Types of production and their classification. Depending on the nature of the enterprise, five groups of premises are distinguished. Organizational types of production

Location of the enterprise (address)

Enterprise operating hours

List of services provided by the enterprise

In accordance with GOSTR 500761-95 “Catering services. General requirements” There are certain requirements for catering services. Public catering services are the result of the activities of enterprises and citizen-entrepreneurs to meet consumer needs for nutrition and leisure activities. The service process is a set of operations performed by the contractor in direct contact with the consumer of services when selling culinary products and organizing leisure activities.

The service provided must meet aesthetic requirements. Aesthetics is characterized by the harmony of the architectural and planning solutions of the premises of the enterprise, as well as the conditions of service, including the appearance of the service personnel, table setting, design and serving of culinary products.

The consumer must receive complete, reliable and timely information about the service provided.

The main catering service is food service. Food services are services for the production of culinary products and the creation of conditions for their sale and consumption in accordance with the type and class of the enterprise.

Canteen opening hours: from 8 a.m. to 8 p.m.

Depending on the location, the canteen can be located at the place of study.

The canteen project I presented is an enterprise with a full production cycle.

An enterprise with a full production cycle - processes raw materials, produces semi-finished and finished products, and then sells them itself.

Composition of premises:

· commercial premises (dining room and washroom)

· production premises (hot shop, bread slicer, cold shop, flour shop, kitchen equipment washing room).

· warehouses (cooling chambers for meat, fish, milk, pantries for dry products, equipment, linen)

· administrative and household premises (dressing room and restrooms for staff);

technical rooms (ventilation chamber, switchboard, boiler room)

· The composition of the premises and their area are determined depending on the capacity of the catering establishment.

· Warehouses are located in the basement, but their location on the production floor is also possible. The tableware washing area is located next to the serving and dining room. Production workshops should be located taking into account a convenient relationship between each other, the dining room and storerooms. When planning production premises, their orientation to the cardinal points is taken into account.

The essence of organizing production is to create conditions that ensure the correct conduct of the technological process of food preparation.

At each enterprise, in accordance with the technological process of manufactured products, production units are organized that form its infrastructure.

Infrastructure – the composition of the production units of a public catering enterprise, that is, sections, departments of workshops, the form of their construction, location and production connections.

Production is a large division that unites workshops.

A workshop is a technologically isolated part of an enterprise in which the production process is organized.

Depending on the nature of the production process and the volume of work, workshops may have production areas, departments or production lines.

Production site is the part of the enterprise where the completed stage of the production process takes place.

A department is a larger production unit that can be created in large workshops and production facilities as an intermediate step between the production site and the workshop or production.

Workplaces are organized in workshops, departments and production areas.

A workplace is a part of an enterprise in which the labor process is carried out by one or a group of workers who perform certain operations.

There are enterprises with a workshop and without a workshop structure.

There are workshops:

· Blanks;

· Pre-production;

· Specialized.

Technological lines are organized in each workshop.

Technological lines are production areas equipped with the necessary equipment and inventory for a specific technological process.

The following main groups of premises are identified: refrigerated chambers and uncooled storerooms with corresponding storage modes; production group for processing products, raw materials (semi-finished products) and production of finished products; the production group includes main (procurement and pre-cooking) shops, specialized (confectionery, culinary, etc.) and auxiliary (washing, bread slicing, etc.);

All groups of premises are interconnected:

· the relative arrangement of the main groups of premises should ensure the shortest connections between them without crossing the flow of visitors and service personnel, clean and used dishes, semi-finished products, raw materials and waste;

· one should strive for a compact building structure, providing for the possibility of redevelopment of premises in connection with changes in production technology;

· the layout of all groups of premises must meet the requirements of SNiPs, sanitary and fire regulations;

· all production and storage premises must be impassable, entrances to production and household premises - from the utility yard, and to retail premises - from the street; they must be isolated from entrances to residential premises;

· the layout of retail premises is carried out in the direction of movement of visitors; provision is made for the possibility of reducing their movement and ensuring the evacuation of people in case of fire.

There is a distinction between production process and technological process.

The production process includes all, without exception, work associated with the manufacture of products at the enterprise. The production process includes the processing of raw materials in order to transform them into products manufactured by the enterprise; work on the delivery, storage and distribution of raw materials; manufacturing of products, etc.

The technological process covers work directly related to the transformation of raw materials into finished products. The technological process is the main part of the production (production process).

The production process is a set of actions of workers and tools aimed at producing products at a given enterprise in a given quantity, quality and range within a certain time frame. The production process consists of main, auxiliary and service processes.

A workplace is a part of the production area where a worker performs individual operations using appropriate equipment, utensils, tools, and equipment. Workplaces in public catering establishments have their own characteristics depending on the type of enterprise, its capacity, the nature of the operations performed, and the range of products.

The area of ​​the workplace must be sufficient to ensure rational placement of equipment, creation of safe working conditions, as well as convenient arrangement of equipment and tools. Workstations in the workshop are located along the technological process. Workplaces can be specialized or universal. Specialized jobs are organized at large enterprises, when an employee performs one or more homogeneous operations during the working day. In medium and small enterprises, universal workplaces predominate, where several heterogeneous operations are carried out.

The organization of workplaces takes into account the anthropometric data of the structure of the human body, i.e. Based on a person’s height, the depth, height of the workplace and the front of work for one employee are determined. The dimensions of production equipment must be such that the body and hands of the worker are in the most comfortable position.

