3.1. Primary and summary accounting of costs and output of livestock products
3.2. Synthetic and analytical accounting of costs and output of livestock products
3.3. Features of accounting for the costs of production and output of livestock products in the context of accounting automation
3.4. Calculation of the cost of livestock products
3.1. Primary and summary accounting of costs and output of livestock products
The main cost item in the livestock industry is the cost of feed. Feed from the warehouse and other places is released according to the feed consumption statement (Appendix). It is the basis for writing off the spent feed to the corresponding groups of animals. The statement of feed consumption is issued in two copies: one is transferred to the person dispensing the feed, the second to the recipient. The allowance for one head and all livestock in the statement is set on the basis of animal feeding rations, which are compiled by the chief livestock specialist. At the end of the month, in the statement for each item, the total amount of feed consumed in kind and feed units is calculated, and the number of feed days is also indicated.
The record of feed consumption is approved by the head of the organization. Its first copy with a receipt from the recipient of the feed serves as the basis for writing them off from the account of the financially responsible person. The second - with a receipt from the person who dispensed the feed, is used to write off the cost of consumed feed for production costs.
A significant part of the feed is fed to livestock without prior harvesting. Pasture fodder is not supplied to JSC "Belaya Lipa" of the Sennensky district of the Vitebsk region. At the end of the year, the costs of maintaining pastures are directly written off to the costs of animal husbandry in proportion to the average annual number of the main herd of cattle and cattle for growing and fattening.
The amount of green mass of pasture grass fed to livestock is determined by the commission, which must necessarily include specialists from the agronomic and zootechnical services of agricultural organizations. With the zootechnical method, the amount of green mass is calculated based on the obtained livestock products and feed consumption rates.
Approximate consumption rates of feed units for the production of a unit of livestock products per 1 kg of milk in the pasture period are as follows: with an average daily milk yield of up to 10 kg of milk - 1; up to 12 kg - 0.9; over 12 kg - 0.8; per 1 kg of cattle weight gain - 8-8.5. 1 kg of green fodder contains an average of 0.18 feed units.
For posting pasture fodder, the zootechnical service must keep a pasture diary in any form, which indicates the period of grazing, the number of livestock and the name of the land (grass).
With the mowing method, the yield of grass grown on the pasture is determined by the commission by mowing and weighing the green mass. Why, before feeding, in several places of the pasture, sections of 10 m in length and a width corresponding to the width of the mower are mowed. The resulting green mass is weighed, divided by the mowed area and the yield is determined.
The green mass of natural pastures fed to livestock by grazing is reflected in the accounting by the number and amount of actual costs for pasture care, and in their absence - only by quantity.
To account for livestock products, various source documents.
To account for the milk produced on the farm, a milk yield register is used (Appendix). The journal is maintained by the head of the production unit or accountant-laboratory assistant. Entries in it are made for each milkmaid (machine milking master), for the group of cows served, indicating the number of heads and the mass of milk produced for each milking separately. Every day, milkmaids confirm with their signature the mass of milk produced and the percentage of fat in it. The head of the production unit daily determines the percentage of fat in milk, and then converts the received milk based on the basic fat content into a conditional one for calculating the wages of milkmaids.
Milk is credited in natural mass without its conversion to basic fat content.
For control milkings, a note “Control milking” is made in the journal. The journal is kept in one copy, signed by the head of the production unit.
To account for the daily receipt and consumption of milk, a statement of accounting for the movement of milk (Appendix) is used. It is maintained for each farm and records are made in it daily indicating the mass of milk produced and its consumption by directions of use: sale to the state, on the market; on the catering; for feeding calves, etc. The statement is compiled by the head of the production unit in one copy and sent to the accounting department within the time limits established by the workflow plan. Attached to it is a register of milk yield and documents confirming its expenses.
Obtaining offspring of animals, an increase in live weight gain is drawn up with special documents.
Upon receipt of the offspring, an act is drawn up for posting the offspring of animals (Appendix), which is drawn up by the head of the farm with the participation of a livestock specialist and a veterinarian on the day the offspring is received in 2 copies. The act indicates the name of the person to whom the breeding animal is assigned, the number of the uterus, the number and weight of the born animals, their distinguishing features. The act also indicates animals that were born dead. At the end of the day, the first copy of the act is submitted to the accounting department of the organization, the second remains on the farm and serves as the basis for further entries in the book of livestock and poultry movement on the farm.
One of the directions of movement of animals is the transfer from one age group to another. The transfer is made within a certain time frame:
Heifers older than 2 years are transferred to a group of cows after 3 months after calving.
All cases of transfer of animals and birds to another accounting group, to the main herd, to another farm are drawn up with an act for the transfer of animals (Appendix), drawn up in 1 copy by the farm manager together with the livestock specialist on the day of transfer. The act indicates the number of heads, weight of animals, age, assessment, as well as the names of the livestock breeders to whom the animals are assigned, and those under whose responsibility they are transferred.
The purchase of young animals from the population for rearing and fattening is formalized by an act for the transfer (sale) and purchase of livestock and poultry under contracts with citizens (Appendix), which are drawn up in 2 copies. It indicates the type of animal, breed, live weight, age and other data characterizing the accepted animals.
The main type of livestock products obtained in the process of rearing young animals and fattening livestock is the increase in live weight. But there is also the production of raising livestock. According to this indicator, the efficiency of the industry is determined and the work of livestock workers is paid.
Cattle being grown and fattened are constantly increasing their weight. To determine the growth, systematic weighing of animals is carried out (at birth, transfer to the next age group and the main herd, slaughter, placement of culled animals and the main herd for fattening, removal from fattening).
Young cattle are weighed monthly.
The weighing results are entered in the animal weighing sheet (Appendix), indicating the type of weighed animals, their inventory numbers, the number of heads, the weight of the animals on the date of weighing, the weight of the previous weighing and the increase in live weight.
The disposal of livestock from the organization as a result of its transfer to industrial processing, the death of animals due to the fault of the farm, the death or shortage due to the fault of the financially responsible person, due to slaughter or forced cutting, is documented by an act on the disposal of animals and poultry (Appendix), which is drawn up by the head of the farm in 1 copy on the day of the operation and signed by the veterinarian, livestock specialist and the person to whom the retired animal was assigned. The acts indicate the characteristics of the retired animal and the reasons for the disposal, the method of liquidation (cutting, destruction, etc.), note the suitability for use of the products obtained.
In agricultural organizations for the processing of milk, industrial production is created - workshops or dairies, which allows the economy to free itself from the monopoly of processors. And besides this, reduce losses during the transportation of milk and use waste from processing as feed for livestock. Also, the combination of agricultural and industrial activities minimizes the seasonality of production, which contributes to an increase in jobs.What is recycling technology
In order to correctly reflect in the accounting operations related to the processing of milk, the accountant needs to have an idea of technological process. It consists of separate stages, at each of which the cost of production is calculated.Initial raw materials and materials
In dairy production, the farm bears the cost of raw materials that form the basis of dairy products in its manufacture. We are talking about the cost of natural milk, cream, cottage cheese, sour cream, etc.
