Economic sciences / 7. Account and audit

R. Abdullina-senior teacher

A. Saparova-student of the specialty "Account and Audit"

Kostanaysky state university of A. Baytursynov, Kazakhstan

Cost accounting for the production of finished products

With development of the market relations independence of the enterprises in questions of establishment of the prices of the production taking into account developing in the supply and demand market extends, in result of that the tasks facing accounting and calculation change. In these statements of the problem of calculation it isn't simple to provide actual cost of a product, and to calculate such prime cost which in today's operating conditions of the enterprise in the market could provide it a certain profit. Proceeding from the calculated level of prime cost, it is necessary to organize production so that actually to provide acceptable level of prime cost and possibility of its continuous decrease.

Calculation of product cost is made by various Methods depending on its look, type and character of the organization of production

When from the same raw materials some grades of a flour are at the same time developed, selection of bran is made, muchka, distribution of total amount of expenses on separate grades is made in proportion to quantity of the developed separate grades increased by constant conditional coefficients of a ratio of cost of unit of separate grades.

Costs of all production are distributed on production grades as follows:

1) the sum of conventional units is determined by production of this grinding (the quantity of each grade of production is multiplied by the appropriated coefficient)

2) costs of one conventional unit (all sum of expenses on a grinding shares for total amount of conventional units) are defined

3) prime cost of each grade of production (costs of one conventional unit multiply a grade by number of conventional units) is defined

It is necessary to consider that coefficients of recalculation of production in conventional units standardly aren't established the Enterprises determine them independently, proceeding from a ratio of market prices by types of oshvy a produktsiiya

Calculation for determination of prime cost of each type of production with application of conditional coefficients is given in table 8

The element is understood as the uniform type of expenses caused by technology and the organization of production Group of expenses on elements is urged to give the answer to a question how many and what is spent for production in the reporting period? Thus it isn't considered where and on what means are spent. Economic elements, unlike the majority of articles of accounting, aren't subject to further division, that is they can't be spread out to components.

In domestic practice the group of expenses on elements is uniform and obligatory for application at all industrial enterprises. It is connected with need of providing uniform structure of the expenses included in product cost, the enterprises of the corresponding industries.

In methodical recommendations to national standards of financial statements of expense forming production product cost are grouped according to their economic contents in the following elements:

1 . material inputs

2 . labor costs

3 . assignments on insurance

4 . depreciation of fixed assets

5 other expenses

In Standard book of accounts of the accounting, operating in the Republic of Kazakhstan difference from former practice is available uniform system of single-element suspense accounts which provides the accounting of all expenses on economic elements and their distribution between economic processes

Such group allows to analyze prime cost on its components and by some types of production. Continuous check of expenses under articles of accounting opens appointment and communication of each article with technological process, allows to define how expenses by types of developed production and places of their emergence are formed, and also to reveal non-productive expenses and losses.

As a result of distinction in approaches and groups of expenses in financial and management accounting, information on financial result is formed differently according to financial the account it is possible to calculate financial result of activity of all enterprise (it is information it is provided in the report on the income and expenses. From information of management accounting it is possible to learn it is how profitable this or that type of production (is profitable). As each businessman is marked out ", - he writes, - classifies production expenses at discretion".

Literature:

1 . Ahrens E.A. Lobbek Dzh. To. Audit, M: Finance and statistics, 2009

2 . Bernstein L.A. Analysis of financial statements, M: Finance and statistics, 2009

3 . Dyusembayev K.Sh. Audit and analysis of financial statements, And: Karzhy-karazhat, 1998

4 . Nurpeisov E.O. Nurpeisov of E. IFRS in Kazakhstan: the principles and applications//Alma-Ata - Lem - 2010