Each workplace must be provided with a sufficient number of tools, equipment and utensils. Production equipment is subject to requirements for strength, operational reliability, aesthetics, etc.

1.2 Main sources of supply of raw materials and semi-finished products

Sources of supply for public catering establishments. Catering enterprises use both agricultural products (potatoes, vegetables, meat, milk, eggs and others) and food industry products (flour, sugar, cereals, pasta, fats and others) as raw materials.

The provision of enterprises with raw materials and goods is carried out mainly from state resources used for public catering, accounting for 95% and only about 5% coming from local resources.

Using local sources, public catering enterprises can buy products from subsidiary and pig-feeding farms, purchase and procure surplus non-grain agricultural products from collective and state farms; the enterprise has been granted the right to spend up to 15% of daily revenue on the purchase of greens.

Despite the fact that the proportion of raw materials and goods supplied to public catering establishments from local resources is insignificant, they still play a significant role in fulfilling the turnover plan and make it possible to diversify the range of products, especially in early spring.

Suppliers of raw materials and goods are food industry enterprises, bases, refrigerators of wholesale organizations, collective farms and state farms. Catering enterprises that produce semi-finished products, confectionery products and others for other enterprises can act as suppliers.

The largest share of supplies - on average 60% - goes to the food industry, about 35% - to wholesale warehouses, and only about 5% of supplies - to collective and state farms.

Ensuring an uninterrupted and rhythmic supply of public catering enterprises with raw materials and goods depends on the existing economic relations of enterprises and organizations with suppliers. Their economic relationships are built on the basis of contracts and orders.

In public catering, as a rule, it is not the enterprises themselves that enter into contractual relations with suppliers, but higher-level organizations (trusts of canteens and restaurants) or industry food supply bases.

A business contract is a document that defines the terms of sale, volume, assortment, quality of goods, delivery time, minimum delivery standards, terms and procedure of payment, forms and amount of liability for violation of the terms of the contract and others.

The basic terms of the contract must be communicated to caterers so that they can impose the necessary sanctions on suppliers if they violate the terms of the contract and, in turn, do not violate them themselves.

Forms of supply of raw materials and goods . Supplies of raw materials and goods to public catering establishments are divided into transit and warehouse.

Transit deliveries are characterized by the fact that goods are delivered to enterprises directly from the supplier, bypassing bases. This form is widely used for the supply of perishable products: milk and lactic acid products, semi-finished products, soft drinks and others. Large goods of a simple assortment that do not require subsorting are delivered in the same way: flour, sugar, pasta and others.

The advantages of the transit form of supply are that, due to the absence of additional warehouse links, the time spent by goods in transit is reduced, which allows for the preservation of their quality; the size of commodity losses decreases; the volume of loading and unloading operations is reduced, and accordingly the costs of loading and unloading goods, as well as storage costs, are reduced.

However, this form also has its drawbacks: sub-sorting of imported raw materials is not ensured, the reliability of food supply is reduced, which makes it necessary to create guarantee stocks of goods at enterprises. In the case when goods arrive at enterprises in small quantities, the transit form of delivery cannot be used, since there are minimum standards for transit delivery approved by industry and wholesale trade.

The warehouse form of supply differs from the transit form in that in the process of goods distribution, products from the supplier (industrial enterprise, wholesale base, etc.) first arrive at industry subsorting and distribution bases, and then to public catering establishments. In many cases, goods from industry bases are supplied to the storerooms of the parent enterprises, and then to their branches.

Warehouse deliveries make it possible to provide public catering enterprises with assembled and sorted products in the required quantities, which helps reduce inventories at enterprises. However, a significant disadvantage of the warehouse form of supply is the increase in costs associated with the maintenance of warehouse premises, with the movement of goods through warehouse links and additional loading and unloading operations.

Transit and warehouse deliveries can be carried out centrally or decentralized.

With centralized delivery, goods are transported to enterprises by the forces and means of the supplier, public catering centers or a specialized transport group at the trust. This allows the company to reduce loading costs, since it is carried out at the expense of the supplier.

With decentralized delivery, the goods are transported by the enterprise itself. This method is less effective because it causes irrational use of transport: downtime, underutilization of carrying capacity and an increase in empty vehicle runs.

Transport routes are divided into pendulum and circular. Decentralized delivery of goods is carried out only by pendulum route, when a machine delivers goods to the address of one enterprise.

With centralized deliveries, a circular route is predominantly used, which allows goods to be delivered one by one to several enterprises in one trip. Centralized delivery of goods along a circular route makes it possible to better use transport and reduce transportation costs.

Table 2 - Product suppliers

	Business name	Products supplied
1.	OJSC "ALABUGA SOTE" 423630, RT Elabuga, st. Kazanskaya, 104	Whole milk and low-fat products, animal butter, hard and processed cheeses, dry dairy products
2.	OJSC, Meat Processing Plant, Prom, Elaza site	Sausages, wieners, frankfurters, smoked meats, semi-finished meat products
3.	OJSC, Food Processing Plant, 21671 Elabuga, International 11	Bakery and confectionery products
4.	JSC "Kholod" 420029, st. Khalitova, 4	Commercial food fish products, ice cream
5.		Production of carbonated drinks and their wholesale
6.	LLC "METRO" 420124, Kirovsky district, st. Vakhitova, 4.	Non-food products, household appliances, household chemicals, dishes.
7.	PERFI - KAZAN Address: Kazan, st. Siberian Tract, 34 bldg. 4, 2 entrance	Accessories and consumables, furniture, equipment, dishes, services
8.	LLC "Chelny - Broiler" 423800, Russian Federation, Republic of Tatarstan, Naberezhnye Chelny, st. named after E.N. Batenchuka, 3	Broiler meat, sausages, semi-finished meat products

Cooking technology– the science of the process of producing culinary products (the term “technology” comes from the Greek words “craft”, “study”).