The accounting unit for raw milk is chosen by the farm independently. It can be, for example, the net weight of raw milk, recalculated into the values of the conditional net weight according to the basic all-Russian norm mass fraction fat.
In addition, basic materials are used - what is directly included in the product. These include: sourdough, biomass, sugar, candied fruits, raisins, vanillin, salt, cocoa, coffee, vegetable oil, dietary flour, etc.
Technological phases
In the specific conditions of the activities of an agricultural organization, milk processing can be organized according to one of two options:
- in relatively small sizes during episodic operations;
- constantly and in significant quantities at the dairy or in the workshop.
So, if the production is insignificant or not of a permanent nature, then separate technological phases (processing stages) are not distinguished. In this case, the cost of certain types of milk processing products (cream, sour cream, butter, cottage cheese, etc.) is determined based on the distribution of the total cost for certain types products. This is done in proportion to the selected base, fixed in the accounting policy.
However, if milk processing is a permanent production, then cost accounting is carried out according to the following redistributions:
- milk - for cream;
- cream - for butter;
- skimmed milk - on low-fat cottage cheese.
Waste and marriage
Recycled waste refers to the remains of raw materials formed in the process of converting raw materials into finished products.
Production waste also includes trimmings and trimmings of cottage cheese and cheese sold for animal feed. Marriage is divided into correctable (cottage cheese, cream, sour cream, cheese butter, etc., brought with the help of part-time work to established standards and specifications and sold thereafter as standard products) and final. In the latter case, we are talking about finished products and semi-finished products that cannot be used for their intended purpose. Their correction is technically impossible and economically impractical.
However, they can be sold or used as recycled raw materials for processing into other types of products:
- non-standard butter can be processed into melted butter;
- cheese and cheese, fat and low-fat cottage cheese - in processed cheese;
- sour milk, kefir and yogurt - in cottage cheese.
How to calculate the cost of production
Milk processing includes three stages.At the first processing stage, the cost of cream is determined.
To do this, the cost of skimmed milk at sales prices is subtracted from the total cost, including the costs of organizing production and management. The remaining value is attributed to the amount of cream obtained.
At the second stage, the cost of butter is calculated.
To do this, the cost of by-products (buttermilk) is deducted from the sum of the costs taken into account at this stage, including the cost of cream and the distributed costs of organizing production and management. The latter is taken at selling prices or planned cost when used for animal feed on the farm.
The remaining amount of costs is attributed to the main products received - butter.
In a similar way, the cost of production is determined for other stages in the presence of separate cost accounting. For example, in the production of cheese, fatty cottage cheese, condensed milk.
How to account for costs
To account for costs in industrial production, account 20 “Main production” is intended, to which a subaccount “ Industrial production».The debit of this account reflects the costs of milk processing, and the credit shows the yield of dairy products. The balance means the balance of work in progress, which is considered to be products of partial completion, such as sourdough, cheese in the process of ripening, etc.
The cost of milk is determined only at the end of the year, and during this period it is written off to production according to the planned value.
It has already been said above that the cost of a product is determined at each stage of processing. Now you can clarify: for this, the turnover on the debit of account 20, the subaccount "Industrial production", the analytical attribute "Milk processing" is used. From this indicator, the cost of by-products is subtracted at a price possible sale or use.
Raw materials transferred to production are reflected in the accounting records in the analytical accounts “Milk Processing” and “Milk”, accounts opened for sub-accounts and:
DEBIT 20 sub-account "Industrial production" analytics "Milk processing"
CREDIT 10 sub-account "Raw materials" analytics "Milk"
Raw material entered production.
Finished products are accounted for using account 40 "Product output" or without it. The selected option is fixed in the accounting policy.
In the first case, postings are made:
Cream credited;
DEBIT 10 sub-account "Feed" analytical account "By-product of processing"
CREDIT 20 sub-account "Industrial production" analytics "Milk processing"
A by-product used as animal feed is included.
In the second case (when using account 40), for example, when receiving cream, entries are made:
DEBIT 43 sub-account "Products of industrial production" analytics "Cream"
CREDIT 40 analytics "Cream"
Products were credited in the assessment at the standard cost;
DEBIT 40 analytics "Cream"
CREDIT 20 sub-account "Industrial production" analytics "Milk processing"
Written off the actual cost of production at the end of the reporting period.
The deviation of the actual production cost from the standard is determined by comparing the debit and credit turnover on account 40 on the last day of the reporting period.
Are special forms required?
For daily accounting of the consumption of raw materials and the output of the main and by-products, you can use the statement of processing of milk and dairy products in the form No. SP-27, approved by the Decree of the State Statistics Committee of Russia dated September 29, 1997 No. 68. It consists of two sections. The first of them provides data on the receipt of milk for processing, and the second - information on the consumption of products.At the end of the reporting period, in accordance with the workflow plan, the first copy of the statement with the attached receipt and expenditure documents is handed over to the accounting department, and the second remains at the processing point as a document confirming the operation.
The use of this form must be reflected in the accounting policy.
What regulatory documents to keep at hand
In the production and processing of milk, farms can use a number of special regulatory documents:- Guidelines on the procedure for recalculating the current norms for the consumption of raw materials into the norms for the consumption of milk of basic fat content per unit of finished product at enterprises of the dairy industry (letter of the USSR Ministry of Meat and Dairy Industry dated November 25, 1974 No. 1-10-8412);
- Guidelines on the procedure for maintaining primary accounting and exercising operational control over the consumption of raw materials for the production of finished products and semi-finished products at dairy industry enterprises (letter of the USSR Ministry of Meat and Dairy Industry dated April 14, 1981 No. 1-10-2449);
- The norms of leaky paper bags and plastic film bags with dairy products during transportation, storage and sale in trading network, approved by order of the State Agro-Industrial Committee of the RSFSR, the Ministry of Trade of the RSFSR of November 18, 1986 No. 939, No. 255;
- Norms of consumption and losses of raw materials in the production of whole-milk products at enterprises of the dairy industry and the organization of work on the rationing of consumption of raw materials, approved by the order of the USSR State Agroindustry of December 31, 1987 No. 1025;
- Federal Law of June 12, 2008 No. 88-FZ "Technical Regulations for Milk and Dairy Products".
Industrial processing of milk may include several stages, each of which produces a specific dairy product.
In my opinion, the solution to the problem of increasing milk production is possible only if the whole range of problems is observed, taking into account all the factors affecting milk productivity. Although to a greater extent, given the above opinions of specialists, I agree with the opinion of Doctor of Biological Sciences, Professor A. Arkhipov, who Special attention pays attention to the problem of feeding animals, since the cost of them takes a significant share in the cost of milk and is the most significant factor in increasing productivity.
