Accounting for production costs as one of the most important functions of accounting
Accounting for production costs in the first placeis focused on the management of the enterprise, the heads of departments and founders. Analysis of such accounting allows us to develop uniform and optimal approaches for the management of the enterprise and production processes, which will reduce costs and, accordingly, will increase profits.
Accounting for production costs can become a basis for such areas:
Forecasting - analysis of current and past changes in production costs and the construction of possible costs and their changes in the future;
When determining the cost of production produced by the enterprise;
Analysis of the cost of production and the search for opportunities and reserves to reduce the cost side;
Regulation and control of the activities of the enterprise, and the adoption of management decisions based on this.
Accounting for production costs allows you to solve a number of problems.
Firstly, this is the cost price of the products.Which actually consists of the costs of production and sales. The calculation of such an indicator as cost is one of the key factors that makes it possible to determine the profitability of the entire enterprise.
Tasks in accounting based on costsat the factory are considered - accounting of the volume and range of products produced by the enterprise, its quality, the work and services performed, the direct and actual costs of production, monitoring compliance with estimates for production and management, evaluation of the performance of the structural divisions of the enterprise and, as a result, products.
Accounting for production costs and its classification.
Among the costs of production, it is possible to distinguish the synthetic accounting of production costs, which is carried out according to a certain scheme in stages, taking into account all primary costs and their purpose.
And based on the data of this type of accountinganalytical accounting of production costs is carried out. This type of accounting for production costs is organized depending on the standing targets for accounting and control in the context of synthetic accounting.
Otherwise, the costs of production are grouped by certain groups.
The first group is the main cost. This is part of the costs associated with the technological process using raw materials and other general production costs.
The second group is overhead. This type of costs is formed in connection with the process of organizing and maintaining production, as well as managing it.
Also, accounting of production costs considers so-called single-element costs that are expressed in one element of costs - wages, etc.
In addition, there are complex costs. This type of costs and expenses may contain several elements.
Also in the form of the impact of costs onThe cost of production and the production process distinguish between direct and indirect costs. Direct refers to that part of the costs that directly affect the formation of prime cost (basic materials and raw materials, production marriages, etc.). Indirect costs do not directly correlate with production costs for specific types of products. They are distributed conditionally and are determined by general production, general economic, non-production expenses.
Also, by constancy, we distinguish between variablescosts and conditionally fixed. The difference between them is the change in the magnitude of these costs. If the variables directly depend on the volumes of production, then the second conditionally constant changes under the influence of general production and general economic expenses.
Thus, accounting for production costs,manipulating with all the above named classes, types and categories of expenses, as a result provides a clear and visual picture from which the magnitude of these costs is clearly seen and which segment of production has a large cost.
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