Technological process - a series of sequential operations for the preparation of culinary products.

Technology system - graphic representation of the technological process. For example:

Raw materials – food products intended for further culinary processing. The raw materials for cooks can be both raw food products (meat, fish, vegetables) and processed food products (ham, sausages, canned food).

Gross weight -(Italian “rough”) – the weight of the goods with packaging; weight of the product before primary (cold) processing.

Net weight -(Italian “pure”) - the weight of the product after its primary processing, i.e. semi-finished product weight. For example: weight of potatoes before peeling– gross weight, after – net weight.

Semifinished -a food product that has gone through one or more stages of culinary processing without being brought to culinary readiness, intended for further processing. Depending on the processing method, semi-finished products have varying degrees of readiness.

Highly prepared semi-finished product – requires minimal energy consumption to obtain a finished dish or culinary product.

Culinary product – a food product or combination of products that has been cooked until cooked but requires little additional processing such as heating, portioning, and shaping.

Culinary readiness of the product – the state of a product ready for consumption after culinary processing, which is determined by a complex of sensory, physico-chemical, microbiological and medical-biological indicators.

Dish - a food product or combination of products, portioned and prepared for consumption. One of the oldest words, existing in an unchanged form in spelling and pronunciation since the 9th century, has two variants and two meanings: dish - a container for food (bowl), and dish, food.

Yield: weight of the dish in grams, plated for serving and ready to eat. For example: the yield of the “chopped beefsteak” dish with side dish and sauce is 250 grams.

Rejection of the dish - assessment of the quality of a dish based on organoleptic indicators in order to determine the presence or absence of defects.

Cold processing of products – all types of food processing prior to heat. For example: processing, sorting, washing, soaking, slicing, beating, rubbing, mixing, etc.

Special types of cold processing of products:

Breading ( fr.) - coating a food product with enveloping mixtures before heat treatment (flour, crackers, beaten eggs, a mixture of eggs and flour).

Liezon(French - connection, connection) - a mixture of beaten eggs, milk, gelatin, starch for treating the surface of the product in order to preserve its shape after heat treatment.

Batter– a mixture of eggs, flour and spices (batter). Used for coating fish, vegetables, fruits.

Carbing(German) - a culinary technique widely used in Western European cuisine, especially restaurant cuisine. It is usually used instead of beating meat, by making incisions.

Channeling(German) – applying a pattern to the surface of a product using a knife or special devices in order to obtain a figured cut. Cannels cucumbers, carrots, radishes, lemons, oranges, etc.

Heat treatment of products – all types of food processing by heating.

Cooking – preparing a food product until it is ready to cook by completely immersing it in a boiling liquid (water, milk, broth, decoction, etc.).

Allowance – a type of cooking of a product with a minimum ratio of liquid to product volumes or in its own juice.

Steaming - processing the product with hot steam until it is ready for cooking.

Blanching – short-term treatment of the product with hot steam or boiling water before further processing. It is an auxiliary type of heat treatment.

Roasting – cooking the product until ready using fat heated to 120 - 180 o C.

The main method of frying is bringing the product to readiness in a frying pan or baking sheet with heated fat by direct contact of the product with the heating surface.

Deep frying(French) – the name of cooking fat and at the same time the culinary technique in which this fat is used. Deep frying is a mixture of vegetable and animal fats.

Deep frying – bringing the product to readiness by completely immersing it in fat heated to 180–200 o C. The minimum ratio of fat to product with this method is 4:1.

Roasting over an open fire - processing the product over hot coals until cooked. It has 2 ways: frying on a grill and on a spit. In Western European cuisine, all products fried over coals have a common name - B-B-Q.

Roasting in an oven - frying the product on a baking sheet in a closed oven.

Sauteing – heating the product over moderate heat in oil until soft, avoiding deep frying and crust formation. Sauté onions, carrots, white roots for soups, sauces, etc.

Braising – a combined method of heat treatment, when the product is fried and then simmered in broth or sauce.

Baking – a combined method of heat treatment, when the product is pre-simmered, boiled or fried, and then fried in an oven.

Flambing(French – burn with flame) – used to give the final taste and a ceremonial culinary and decorative effect. The dish served on the table is doused with a small amount of alcohol or cognac and set on fire. The technique is risky and requires special skill. The flambéing kit includes: an alcohol lamp, a special frying pan and a lid.

Garnish(French – decorate, fill) – used to denote any addition to the main dish. In a number of foreign cuisines, this is any smaller part of the dish in relation to the larger one.

Simple side dish - side dish consisting of one product.

Complex side dish - includes several products, usually three to five items.

Gherkins– pickled cucumbers, used as an appetizer or as a garnish for dishes.

Pikuli– pickled vegetables combined with fruits, cut into equal small pieces and intended for garnishing dishes or as a snack.

Olives – a salty condiment made from ripe, black-colored fruits of the olive tree. Used to garnish dishes.