Summarizing the above on the problem of increasing milk productivity, I will give the opinion of D. Levantin, who believes that given the current situation in Russia, with a decrease in both the number of livestock and its productivity, it is necessary to focus not on increasing, but on stabilizing the number of dairy cows, direct all attention to increasing the intensity of the use of the existing livestock and to increasing milk productivity through the implementation of a complex of zootechnical, organizational, and economic measures.
An increase in milk productivity significantly affects the cost of milk. So with its growth, the cost of coma and labor per unit of output is reduced, which is proved scientific research and confirmed in practice. It is equally important to pay attention to the change in the structure of feed consumption and reduce the cost of consumed feed. There are large reserves for the use of natural pastures, an increase in the proportion of hay and silage in the diet good quality at minimum flow concentrates.
Such a system ensures the biological usefulness of feeding and justifies itself when receiving 2800-3500 kilograms of milk per cow. Such milk yields ensure the use of the potential of most of our breeds by 70-80%. Contrary to the prevailing opinion about domestic breeds, it should be noted that they are distinguished not only by high productivity, but also by valuable biotechnological features, it is only necessary to take into account the natural, economic and feeding conditions for individual breeds.
Consequently, the country has reserves for increasing the productivity of cows, which ensures cost recovery in dairy cattle breeding, where costs are growing mainly due to unjustified price increases and this restrains the intensity of milk production.
Thus, it is necessary to change the economic policy in the agricultural sector, in particular, prices for resources have been revised, and the “wild” disparity in prices for agricultural and industrial products must be eliminated. In order to improve the state of dairy cattle breeding and the livestock industry as a whole.
In this case, domestic products will become more competitive, which will lead to the expansion own production in most households and in turn this will affect the economy as a whole in the country.
3. Accounting for the cost of milk production and calculation of its cost.
Animal husbandry is an important branch of agriculture, providing more than half of the gross output. Meat and milk are the main food of the population and are the main source of supply of essential protein. Without them it is impossible to provide high level nutrition. The development of livestock industries makes it possible to productively use agriculture labor and material resources.
The main tasks for the production and calculation of the cost of production: - accounting for the volume, range and quality of products manufactured, work performed and services rendered and monitoring the implementation of the plan for these indicators: - accounting for actual production costs and monitoring the use of material, labor and other resources , for compliance with the established cost estimates for production maintenance and management,
Calculating the cost of production and monitoring the implementation of the plan at cost,
Identification of reserves for the activity of structural self-supporting divisions of the enterprise to reduce the cost of production.
3.1. Methodological foundations and tasks of accounting
The accounting apparatus in the accounting department of the Rossiya collective farm is headed by the chief accountant. For registration of separate sections responsible accountants subordinate to the chief accountant.
The chief accountant carries out, on the basis of the Regulations on chief accountants, the organization of accounting for the economic and financial activities of the enterprise and control over the economical use of material, labor and financial resources. Provides a rational organization of accounting and reporting at the enterprise and its divisions. Organizes accounting of incoming funds, commodity- material assets and fixed assets, timely reflection on the accounts of operations related to their movement. Carries out control over compliance with the procedure for processing primary and accounting documents, settlements and payment obligations, spending the payroll fund, setting official salaries, and conducting an inventory of funds.
Provides methodological assistance to employees of departments of the enterprise on accounting, control, reporting and economic analysis. Manages the company's accounting staff.
The accountant performs work on various areas of accounting (accounting for fixed assets, inventory items, production costs, product sales). Carries out the reception and control of primary documentation for the relevant areas of accounting and prepares them for counting processing. Compiles accounting cost estimates for products (works, services), identifies sources of losses and unproductive expenses, prepares proposals for their prevention. Performs accrual and transfer of payments to the state budget, contributions to the state social insurance. Participates in the economic analysis of the economic and financial activities of the enterprise according to accounting and reporting in order to identify on-farm reserves. Prepares data on the relevant accounting areas for reporting, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transferring them to the archive.
The accountant is working on various types operational accounting (the volume of finished products, the consumption of raw materials, materials, fuel, energy consumed in production). Makes appropriate entries in the primary documents by types of accounting, in journals or cards, calculates the results and draws up the established reporting, statements and summaries.
A whole group of factors influences the organization of accounting for production costs: the type of activity of the enterprise, the management structure adopted by them, and the legal form.
The main tasks of accounting for the costs and output of dairy cattle products are: economically justified delineation of costs by livestock groups, accurate distribution of these costs among economically homogeneous items that make up the cost of production. Accounting tasks also include accounting for the range and quality of manufactured products, monitoring the use of resources for milk production, and the implementation of the plan at cost.
Course work
in the discipline "Accounting management accounting"
Topic: "Organization of cost accounting and calculation of the cost of production of the main production (milk)
Content
| Introduction……………………………………………………………………… 1. Theoretical aspects of the organization of cost accounting for production and product costing ………………… ……….. |
|
| 2. Brief organizational and economic characteristics enterprises…………………………………………………………………. 2.1 Organizational bases, the size and specialization of the enterprise.. 2.2 Resource availability, utilization rate and performance results………………… …………………………... |
19 19 |
| 3.Organization of cost accounting for the main production and calculation of the cost of production (milk) in the SPK-collective farm Iskra……………………………………………………………………… 3.1 Technological process of milk production…………………… 3.2 Analysis of internal documents of the enterprise…………………… … 3.3 Documentation of cost accounting for production and costing of products (milk)……………… Conclusion…………………………………………………… …………….. Bibliography………………………………… ……………………… Applications…………………………………………………………………… |
29 35 |
Introduction
The cost of production - expressed in monetary terms, the cost of its production and sale. In the conditions of transition to a market economy, the cost of production is the most important indicator of the production and economic activity of the enterprise. The calculation of this indicator is necessary for:
- assessment of the implementation of the plan for this indicator and its dynamics;
determining the profitability of production and individual types of products; implementation of intra-production cost accounting;
identifying reserves to reduce the cost of production; determination of wholesale prices for products;
calculation of national income across the country;
calculation economic efficiency implementation new technology, technology, organizational - technical measures; substantiation of decisions on the production of new types of products and the removal from production of obsolete ones.
The purpose of the course work is to study the organization of cost accounting for production and calculation of the cost of production (milk) in the SPK-collective farm "Iskra" of the Kotelnichsky district.
In accordance with the named goal, the following tasks are set:
- Explore regulations and theoretical aspects organization of accounting on the chosen topic;
To give brief description the enterprise under study;
Consider documenting production costs;
To study the process of calculating the cost of production;
Give recommendations on how to improve the organization of cost accounting and calculation of production costs.
The methodological and theoretical basis for writing the work was legislative and regulatory acts, educational literature on the topic under study. Sources of contextual information for the study are the data of primary documents, accounting registers and production reports of the organization.
