Economic sciences

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

V. Takhmazova– the student 3 courses of specialty the account and audit

R. Abdullina - the head

Organization of the accounting of expenses on production and recommendation about its improvement.

In the conditions of market economy product cost is the major economic indicator characterizing activity of managing subjects of all forms of ownership

The accounting of expenses for production takes an important place in system of accounting of managing subjects. Main objective of maintaining the production account is generalization of all production expenses and calculation of product cost, works and services. Rationally organized system of the production account allows to provide:

- timely full and reliable reflection in the accounting of all actual expenses connected with production, performance of work and rendering services, and also unproductive works and the losses allowed on separate sites of activity of managing subjects;

- control of the correct use of material, labor, financial and other resources of the enterprise, of observance of the established consumption rates of materials and labor productivity;

- identification of reserves of reduction of expenses;

- exact calculation of product cost, works and services by means of reasonable distribution of the made expenses between the reporting periods, the remains of a work in progress and finished products, between separate types of the products, the performed works, the rendered services.

The solution of above-mentioned tasks possibly in the presence of technological cards of production, technically reasonable norms of expenses for production, equipment of production by measuring equipment by the organization of technical control of quality of products, works and the services, the detailed analytical accounting of production expenses. The order of the analytical accounting of expenses for production is defined by features of technology and organizational structure of the enterprise. Usually analytical account of expenses for production is kept in places of emergence of expenses: on concrete productions, sites, shops. Expenses of each production are grouped in types of production developed by it, and in them - in articles of expenses. Types of production, sites, shops and types of production by which isolated account of expenses is kept, are objects of the accounting of expenses for production.

Necessary condition of implementation of production business

existence of certain production factors, to which is

carry labor (work), cars, the equipment, energy, information,

money and another. Production factors considered from a point

sight of their sources of accumulation and expenditure. call

production resources. Production is connected with

use of factors of production, production resources, in

which process they are partially or completely consumed, and them

cost is transferred to created production. Set

the production resources consumed and postponed for production

makes its expenses. They consist of costs of payment of wage labor and

costs of the consumed material resources - costs annual

wear of the production fixed assets participating in

production business - buildings, cars, the equipment, and also the cost of the consumed material current assets - materials, raw materials. From here costs of production, that is set of the current expenses for production and sale of production, expressed in a monetary form, on all volume and on a unit of production.

For improvement of the accounting of expenses for production of a flour it is offered to the JSC Kostanaysky melkombinat enterprise

1) calculation of prime cost of unit of made production

to make by distribution of total amount of expenses to a grinding on

to production grades on constant conditional coefficients,

established on the corresponding grades and types of production;

2) the expenses forming prime cost of made production

to group according to their economic contents on

to elements

1 .materialny expenses

2 . costs of compensations

3 . assignment on an insurance

4 . Fixed assets wear

5 . Expenses other

Such group shows, what types of means and how many is spent as a whole for production, it gives the chance to control their formation, structure and dynamics under influence scientific and technical progress and to define the main directions of search of reserves of their decrease.

We believe that the technology of the accounting of production and realization of the finished goods, realized in a configuration "Accounting for Kazakhstan", is more convenient. She doesn't demand repeated recarrying out documents, i.e. time that is especially essential at frequent shipment of finished goods is saved.