Olives - green, unripe, olives. Used as a snack or seasoning to spice up dishes. Both olives and black olives are a must-have item in world restaurant cuisine. .

Dish design – artistic design of the aesthetic appearance of a culinary product.

Crouton(French - crust) - a fried slice of bread, which is the foundation for other products when preparing a dish for serving. An effective technique that visually increases the size of the dish. For example: chicken Kiev, escalope, etc. are served on a crouton.

papillotes(French - paper wrapper) - paper tubes with various cutouts and scallops, with the help of which the ends of animal or bird bones protruding from the meat are hidden. Papillots are not only decorative, but also play the role of a handle by which you can hold the dish when consuming.

Gourmet(French) – a person who loves to eat deliciously, sometimes to excess.

Gourmet(French) - a person who understands the intricacies of cooking, a culinary expert who appreciates delicious dishes, but is not a gourmet.

The organization of production accounting at enterprises mainly depends on the technology and organization of production, the nature of the products, management structure and other factors that predetermine the processes of documenting business transactions, 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 most general form can be divided into mining and processing.

Extractive industries include industries that extract natural raw materials by extracting them 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 process stage, and the absence of intermediate products and semi-finished products of their own production, so there is no work in progress or it is insignificant. These industries produce relatively simple products and in large quantities. The peculiarities of extractive industries predetermine the analytical accounting of costs and the calculation of product costs. Thus, production costs are taken into account for the process as a whole, subdividing in analytical accounting by workshops, production sites, and, if necessary, also by type of work performed. All costs of the reporting period for established items are fully and directly attributed to the quantity of homogeneous products produced, forming its cost.

Manufacturing industries transform industrial and agricultural raw materials into finished or semi-finished products. These industries produce relatively complex products. As a rule, they always have work in progress.

Enterprises in manufacturing industries process raw materials and materials by chemical or mechanical processing.

The first type of processing of raw materials includes 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, etc. In such production, cost accounting is carried out not only for the process as a whole , but also by individual technological stages (phases), and within them - by the types of manufactured products. Accordingly, there is a need to calculate the cost of both the final finished product and semi-finished products of one or another process, for example, in brewing - malt and beer.

The second type of processing of raw materials includes production in which the finished product is obtained by mechanical assembly of pre-manufactured individual parts, assemblies and other assembly connections. Examples of this type of production can be the production of trade and technological equipment, garments, shoes, various instruments and apparatus, etc. These 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, choosing objects for calculating costs and methods of calculating them.

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.

Distinguish in-line And non-flow organization of production.

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

Examples in-line production lines are automobile conveyors, conveyors in watch factories, television factories, etc.

With a flow organization, the main costs (material consumption, equipment depreciation, 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 belts in-line 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.

In conditions of mass production of homogeneous products, the practical use of simple calculation methods is possible.

In the case of mass production, i.e. production of products in batches, batches, as a rule, the balance of work in progress at the end of the reporting period is significant. And then the accountant-analyst is faced with the task of dividing the costs accumulated during the reporting period in the debit of account 20 “Main production” between finished products and the balances of work in progress at the end of the reporting period. In this case, a cost estimate is drawn up with the conversion of manufactured semi-finished products into conditionally finished products using averaging as a method of writing off the costs of finished products. In this case, all costs accumulated on account 20 “Main production” are divided into conventional units of finished products produced in a given reporting period.

A standard unit is a set of costs required to produce one completed unit of output. It includes the cost of basic materials, wages, and general production expenses.

The application of the conventional unit method assumes that to produce one unit of finished product, one conventional unit of basic materials and one conventional unit of added costs are required.

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

Depending on the role that production plays in fulfilling the production program, it is divided into main and auxiliary.

The main ones include those manufacturing specialized products, for the production of which this enterprise was created. The products of the main industries are intended for external sales, 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 production of canned food, in the brewing industry - beer, etc.

Auxiliary production ensures the normal operation of the main production by providing them with a certain type of service or performing work. Thus, in auxiliary industries for the needs of main production, for example, devices, models, electricity, compressed air, cold, steam can be produced, equipment can be repaired, containers can be manufactured, etc.

The separation of main and auxiliary production 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 production, since they are not directly related to the manufacture of products of the main production. The costs of such enterprises are accounted for on account 29 “Service production and facilities”.

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

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

A workshop is the main structural unit of an industrial enterprise, isolated administratively (and often territorially).

The shop and non-shop structure of production management influences the construction of an analytical summary accounting of production costs. Thus, if the enterprise has closed workshops, the prerequisites are created for the use of the semi-finished method of consolidated accounting. For example, in the brewing industry, they separately calculate the cost of malt, which is a semi-finished product in the production of beer. The shop management structure is usually used in large enterprises. In this case, the costs of each workshop are taken into account separately, on account 25 “General production expenses”.

At small and medium-sized enterprises, a shopless management structure is used, in which production areas are organized instead of workshops of the main and auxiliary production. Under these conditions, 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 production organization has a significant impact on the organization of cost accounting for the production of products (works, services). In many cases, manufacturing enterprises are combines and associations that produce products from several industries. Under these conditions, the economic efficiency of production is expressed mainly in an increase in labor productivity and a reduction in production costs as a result of the rational use of raw materials, materials, fixed assets, labor resources, etc. In this form, accounting is carried out centrally, with the obligatory condition of correct distribution and correlation of costs between productions.