1. Theoretical aspects of the organization of cost accounting for production and calculation of production costs
The main regulatory documents for accounting for production costs are:
1. Tax Code of the Russian Federation. Chapter 25
2. Federal Law "On Accounting".
3. Regulation on accounting and reporting in the Russian Federation.
4. PBU 1/98 " Accounting policy organizations".
5. PBU 10/99 "Expenses of the organization".
6. PBU 17/02 "Accounting for the costs of research, development and technological work."
7. Guidelines on planning, accounting and costing of products (works, services) in agriculture, approved by the Ministry of Agriculture of the Russian Federation of March 11, 1993 No. 2-11/473.
8. Guidelines for accounting costs included in distribution and production costs, and financial results at trade and public catering enterprises, approved by order of the Committee of the Russian Federation on Trade dated April 20, 1995 No. 1-55 / 32-2.
9. Order of the Ministry of Finance of Russia dated July 6, 2001 No. 50n. "On clarifying the norms of expenses for the reception and service of foreign delegations and individuals."
10. Decree of the Government of the Russian Federation of February 8, 2002 No. 92. “On the establishment of spending rates for organizations to pay compensation for the use of personal cars within which, when determining the tax base for corporate income tax, such expenses are related to other expenses associated with the production and sale of products.
11. Decree of the Government of the Russian Federation of February 8, 2002 No. 93 “On the Establishment of Consumption Rates for Organizations for the Payment of Daily Allowances and Field Allowances, within which, when determining the tax base for corporate income tax, such expenses are included in other expenses associated with the production and sale products".
The organization of accounting for production costs is based on the following principles:
- the invariance of the accepted methodology for accounting for production costs and calculating the cost of production throughout the year;
completeness of reflection in the accounting of business transactions;
correct attribution of expenses and incomes to reporting periods;
distinction in accounting for current production costs and capital investments;
regulation of the composition of the cost of production.
In our country, the composition of the cost of production is regulated by the state. The main principles for the formation of this composition are defined in the Law of the Russian Federation "On the income tax of enterprises and organizations" and are specified in the Regulation on the composition of costs, as amended and supplemented.
For the organization of accounting of production costs, the choice of the nomenclature of synthetic and analytical accounts of production and calculation objects is of great importance. At large and medium-sized organizations, accounts 20 “Main production”, 23 “Auxiliary production” are used to account for the costs of production, collectively - distribution accounts: 25 “General production expenses”, 26 “General expenses”, 28 “Marriage in production”, 31 “Deferred expenses”, 36 “Completed stages of work in progress”, 37 “output of products (works and services)”. On the debit of these accounts, expenses are indicated, and on the loan - their write-off. At the end of the month, the costs recorded on the collective distribution accounts (25,26,28, 31) are written off to the accounts of the main and auxiliary production.
From the credit of accounts 20 "Main production" and 23 "Auxiliary production" write off the actual cost of products (works and services). The balance of these accounts characterizes the value of the cost of work in progress
In small organizations, to account for production costs, as a rule, accounts 20 “Main production”, 26 “General expenses”, 31 “Deferred expenses” or only account 20 are used.
Costing objects - individual products, groups of products, semi-finished products, works and services, the cost of which is determined. Analytical accounting for production costs will be introduced, as a rule, by costing objects. It is allowed to open analytical accounts not for each object, but for their group.
For each object, it is necessary to choose the correct calculation unit, which is mainly used as natural units (tons, meters), and conditionally natural units calculated using coefficients.
Of great importance for the correct organization of accounting for production costs is their scientifically based classification. Production costs are grouped according to the place of their occurrence, types of products and types of expenses.
At the place of origin, the costs are grouped by production, workshops, sections and other structural divisions of the enterprise. Such a grouping of costs is necessary for the organization of cost accounting and the determination of the production cost of production.
By type of product, the costs are grouped to calculate their cost.
By types of expenses, costs are grouped by cost elements and costing items.
The costs of the enterprise for the production of products are made up of the following elements:
- Material costs (minus the cost of returnable waste);
Labor costs;
Deductions for wages;
Deductions for social needs;
Depreciation of fixed assets;
Other expenses (postal and telegraph, telephone, travel, etc.).
To calculate the cost of certain types of products, the organization's costs are grouped and accounted for by costing items. The basic provisions for planning, accounting and calculating the cost of production at industrial enterprises establish a typical grouping of costs by costing items, which can be presented in the following form:
- "Raw materials and materials";
"refundable income";
"Purchased products, semi-finished products and services of an industrial nature of third-party enterprises and organizations";
"Fuel and energy for technological purposes";
"Salary of production workers";
"Deductions for social needs";
"Costs for the preparation and development of production";
"General production costs";
"General running costs";
"Marriage in production";
"Other production expenses";
"Business expenses".
In addition to these groupings, production costs are classified according to a number of other features.
The main costs are those directly related to the technological process of production: raw materials and basic materials, auxiliary materials and other costs, except for general production and general business expenses. Overhead costs are formed in connection with the organization, maintenance of production and management. They consist of general production and general business expenses.
Single-element costs are those that consist of one element - wages, depreciation. Complex costs are called costs, consisting of several elements, for example, workshop and general factory costs, which include wage related personnel, depreciation of buildings and other single-element costs.
Direct costs are associated with the production of a certain type of product and can be directly and directly attributed to its cost: raw materials and basic materials, losses from marriage, and some others. Indirect costs cannot be attributed directly to the cost of certain types of products and are distributed indirectly: general production, general business, non-production costs and some others. The division of costs into direct and indirect depends on industry specifics.
Variables include costs, the amount of which changes in proportion to the change in the volume of production of raw materials and basic materials, the wages of production workers. Conditional size - fixed costs almost does not depend on changes in the volume of production; these include general production and general business expenses and some others.
Depending on the frequency, current and non-recurring expenses. To current expenses include expenses that have frequent periodicity, for example, the consumption of raw materials and materials, to one-time expenses - expenses for the preparation and development of the release of new types of products, expenses associated with the launch of new industries.
Production includes all costs associated with the manufacture of marketable products and forming its production cost. Non-manufacturing costs are associated with the sale of products to customers. Production and non-production costs form the full cost of commercial products.
Production costs are considered to be the costs of producing products of the established quality with rational technology and organization of production. Unproductive costs are the result of shortcomings in the technology and organization of production. Production costs are planned, so they are called planned.
One of the main indicators of the enterprise is the cost of production. The calculation of the unit cost of certain types of products or works and all marketable products is called costing. There are planned estimates, normative and reporting or actual costing.
Planned cost estimates determine the average cost of products or work performed for the planning period. They are compiled on the basis of progressive consumption rates of raw materials, materials, fuel, energy, etc. These cost rates are average for the planned period. goals.
Normative calculations are made on the basis of the norms of consumption of raw materials, materials and other costs in force at the beginning of the month. Current cost rates correspond to the production capabilities of the enterprise at this stage of its work. Current cost rates at the beginning of the year are higher than the average cost rates included in the standard cost estimate, and lower at the end of the year. Therefore, the standard cost of production at the beginning of the year is higher than planned, and at the end of the year it is lower.
