Economic sciences

Kostanaysky state university of a name of A. Baytursynov, Kazakhstan

R. Abdullina - the head

L.Guchigova – the student 3 courses of specialty the account and audit

Organization of the account and analysis of expenses for production of the industrial enterprises

It is necessary to distinguish the concept "expenses" from the concept "expenses". Expenses mean the fact of use of resources. Only at the time of realization the enterprise recognizes the income and the related part of expenses – expenses. On such understanding of these terms we are focused "By a conceptual basis for preparation and submission of financial reports". Expenses, as a rule, take the form of outflow or use of assets, such as money, material stocks, real estate, constructions and the equipment. Such approach is called as compliance of expenses and the income.

Thus, distinguishing the concepts "expenses" and "expenses", it is possible to tell that expenses belong to operating activities of the enterprise and to its cash flow as arise in the course of its current activity and demand for the payment of money. Expenses, as well as expenses, are economic category, with a cash flow aren't connected and serve as the elements forming an indicator of prime cost. Part of expenses are operating expenses, and the part happens is connected with financial or investment activity of the enterprise and joins in product cost in parts according to the approved rules and standards.

The list of expenses for production and realization of production, included (or not included) in product cost, it is impossible to bring because of their variety in various industries. Therefore there is an objective need of classification of production expenses on certain signs. Classification of production expenses is understood as their systematization and group for use in regulation of product cost. Classification of production expenses allows to apply uniform indicators in the account, planning and production management irrespective of industries. It is caused by unity of a technique of planning of the account and prime cost calculation unlike group of costs of production in the western foreign countries, the USA and Canada.

In the USA, for example, there is no uniform harmonous system of classification of production expenses. At the industrial enterprises their classification depends on information which is required to the managing director. It is connected with that theoretical problems of the accounting of production expenses in the USA are developed insufficiently.

In economic literature of CIS countries also while there is no consensus about classification of expenses for production and production realization. So, according to one authors it is necessary to classify production expenses by the integrated signs.

Other authors suggest to classify costs of production by more developed signs. For all economists classification of production expenses and expenses on production realization by the economic contents (the main expenses and management expenses and to production service) is conventional; on a way of inclusion in product cost (direct and indirect); by types of expenses (elements of expenses and accounting); on communication with output (conditional and constants and variables); on a role in the course of production and production realization (production and extra production).

For effective management of production expenses include in classification also expenses on emergence time, nature of their coverage by planning, to emergence places. In their opinion, reliable calculation of prime cost of a unit of production which, in turn, influences planning and the organization of analytical work in divisions of the enterprises depends on these groups in a certain degree.

In costs of primary activity differentiate costs of the main and auxiliary production. As a part of the main and auxiliary production allocate shops, sites and other structural divisions. The expenses one production best to form in places of consumption of resources i.e. where production or its service proceeds. In this regard at group of expenses crucial importance such objects of formation as get, operational and geographical segments, places of emergence of expenses, the centers of expenses, the responsibility centers.

The branch ministries depending on features of equipment, production technologies and production management have the right to supplement the provided nomenclature such with articles of expenses as "Purchased semi-finished products" (are subtracted), "Purchased (collateral) production" (is subtracted), "Work in progress" (+,-) and others. In industry instructions on the account, planning and calculation of product cost names of nomenclature articles are specified.

At the RK industrial enterprises all costs of production and production realization according to the economic contents are subdivided into the main expenses and management expenses and to production service.

That are directly connected with technological process are considered as the main expenses. These are such expenses without which process of production of products isn't possible. In the industry to them carry costs of raw materials, the main and auxiliary materials, fuel, the electric power for the technological purposes, a salary of production workers, expenses according to the contents and operation of the equipment and other. The main expenses are a part of a concrete product.