Depending on the nature of the products produced, three types of production are distinguished: single, serial and mass.

TO single production includes production associated with the implementation of individual orders for the production of non-repeating copies of any product or construction and repair work according to consumer orders. For example, individual tailoring of shoes or clothes, baking of certain types of confectionery products according to customer orders, etc. Here, cost accounting is carried out according to orders.

TO serial production refers to production associated with the manufacture of products in batches or series. Batch production is often divided into small-scale, medium- and large-scale.

Mass production is the production of continuously repeating homogeneous products over a long period of time with strict repeatability of the production process in all areas, lines and workplaces. Such industries include bakery, sausage, brewing, fruit canning, etc.

Based on the nature of the products produced, simple and complex production are 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 stages 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 is the finished product produced.

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

costs accounting cost cost calculation

Appendix 1 Law of Diminishing Returns

Average total cost (ATC) is the “vertical sum” of average variable cost (AVC) and average fixed cost (AFC).

Appendix 3

Relationship between productivity and cost curves

The marginal cost (MC) and average variable cost (AVC) curves are mirror images of the marginal productivity (MP) and average productivity (AP) curves, respectively. Consequently, when MR increases, MR turns out to be minimal, and when MR decreases, MR increases. A similar relationship exists between AP and AVC.

CONCLUSION

As a result of studying this topic, the following conclusions can be drawn:

Until recently, cost was considered an objective economic category inherent in the laws of a socialist economy. Despite this statement, the formation and composition of this “category” was determined by government agencies, based on the characteristics of a particular period of development of the country’s economy.

As you know, the production process is a set of business operations associated with the creation of finished products, performance of work, and provision of services. In the process of creating products (works, services), the actual cost is determined, including the amount of costs for its (their) production. Thus, cost is the current costs of an organization expressed in monetary terms for the production and sale of products (works, services). The determination (calculation) of the amount of costs per unit of production is called costing, and the statement (register) in which the cost is calculated is called costing.

Depending on the field of activity of the organization, costs can be expressed in the form of prime costs (in production) or in the form of distribution costs (in trade). Calculating the cost of manufactured products (work performed, services provided) is one of the main accounting issues. On the one hand, reliable and detailed cost calculations are necessary for internal users of accounting information - administration, founders, owners. These data make it possible to determine how profitable a particular type of activity is in certain economic conditions, whether the existing system of organizing the production process is effective, what can and should be changed, in what direction to develop. On the other hand, the composition of an organization's production costs is one of the most important indicators necessary for the calculation and payment of mandatory tax payments, primarily income tax. Errors in cost calculations can lead to serious tax consequences.

Reducing the cost of production is the most important factor in the development of the economy of an enterprise, since by reducing the cost, the enterprise can receive greater benefits by selling products at a constant price.

BIBLIOGRAPHY

BASIC

Babaev Yu.A. Accounting: Textbook for universities. M.: UNITY-DANA, 2004. - 160 p.

Bezrukikh P.S. Accounting. - M.: Accounting, 2008. --532 p.

Bukhalkov M.I. Enterprise planning: Textbook. - 3rd ed., rev. and additional - M.: INFRA - M, 2005. - 416 p.

Vakhrushina M.A. Management accounting. M.: Exam, 2009. - 250 p.

Vrublevsky N.D. Cost accounting in production: Textbook. M.: INFRA-M, 2007. - 118 p.

Glushkov I.E. Accounting in modern enterprises: Textbook. M.: Delo, 2007. - 608 p.

Kerimov V.E. Cost accounting, calculation and budgeting in various sectors of the production sector: Textbook. - 4th ed. - M.: Publishing and trading corporation "Dashkov and K", 2008. - 480 p.

Kovalev V.V., Sokolov Ya.V. Fundamentals of management accounting. - St. Petersburg: List, 2007. - 580 p.

Kozhinov V.Ya. Accounting: Textbook. M.: Exam, 2009, - 120 p.

Kozlova E.P. Accounting: Textbook. M.: Finance and Statistics, 2008. - 520 p.

Naumova O.V. Analysis of the economic activities of the enterprise. - M.: INFRA-M, 2007. - 236 p.

Nikolaeva S.A. Accounting policy of an enterprise: Textbook. M.: INFRA - M, 2008. - 456 p.

Novodvorsky V.D. Accounting (financial) reporting. - M.: INFRA-M, 2009. - 489 p.

Savitskaya G.V. Analysis of production and economic activities of enterprises. - M.: INFRA-M, 2008. - 368 p.

Sokolov Ya.V. Fundamentals of accounting theory. - M.: Finance and Statistics, 2007. - 216 p.

Tokmakov V.V. Composition and accounting of costs included in the cost price. - M.: Book World, 2008. - 200 p.

Fedosova T.V. Accounting: Lecture notes. Taganrog: TTI SFU, 2007.

Frolova T.A. Economics of enterprises: Textbook. Taganrog: TRTU, 2008, - 350 p.

Chechevitsina L.N., Chuev I.N. Analysis of financial and economic activities: Textbook. - 5th ed., revised. and additional - M.: Publishing and trading corporation "Dashkov and K", 2008. - 252 p.

Yarugova A. Management accounting: Textbook. M.: Finance and Statistics, 2008. - 250 p.