Reporting or actual costings are based on accounting data on the actual costs of production and reflect the actual cost of manufactured products or work performed. The actual cost of production includes unplanned unproductive costs.
Calculation of the cost of production is carried out various methods. The costing method is understood as a system of techniques used to calculate the cost of a costing unit. The choice of method for calculating the cost of production depends on the type of production, its complexity, the presence of work in progress, the duration of the production cycle, and the range of products produced.
On the industrial enterprises apply normative, per-peredelny, per-order and per-process methods of cost accounting and calculation of the actual cost of production.
The normative method (standard costing) of accounting for production costs and calculating the cost of production is used in manufacturing industries with mass and serial production of various and complex products. Its essence is as follows: certain types of production costs are taken into account according to the current standards provided for by regulatory calculations; separately keep operational records of deviations of actual costs from current standards, indicating the place of occurrence of deviations, the causes and perpetrators of their formation, take into account changes made to current cost rates as a result of the introduction of organizational and technical measures and determine the impact of these changes on the cost of production, the actual cost of production is determined algebraic addition of the sum of costs according to current norms, the magnitude of deviations from the norms and the magnitude of changes in norms:
Zf \u003d Zn + O + I,
Zf - actual costs;
Зн - standard costs;
O - the magnitude of deviations from the norms;
And - the magnitude of the changes in the norms.
In this case, the actual cost of the product can be established in two ways. If the object of accounting for production costs are certain types of products, then deviations from the norms, as well as their changes, can be attributed to these types of products in a direct way. The actual cost of these types of products is determined by the method of direct calculation according to the above formula.
If the object of accounting for production costs are groups of homogeneous types of products, then the actual cost of each type of product is established by the distribution of deviations from the norms and changes in norms in proportion to the standard costs for the production of individual types of products.
The application of the standard method of accounting for production costs and the calculation of the cost of production require the development of a standard cost estimate based on the norms of the main costs in force at the beginning of the month and quarterly cost estimates for production maintenance and management. At enterprises characterized by relative stability of technological processes, cost rates rarely change, so the planned cost differs little from the standard one. At these enterprises, instead of standard cost estimates, you can use planned ones.
Deviations of actual costs from established norms for individual expenses, they are determined by the method of documentation or the inventory method.
Current accounting of costs according to the norms and deviations from them is carried out only for direct costs and distributed between types of products after a month. Analytical accounting of production costs is carried out in cards or a special kind of turnover sheets compiled for individual or product groups.
The normative method of accounting for production costs and calculating the cost of production is designed to perform two functions: to ensure operational control over production costs by accounting for costs according to current standards and separately - deviations from the norms and their changes; ensure accurate costing of products. However, some enterprises and industries limit the use of this method by using it only as a method of calculating the cost of production. In this case, this method does not fulfill its main function - operational current control over production costs.
The shown method of cost accounting and calculation of products at enterprises is used for repair work and some other industries. At this method the costing accounting object is a separate production order. An order is understood as a product, small series of identical products or repair, installation and experimental work. In the manufacture of large products with a long production process, orders are issued not for the product as a whole, but for its units, assemblies, representing finished structures.
To account for the costs for each order, a separate analytical account is opened indicating the order code. Accounting for direct costs for individual orders is carried out on the basis of primary documents for accounting for production, consumption of materials, etc., in which the corresponding order code must be indicated. Indirect costs are distributed between individual orders conditionally according to the methods adopted in a given production or industry. With this method of cost accounting and product costing, all costs are considered work in progress until the end of the order. Accounting calculation is made only after the order is completed. The time of drawing up the accounting calculation does not coincide with the time of drawing up the periodic financial statements.
In case of partial fulfillment of orders and their delivery to customers, partial output is evaluated at the actual cost of previously completed orders, taking into account changes in their design, technology, production conditions, i.e. the conditional evaluation of the partial release of the order and work in progress is allowed. The disadvantages of this method of cost accounting and calculation of products should also include the lack of operational control over the level of costs, the complexity and cumbersome inventory of work in progress.
The progressive method of cost accounting and calculation of the cost of production is used in production with the integrated use of raw materials, as well as in industries with mass and large-scale production, where processed raw materials and materials go through several processing phases in succession. In this case, costs are taken into account not only by product types and costing items, but also by redistribution.
With the complex use of raw materials or semi-finished products, the products produced different varieties and brands are transferred to a conditional grade using a system of coefficients.
There are non-semi-finished and semi-finished versions of the alternate method of accounting for production costs and calculating the cost of production.
In the first option, they are limited to taking into account the costs for each redistribution. In accounting records, the movement of semi-finished products is not reflected. Their movement from one redistribution to another is controlled by the accounting department according to the operational accounting of the movement of semi-finished products in physical terms, which is maintained in the shops. In accordance with this cost accounting procedure, the cost of semi-finished products after each processing stage is not determined, but only the cost of production is calculated.
In the second option, the movement of semi-finished products from shop to shop is documented with accounting records and the cost of semi-finished products is calculated after each stage, which allows the cost of semi-finished products at various stages of its processing and thereby provides more effective control over the cost of production. With the progressive method, the most important elements of the normative method are used - the systematic deviation of costs from current norms.
The process-by-process method of cost accounting and calculation of the cost of production is used in industries with a limited range of products and where work in progress is absent or insignificant. In industrial enterprises, this cost accounting method is used in simple auxiliary industries that produce one or more types of products.
Direct costing. The main characteristic of direct costing is the division of costs into fixed and variable depending on the change in production volume. In this case, the cost of products includes only variable costs, and fixed costs are immediately attributed to the financial result.
The main feature of direct costing is that the cost of industrial products is taken into account and planned only in terms of variable costs. Fixed costs are collected on a separate account and, at specified intervals, are written off directly to the debit of the financial results account, for example, “Profit and Loss”.
Fixed costs are not included in the calculation of the cost of products, but as the costs of this period are written off from the profit received during the period in which they were made. Variable costs also assess the balance of finished products in warehouses at the beginning and end of the year and work in progress.
Under the direct-costing system, the scheme for constructing income reports is multi-stage. They contain at least two financial indicators: marginal income and profit. An important feature of direct costing is that thanks to it, you can study the relationship and interdependence between production volume, costs and profit.
Direct costing is a management accounting system that allows management to focus on changes in marginal income both for the enterprise as a whole and for various products.
Expenses in animal husbandry are divided by sectors and types of production: dairy and beef cattle breeding, pig breeding, sheep breeding, poultry farming, horse breeding, beekeeping, fur farming, fish farming, etc. The output of livestock products is due to the specialization of the industry.
Accounting for costs and output in animal husbandry is carried out on account 20 "Main production", sub-account 2 "Livestock" on the corresponding analytical accounts for the following cost items:
1. Remuneration of labor with deductions for social needs;
2. Feed;
3. Means of protection of animals;
4. Depreciation of fixed assets;
5. Works and services;
6. Organization of production and management;
7. Payments on loans;
8. Losses from the death of animals;
9. Other expenses.
The costs of livestock production are carried out more evenly throughout the year than in crop production, so there is no need to distinguish between them in accounting for adjacent years. All costs of the reporting year in animal husbandry, as a rule, are included in the cost of production of the reporting year. The exceptions are industries such as beekeeping, fish farming and poultry farming, where there may be WIP at the end of the reference year.
As objects of cost accounting in animal husbandry, certain types and groups of livestock are distinguished within industries, for example, according to the dairy herd of cattle, this is the main herd, animals for growing and fattening; in sheep breeding - the main herd of sheep and young sheep for growing and fattening.
The choice of cost accounting objects in animal husbandry is determined by the specialization and size of the farm producing a particular product, and largely depends on the technology of keeping animals and the organization of the production process. When making expenses in animal husbandry, accounting entries are made on the debit of sub-account 20–2 “Livestock” from the credit of the accounts of the corresponding costs.
As a result of animal rearing, both the main products (milk, offspring, live weight gain, eggs, wool, swarms of bees, honey, etc.) and by-products (manure, wool-molting, fluff, etc.) can be obtained. .). During the reporting period, the main products come in the assessment at the planned cost and make an accounting entry from the credit of subaccount 20-2 "Livestock" to the debit of account 43 " Finished products”, 11 “Animals for rearing and fattening”, 10 “Materials” regarding the posting of manure.
At the end of the year, the planned cost of production is adjusted to the actual cost as a result of calculating the actual cost. After determining the actual cost, the identified cost difference is written off.
2. Brief organizational and economic characteristics of the enterprise
2.1 Organizational framework, size and specialization of the enterprise
Collective farm "Iskra" was organized in 1930, reformed in 1992. into an agricultural production cooperative with the saved name "Iskra".
The Iskra collective farm is located in the central part of the Kotelnichsky district. The administrative and economic center is located in the village of Leninskaya Iskra, which is located 6 km from the district center of Kotelnich and 118 km from the regional center of Kirov.
From the north, the collective farm borders on the lands of the collective farm "Zavety Lenin" and the state farm "Zarya", from the west - on the lands of "Krasny Lnovod", from the south it adjoins the territory of the city of Kotelnich.
All the laws of the Russian Federation relating to the very fact of the existence of this legal entity and the various activities carried out by it apply to the SEC "Iskra".
According to the adopted Charter, the collective farm "Iskra" is a legal entity, has separate property on the right of ownership, has an independent balance sheet, settlement and other accounts in banks, including a foreign currency account.
The collective farm is a commercial organization that can participate in the formation of consumer cooperatives and unions of cooperatives in accordance with the Federal Law "On Agricultural Cooperation".
SPK "Iskra" was created for joint activities in the production, processing, marketing of agricultural products, taking into account the rational use of land and other resources, and on this basis, profit to improve the welfare of collective farm members, improve working and living conditions.
The main activities are:
- breeding of cattle;
- production, processing of agricultural products;
- carrying out trade, snack and marketing activities;
- extraction in accordance with the established procedure of local raw materials and its processing;
- provision of services;
- implementation of foreign economic activity in accordance with the established procedure.
The management of the collective farm is carried out by the general meeting of the members of the collective farm and the supervisory board of the collective farm.
The general meeting is the supreme governing body of the collective farm and is authorized to resolve any issues related to the activities of the collective farm, including canceling or confirming the decisions of the board and the supervisory board.
The collective farm board is the executive body of the collective farm, exercising current management of its activities and representing the collective farm in economic and other respects.
The collective farm supervisory board exercises control over the activities of the collective farm board.
SPK "Iskra" forms its own funds at the expense of contributions from the main and associated members of the collective farm, income from its own activities and placement of its funds in banks, from securities, borrowed funds.
To carry out its activities, the collective farm forms the following funds:
- indivisible fund;
- reserve indivisible;
- consumption fund;
- accumulation fund;
- social sphere fund;
- unit trust.
SPK "Iskra" is liable for its obligations with all its property.
Let us analyze the economic characteristics of the Iskra collective farm in the Kotelnichsky district. The analysis will be carried out directly on the basis of the financial statements for 2009, 2010 and 2011.
Enterprise size indicators are reviewed in Table 1.
Table 1 - Indicators of the size of the enterprise
Cash proceeds of the enterprise in 2011. increased by 15,034 thousand rubles. (13.8%) compared to 2009 The average number of employees tends to decrease. Over the three years under review, this indicator decreased by 16.8% (88 people), which indicates a reduction in the staff. In 2011 the cost of OPF decreased by 1.1% (1900 thousand rubles) compared to 2009.
Table 2 - Composition and structure of cash proceeds
| Indicators |
2009 |
2010 |
2011 |
|||
| thousand roubles. |
% |
thousand roubles. |
% |
thousand roubles. |
% |
|
| Cash receipts, total |
108711 |
100 |
108064 |
100 |
123745 |
100 |
| including: agricultural products of own production and products of its processing |
95479 |
87,8 |
93549 |
86,6 |
105836 |
85,5 |
| Indicators |
2009 |
2010 |
2011 |
|||
| thousand roubles. |
% |
thousand roubles. |
% |
thousand roubles. |
% |
|
| industrial products |
10819 |
10,0 |
11607 |
10,7 |
14507 |
11,7 |
| products |
- |
- |
- |
- |
- |
- |
| works and services |
2413 |
2,2 |
2908 |
2,7 |
3402 |
2,8 |
The results of economic activity largely depend on the level of specialization. To estimate the total volume of production, cost methods are usually used. From Table 2 it can be seen that the Iskra collective farm in the Kotelnichsky district specializes in the production of agricultural products and products of its processing. She occupies the most specific gravity in the structure of products: in 2009 - 87.8%; in 2010 - 86.6%; in 2011 - 85.5%.
The share of proceeds from work and services performed is small – 2.8% in 2011.
The organizational structure of the enterprise is an ordered set of production units and services of the enterprise. SPK "Iskra" is characterized by the presence of a functional organizational structure, which in turn is classical or traditional. With this structure, the organization is divided into units with clearly defined tasks.
The collective farm "Iskra" is a large diversified enterprise, which is an extensive system of many structural units of the economy.
2.2 Resource availability, utilization rate and performance
The production of various goods and all economic activity are based on the use of various economic resources. Under the economic resources understand all types of resources used in the process of goods and services.
The Iskra collective farm, like any other enterprise, cannot do without the use of fixed assets to carry out its activities.
Fixed assets occupy, as a rule, the largest share in the total amount of fixed capital of the enterprise. The results of the enterprise's activities largely depend on the quantity, cost, technical level, and efficiency of the use of fixed assets: output, its cost, profit, profitability, financial stability.