INTERNET RESOURCES

Material from Wikipedia - the free encyclopedia// http://ru.wikipedia.org/wiki/Production_costs

Economics and enterprise development on the website http://kylbakov.ru/page55/index.html

Posted on Allbest.ru

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

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

· cost accounting method at actual cost;

· cost accounting method at standard cost;

· cost accounting method at planned cost.

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

· boiler room;

· custom-made;

· cross-cutting (semi-finished or unfinished).

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

· cost accounting method at full cost;

· method of cost accounting at reduced cost.

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

The essence of the normative method of cost accounting is that the enterprise's economists preliminarily determine cost norms for each type of manufactured product (as a rule, the norms are determined based on the cost norms in force at the beginning of the reporting period). During the production process, cost accounting is maintained within these established standards, and deviations from them are determined. The use 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 in light industry is used in large-scale production of products, for example, in clothing, knitwear, and shoe production. The costs of manufacturing a unit or batch of products are calculated based on accepted production standards with subsequent separate consideration of any deviations from the standards and changes in accepted standards (for which signal supporting documents with distinctive features are drawn up). Standard calculations are prepared for each type and style of product. However, the disadvantage of this method is the high complexity of calculations.

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

Boiler or simple the method can be used 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 unit cost of production is determined by dividing the total amount of costs incurred during the reporting period by the number of products produced during this period.

In application custom-made 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”, subaccounts are opened for each individual order, which take into account the expenses incurred in executing these orders. The unit cost of production is determined by dividing the cost of producing an order by the number of products manufactured within the framework of this order. In light industry, the use of the custom method is possible in sewing, knitting, and footwear enterprises of individual and small-scale production, in which orders are formed based on the individual demand (execution of work on individual orders). With the order-by-order method, costs are planned and taken into account for each specific order. The object of calculation and cost accounting in the order-to-order method is a specific type of product or clothing manufactured to order.

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

If the technological process of manufacturing a product consists of several successive stages of processing raw materials and semi-finished products manufactured during processing, then it is convenient to use transverse method. Each stage of the technological process, as a result of which semi-finished products or products are produced, is called reprocessing. The essence of the transfer method is that the object of cost accounting is the transfer part, within which accounting is carried out according to costing items and types of manufactured products. Note that in light industry the incremental cost accounting method is used mainly in the textile industry.

It must be said that textile production is probably the most complex among light industry production. Let's take, for example, the production of woolen fabrics, the full technological production cycle of which consists of several stages: spinning, weaving, finishing.

To clearly understand how cost accounting is organized in the textile industry, you need to have a good understanding of fabric manufacturing technology. Therefore, let us dwell on this point in more detail. Note that the textile industry uses natural and synthetic fibers as raw materials. Natural fibers include wool, cotton, silk, linen, etc. Chemical industry products are used as artificial fibers: viscose, lavsan, nylon, etc.

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 production, that is, to the next processing stage. In weaving workshops, as a result of weaving the weft fabric and the warp, a gray fabric (surovye) is obtained. The 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 producing fabrics in the textile industry is quite complex and labor-intensive.

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

· full-cycle plants with all three stages of production;

· semi-mills – combining only spinning and weaving or weaving and finishing.

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

When using the cross-cutting method, two options are possible: semi-finished and unfinished.

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

If, within the framework of the conversion method, the semi-finished method of accounting is used, then the cost of production of each transfer stage is calculated. In this case, the cost of semi-finished products for each subsequent processing stage consists of the costs of this processing stage 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 own production are yarn and raw materials, which can be used both for the manufacture of their own products and sold externally.

Cost calculation 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 processing stage, one type of product is produced.

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

Note!

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

To summarize information about production costs for product output, the Chart of Accounts is intended for account 20 “Main production”.

Indirect costs associated with the management and maintenance of the main production are collected in the debit of account 25 “General production expenses” and are written off in the debit of account 20 “Main production”.

Expenses associated with losses from defects are written off to account 20 “Main production” from the credit of account 28 “Defects in production”.

The amounts of the actual cost of finished products, depending on the accounting policy adopted by the organization, can be written off from the credit of account 20 “Main production” to the debit of accounts 43 “Finished products”, 40 “Output of products (works, services)”.

Let's consider the procedure for reflecting transactions in accounting when using the incremental cost accounting method.

Example.

(the example numbers are taken conditionally)

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

· write-off of general business and general production expenses is carried out between repartitions in proportion to the amount of direct expenses;

· the organization forms the full cost of production, that is, debiting from account 26 “General business expenses” to the debit of account 20 “Main production”;

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

During the reporting month, the workshops' expenses for the production of woolen fabrics amounted to:

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

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

The construction of cost accounting for the production of an industrial enterprise (association) depends primarily on the manufacturing technology, the nature of the product, the organization and type of production. These factors determine the differences in the methods of production accounting and cost calculation used in different industries, in the construction of analytical accounting of production costs, in the primary documentation for cost and output accounting, systematization of documents, etc.

Depending on the nature of the technological process, all production in the most general form can be divided into mining and processing.

Extractive industries include industries that extract various natural products from the bowels of the earth, forests and waters. There are no costs of raw materials and basic materials for the resulting product, which is a gift from nature. Most extractive industries are characterized by the relative short duration of the production process, carried out, as a rule, in one stage, and the absence of residues - work in progress. The costs incurred here are taken into account for the process as a whole, with division in analytical accounting by workshops, production areas, and, in necessary cases, by type of work performed. All costs of the reporting period by item are fully and directly attributed to the total quantity of homogeneous products produced, forming its cost.