The composition and structure of fixed assets are shown in table 3.
Table 3 - Composition and structure of fixed assets (at historical cost)
| Fund types |
2009 |
2010 |
2011 |
|||
| thousand roubles. |
% |
thousand roubles. |
% |
thousand roubles. |
% |
|
| Total fixed assets |
309049 |
100 |
316932 |
100 |
328345 |
100 |
| Including: Building |
146374 |
47,4 |
146138 |
46,1 |
146203 |
44,5 |
| Structures and transmission devices |
4376 |
1,4 |
4238 |
1,3 |
4238 |
1,3 |
| cars and equipment |
111846 |
36,2 |
117180 |
37,0 |
123906 |
37,7 |
| Vehicles |
10533 |
3,4 |
9669 |
3,1 |
10559 |
3,2 |
| working cattle |
209 |
0,1 |
160 |
0,1 |
183 |
0,1 |
| productive livestock |
34832 |
11,3 |
38595 |
12,2 |
42256 |
12,9 |
| Land plots and nature management objects |
879 |
0,2 |
952 |
0,2 |
1000 |
0,3 |
As can be seen from Table 3, the following changes have occurred in the composition of fixed assets over the past 3 years. There was an increase in the cost of machinery and equipment, this is due to the commissioning of new equipment. The cost of land plots and nature management facilities also tends to increase.
In the structure of fixed assets of the enterprise in 2009, 2010 and 2011, the largest part is occupied by the passive part of fixed assets (47.4% in 2009, 46.1% in 2010, 44.5% in 2011) - buildings and structures. Machinery and equipment occupy a significant share in the OPF structure (in 2009 - 36.2%, in 2010 - 37.0%, in 2011 - 37.7%).
For a generalizing characteristic of the efficiency of the use of fixed assets, indicators of capital productivity, capital intensity, capital-labor ratio and profitability are used. (table 4)
Table 4 - Indicators of the availability and efficiency of the use of fixed assets (by residual value)
The enterprise is gradually increasing the provision of fixed assets, improving the level of equipment of employees with funds. (The capital-labor ratio increased by 18.9% in 2011 compared to 2009).
The return on assets in 2011 is higher than in previous periods by 14.3% in 2009 and 33.3% in 2010, respectively, i.е. for 1 ruble of basic production assets the company began to produce more products. The increase in capital productivity is due to the fact that the cash proceeds from the sale of products increases at a faster pace than the cost of fixed production assets.
In 2011, the capital intensity was 13.3% less than in 2009, i.е. the enterprise spent less fixed production assets to receive 1 ruble of cash proceeds.
The increase in the profitability of fixed production assets is due, firstly, to a decrease in capital intensity, and secondly, to an increase in the growth rate of the enterprise's balance sheet profit, which indicates a decrease in the cost of production and sales of products.
Thus, the fixed assets available at SEC Iskra are used quite efficiently.
Working capital is the most important element of production, providing it with the necessary resources and determining the continuity of the enterprise. Composition, structure working capital and performance indicators for the use of working capital are discussed in detail in Chapter 3.
The indicators characterizing the availability of the economy with labor resources and the efficiency of their use are presented in Table 5 and Table 6.
Industrial and production personnel include workers who are directly related to production and its maintenance. In turn, industrial and production personnel, depending on the functions they perform, are classified into the following categories: workers, managers, specialists and employees.
Workers include employees of the enterprise directly involved in the creation of material values and the provision of production and transport services. Workers, in turn, are divided into main and auxiliary.
The specialists at the enterprise include intellectual workers (accountants, economists, technicians, mechanics, technologists, and others).
Employees at the enterprise include employees involved in the preparation and execution of documentation, accounting and control, economic services (supply agents, clerks, timekeepers, freight forwarders, and others).
Table 5 - The composition and structure of the personnel of the enterprise
| Personnel categories |
2009 |
2010 |
2011 |
|||
| people |
% |
people |
% |
people |
% |
|
| Average number of employees, total |
523 |
100 |
487 |
100 |
435 |
100 |
| Including: Agricultural workers - total |
453 |
86,62 |
432 |
88,71 |
381 |
87,59 |
| Including: Working constants: Tractor drivers Machine milking operators cattle herders Pig workers Horse breeding workers |
368 59 |
70,36 11,28 10,33 |
352 57 |
72,28 11,70 8,01 |
305 53 |
70,11 12,18 15,63 |
| Working seasonal and temporary |
7 |
1,34 |
7 |
1,44 |
8 |
1,84 |
| Employees |
78 |
14,91 |
73 |
14,99 |
68 |
15,63 |
| Of them: Leaders |
11 |
2,10 |
9 |
1,85 |
9 |
2,07 |
| Specialists |
55 |
10,52 |
46 |
9,45 |
44 |
10,11 |
| Workers employed in ancillary industrial enterprises and crafts |
70 |
13,38 |
55 |
11,29 |
54 |
12,41 |
Since 2009 years to 2011, the following changes were observed in the number of personnel of the Iskra collective farm: the average number of employees in 2011. year compared to 2009. decreased by 88 people a year.
In the structure of the personnel of the enterprise, most of the jobs are occupied by workers engaged in agricultural production, despite the fact that in 2010 compared to 2009 their number decreased by 101 people, and in 2011 compared to 2010 - by 51 people.
The most significant increase in workers occurred among cattle herders (an increase of 14 people in 2011 compared to 2009), which indicates the stake of the collective farm on the development of the livestock industry. And the most significant reduction in workers is among machine milking operators (by 25 people in 2011 compared to 2009). Number of employees in 2011 compared to 2009 decreased by 10 people, and the number of workers employed in ancillary industrial enterprises and crafts decreased by 16 people over three years.
Table 6 - Economic efficiency of the use of enterprise personnel
Output per 1 employee in terms of cash receipts in 2011 compared to 2009 increased by 76.61 thousand rubles. (36.86%).
The positive dynamics of the indicator of the effectiveness of the use of personnel is associated mainly with the growth in cash receipts and the growth in production volumes on the collective farm.
The financial results of the enterprise are characterized by the amount of profit received and the level of profitability, which are presented in table 7.
Table 7 - Financial results of the enterprise
The main indicator of the financial performance of the enterprise is profit. It characterizes the efficiency of the work of the collective farm and is the source of its vital activity. The proceeds from the sale of products increased by 13.2% over the three years, while the cost of production increased by 4.9%. Profit from the sale of products increased by 38.2 times in 2011 compared to 2009 (9673 thousand rubles). Accordingly, the growth rate of revenue from sales outstrips the cost of production.
Profitability indicators characterize the return in the form of profit from the funds invested in the enterprise, as well as the continuity of its functioning in the long term. Return on sales for 2011 means that for 1 ruble of proceeds from the sale of products, the company received 8.03 rubles of profit, which is 6.49 rubles more than in 2010. and 7.79 rubles more than in 2009.