To processing These include industries that process raw materials of industrial and agricultural origin. Depending on the nature of the technological process, two types of manufacturing industries are distinguished.

The first type of manufacturing industries includes those where the finished product is obtained by sequential processing of raw materials at separate, technologically discontinuous stages (processing stages). For example, textile production or iron production.

In such conditions, accounting for production costs should be carried out not only for production as a whole, but also for individual technological stages, and within them - for the types of products manufactured. Accordingly, there is a need to calculate the cost of the final finished product and the cost of semi-finished products - the products of one or another processing stage.

The second type of manufacturing industry includes production where the finished product is obtained by mechanically joining (assembling) its individual parts, parts and assemblies manufactured in advance. All such industries, primarily in mechanical engineering, are characterized by the complexity of the technological process of manufacturing products, a large range of products, especially the range of product parts, as well as a number of other points that influence the construction of accounting for production costs, the choice of objects for calculating costs and methods for calculating them .

In manufacturing industries of both the first and second types, as a rule, there are balances of work in progress, which are taken into account when calculating the cost of finished products. The construction of production cost accounting also depends on the volume and variety of products, the principles of organization of production workshops, the level of concentration and specialization of production, the availability and proportion of standardized parts, the use of in-line production methods, etc.

Types of production. Depending on the volume and variety of product output, three types of production are distinguished: individual (single), serial and mass.

Individual production- this is the production of individual single copies of mainly complex products according to consumer orders. The production of such products, as a rule, is not repeated.

Serial production is a production in which established batches (series) of complex products of individual types are produced. Series can be small and large, according to which they distinguish small-scale and large-scale production. An important feature of serial production is its periodic repetition, the cyclical release of certain types of products. Serial production is used in machine tool manufacturing, diesel and electric locomotive manufacturing, aircraft manufacturing, tool industry, etc. For example, textile production, clothing, bakery, metallurgy, ore mining, fuel, etc.

According to their role and purpose within the enterprise, types of production are divided into main and auxiliary.

By primary we mean production engaged in the manufacture of the products for which the enterprise was created. The products of the main production are intended for external sales, so it is of decisive importance for the economy of the enterprise.

Auxiliary production is intended to ensure the normal operation of the main production by providing it with a certain type of service or performing work. Thus, in auxiliary industries for the main production, devices, models, electricity, compressed air can be produced, equipment can be repaired, etc. Auxiliary production also includes production of containers, materials for own enterprises or production of fuel for internal purposes, etc.

In addition, enterprises may have production and non-industrial facilities: housing and communal services, kindergartens, laundries, households providing personal services for the enterprise's employees, as well as subsidiary agriculture.

Each production or its separate part (stage, redistribution), allocated organizationally, is called a workshop. In accordance with the division of industrial production into main and auxiliary main production workshop and auxiliary production workshop. A workshop is the main structural unit of an industrial enterprise, isolated administratively and often territorially.

One of the prerequisites for the rational organization of accounting for production costs is their economically sound classification. Production costs can be grouped according to a number of characteristics: economic content and purpose, method of attribution to cost, their composition in relation to production volume, according to the degree of coverage by the plan, place of origin and centers of responsibility. When collecting and analyzing information on costs for the purpose of making management decisions, other features can be identified: the importance of costs for determining the type of decisions, the purpose of their analysis, etc.

Depending on the economic content of the costs and their intended purpose in the production process, costs are divided into main and invoices.

The main costs are those associated directly with the technological process of manufacturing products, i.e. expenses without which the technological process cannot be carried out. Overheads are the costs associated with the organization, management and maintenance of production.

Depending on the method of attributing costs to the cost of production, all costs are divided into direct and indirect.

Direct costs are understood as costs associated with the manufacture of one specific type of product. Because of this, based on primary documents, they can be directly attributed to the cost of the corresponding products.

Indirect costs are those associated with the production of several types of products. These costs are taken into account, as a rule, at the place of their occurrence and are distributed between individual types of products in proportion to the base chosen by each organization. In relation to production volume, enterprise costs are usually divided into variables and constants.

Variables include expenses, the value of which is more or less directly proportional to changes in production volume, for example, the consumption of raw materials and materials for the manufacture of products, the basic wages of production workers and similar expenses. All main costs are directly dependent on changes in production volume, and therefore they are variable items.

Fixed expenses are those expenses, the total amount of which does not change when the volume of production changes. These are all overhead costs. Fixed costs may increase over time, for example due to inflation, but they do not change in direct proportion to changes in output.

Some costs are a mixture of variable and fixed costs and are therefore called partially variable. The total amount of such costs changes in the same direction as variables - according to changes in production volume, but not directly proportional. An example of a partially variable cost would be a telephone fee, which consists of a fixed part - the subscription fee for using the telephone and a variable part - the fee for long-distance calls.

Thus, the total amount of variable costs changes in direct proportion to the volume of production, while their value per unit of output remains unchanged. The total amount of fixed costs does not depend on changes in production volume, and their value per unit of output decreases as volume increases.

Costs are also divided into planned and unplanned.

Planned expenses include all expenses of an enterprise (association) arising from the nature of economic activity and provided for by the production cost estimate and business plan.

Unplanned are non-production costs that do not arise from the normal conditions of the economic activity of an enterprise (association): shortages and damage to raw materials, materials and products during storage, losses from downtime, and other non-production costs.

According to the area of ​​occurrence, all costs are divided into production and non-production.

TO production include expenses that are associated with the manufacture of products and in total amount to its production cost.

Under non-production understand the costs of selling manufactured products. Their addition to production costs gives the full cost of manufactured products.

Production costs, in addition, can be grouped according to the places where they arise: production, workshops, sections, processes, responsibility centers, which are the heads of the relevant departments who are responsible for the expenditure of funds.

According to the expediency of expenditure, production costs can be divided into productive and unproductive.

The first include costs that are justified or appropriate for a given production, costs the results of which have achieved their goals.

The second includes expenses that arise for reasons indicating shortcomings in technology or production organization, such as defective products, losses from downtime, and overtime payments. Every organization should strive to ensure that all its expenses can be recognized as productive.

Based on frequency of occurrence, costs are divided into current and one-time.

Current expenses include expenses associated with the production and sale of products in a given reporting period. This is usually the bulk of production costs.

One-time are expenses associated with the preparation of production (development of new products, its significant modernization), reserving costs for vacation pay, etc.

The considered classification of production costs, used in our accounting practice, is subordinated to one main goal - to ensure reliable calculation of the cost of manufactured products.

According to economic content, the costs of enterprises and organizations are divided into economic elements and costing items. Economic element called the primary homogeneous type of costs for the production and sale of products (works, services), which at the enterprise level cannot be decomposed into its component parts.

Production costs that form the cost of production consist of the following elements: material costs (minus the cost of returnable waste), labor costs, social contributions, depreciation of fixed assets and other costs.

Each of the above types of costs within a given enterprise is not divided into component components and therefore acts as a primary homogeneous element of costs. The nomenclature of cost elements is the same for all industries. The peculiarity of this nomenclature is that for each cost element the entire production expense for the reporting period is shown, regardless of the purpose and place of origin.

Under cost item, or costing item, it is customary to understand a certain type of costs that form the cost of either individual types of products or the products of the enterprise as a whole. Cost accounting for the intended purpose is carried out on an item-by-item basis; the list of articles is established for individual industries, based on the characteristics of technology and organization of production.

You can get an idea of ​​the differences between the structure of production costs by elements and the structure of production costs of products by costing items by carefully studying the regulatory document defining this area of ​​accounting - “Regulations on the composition of costs for the production and sale of products (works, services) included in the cost products (works, services), and on the procedure for generating financial results taken into account when taxing profits,” approved by Decree of the Government of the Russian Federation No. 552 on August 5, 1992, with subsequent amendments and additions. As for calculating the cost of manufactured products, on this issue almost every line ministry issues guidelines (or recommendations) taking into account its specifics. There are such instructional materials for the book publishing industry.

According to the composition of items, expenses can be as follows: single-element, and complex, consisting of heterogeneous cost elements. For example, general production (general workshop) expenses, expenses for the maintenance and operation of equipment, factory overhead expenses, etc. Current accounting of production costs is carried out by item.

In order to determine the cost of production and the profit received, costs are grouped by articles and elements in relation to the corresponding method of accounting for production costs and costing (order-based, process-based, etc.). At the same time, costs are differentiated incoming and outgoing costs of the reporting period and costs included in the cost of production.

Incoming costs- these are acquired and available resources, the use of which should bring income in the future. They are shown as assets on the balance sheet. If these resources (funds) are spent to generate income, then they become expired expenses, which is ultimately reflected in the sales account of the current reporting period.

When calculating, only production costs should be included in the cost of manufactured finished products. At industrial enterprises they consist of the following three items: basic materials; wages of the main production workers (these two items constitute the main costs) and production overhead costs (wages of auxiliary workers, auxiliary materials, rent, depreciation of equipment, etc.). The amount of production costs after the sale of products is compared with the proceeds from sales to identify the financial result. The remaining expenses (for product sales, etc.) are non-productive and are considered expenses of the reporting period. They may not be included in the production cost of products and are written off directly to the sales account for the current reporting period, depending on the accounting policy adopted by the enterprise (organization).

Incremental (incremental, additional) costs and income appear as a result of a decision made on the additional production or sale of a group of units of some product. Such additional costs (above and beyond the usual, current ones) can be both variable and fixed costs. Their growth is the result of an increase in the volume of production of a certain type of product. Additional costs and revenues considered per unit of product are usually called marginal (marginal) costs, in contrast to incremental costs and revenues for an entire group of product units.

Classification of costs for the implementation of the process of control and regulation involves their division into regulated and unregulated and cost dynamics research.

To control costs, it is necessary to establish the relationship between costs and income and the actions of specific persons responsible for spending the corresponding funds. The organization of such accounting forms the basis cost accounting by responsibility centers. It involves the allocation of zones (centers) of responsibility for spending funds and income in accordance with the organizational structure of the enterprise. The center of responsibility can be a production team or site, workshop, division, etc., the manager of which is individually responsible for the results of his work.

A cost estimate is prepared for each responsibility center.

A typical nomenclature of costing items can be presented as follows:

1. Raw materials and materials.

2. Returnable waste (subtracted).

3. Purchased products, semi-finished products and production services of third-party enterprises and organizations.

4. Fuel and energy for technological needs.

5. Wages of production workers.

6. Contributions for social needs.

7. Expenses for preparation and development of production.

8. General production expenses.

9. General business expenses.

10. Losses from marriage.

11. Other production costs.

12. Selling expenses.