The increase in profitability of costs by 8.49% indicates an increase in the market activity of the enterprise, a decrease in material costs.
3. Organization of cost accounting for the main production and calculation of the cost of production in the SPK-collective farm "Iskra"
3.1Technological process of milk production
For machine milking of cows on pastures, there are mobile universal modified milking machines UDS-ZB. These installations consist of two sections of four parallel walk-through milking machines. The UDS-ZB kit also includes a milk pipeline, individual milk meters (UZM-1), devices for circulating washing of the milk line, a milk filter and cooler, a vacuum unit ( Vacuum pump UVA-12.000 driven by a UD-25 gasoline engine or if there is a source of electricity from an electric motor). Productivity of the master of machine milking is 25-26 cows per hour.
The most effective use of milking units with a milk pipeline, which, with a milk yield of 4-6 thousand kg of milk from one cow per year, allows one worker to serve up to 40 goals.
The type of milking unit must be selected based on the fact that the duration of milking should not exceed 2 hours.
It is advisable to use milking units with milk with a wire in a configuration for 100 cows in three versions: ADM-8A-1 of the main version, ADM-8A-1 of version 05 and ADM-8A-1 of version 06. Each of these units consists of a glass milk pipeline and a vacuum - wires installed above the barn stalls. The milking machines of the unit are connected to the milk by a wire and a vacuum wire using combined milk-vacuum taps. In the dairy room inside the barn or next to it, a system for primary milk processing and a system for washing the milk ducts of ADM-8A-1 units of all versions were installed.
The execution of the ADM-8A-1 units is selected depending on the working conditions on the dairy farm. The ADM-8A-1 unit, version 05, is supplied without milk dispensers, a washing machine, a milk cooler, a device for lifting the milk pipeline branches and is the simplest of all three modifications of the ADM-8A-1 unit. The ADM-8A-1 unit of the basic version is complete and provides mechanization and automation of all operations when milking cows.
The operation of the milking unit ADM-8A-1 consists of the following stages:
- preparation of the milking unit for milking;
- preparing the udder of cows for milking;
- installation of milking machines on the teats of the udder;
- milking cows;
- measurement of milk produced from each cow (during control milkings);
- transportation of milk to the dairy department;
- measurement of milked milk from a group of up to 50 cows;
- filtration;
- milk cooling;
- supply of milk to the storage tank;
- washing and disinfection of the milking unit.
Units ADM-8A-1 versions 05 and 06 do not perform some of the operations, such as automatic washing, milk cooling through a plate cooler, as this is not provided for by their design. However, ADM-8A-1 units of versions 05 and 06 are much simpler in design and maintenance and are more suitable for farm conditions. If necessary, they can be installed to serve any number of cows on the farm (from 50 to 100) and at the same time mount a milk line and a vacuum line of the required length.
Compared to manual milking, machine milking facilitates the work of operators and increases their productivity. The process of machine milking accounts for about 50% of the total cost of cow maintenance. The technology of machine milking is determined by the physiology of the animal.
Before machine milking, it is obligatory to carry out pre-milking preparation of the udder, which includes washing the udder warm water, rubbing it and massaging it, milking the first streams of milk, turning on the milking machine and connecting it to the animal's udder. Pre-milk preparation of the udder should be carried out within 45 - 60 seconds. The main operation is getting milk from the udder with the help of a milking machine, which should be completed in 4-6 minutes at a milking intensity of 2-3 dm 3 /min. The milking machine should be connected to the udder of animals after the onset of the milk ejection reflex. Machine milking should be carried out without the use of manual milking. Final operations - turning off the milking machine and removing the teat cups from the udder, disinfecting the udder. Overexposure of teat cups on udder quarters should be avoided.
According to the state standard, milk at milk collection points is accepted as 1st or 2nd grade. Primary processing and processing of milk is carried out in strict accordance with the requirements of sanitary and veterinary rules for dairy farms.
Primary milk processing is a set of technological operations aimed at improving the quality of milk without changing its original properties. The primary processing of milk includes the following technological operations: filtration, centrifugal cleaning, cooling, storage and accounting.
Milk is a highly valuable product that contains all the nutrients necessary for the body. nutrients. The safety and quality of milk depend on its temperature: at elevated temperatures, it quickly deteriorates and loses nutrients. The cooling temperature of milk and the time elapsed after the completion of milking are important criteria for its quality. So, freshly milked milk in accordance with GOST “Cow's milk. Harvesting Requirements” should contain no more than 500,000 microbial bodies.
Immune bodies and bactericidal substances present in fresh milk delay the development of bacteria for several hours (the phase of bactericidal action). With a decrease in the temperature of milk, the number of bacteria decreases, and the phase of bactericidal action increases from 2-3 hours (at 36 0 C) to 19-36 hours (at 8 ... 12 ° C), with deeper cooling (0 ... 4 0 C) the period of the phase is extended to several days. Thus, the faster the milk is cooled, the higher the quality of the dairy product will be.
Milk intended for the production of rennet cheeses must meet the requirements of the highest or grade I, but contain no more than 500 thousand/cm 3 somatic cells and, according to the rennet-fermentation test, meet the requirements of at least class 2. The content of spores of mesophilic anaerobic lactate-fermenting bacteria in such milk should be no more than 13 in 1 cm 3 (for cheeses with a high temperature of the second heating and no more than 2 in 1 cm 3).
Not later than 2 hours after milking, the milk is filtered (cleaned) and cooled to a temperature not higher than 6 C 0
Milk should be natural, white or slightly creamy in color, without sediment and flakes. Freezing is not allowed. Milk should not contain inhibitory (antibiotics, detergent-disinfectants, formalin) and neutralizing substances (soda, ammonia).
The content of heavy metals, arsenic, aflatoxin M and residual pesticides in milk should not exceed the maximum allowable level approved by the Ministry of Health of the Russian Federation. The density of milk is not less than 1027 kg/m 3 .
3.2 Analysis of internal documents
The accounting policy of the SPK-collective farm "Iskra" is an internal document that defines a set of methods of conducting accounting- primary observation (documentation, inventory), cost measurement (estimation and calculation), current grouping (accounts and double entry) and final generalization (balance sheet and reporting) of the facts of economic activity.
Changes in accounting policies may take place in the event of: reorganization of the enterprise; changes in legislation and accounting regulation system. Changes must be justified and formalized by organizational and administrative documentation.
Responsibility for the organization of accounting in the SPK - the collective farm "Iskra" and compliance with the law in the performance of business operations lies with the chairman of the board of the cooperative.
Responsibility for the formation of an accounting policy, accounting, timely submission of complete and reliable financial statements lies with the chief accountant.
Accounting in the SPK - the collective farm "Iskra" is carried out by an accounting service headed by a chief accountant. The accounting service consists of three departments: a payroll department, a department for accounting for inventories and production costs, and a financial department. Accounting is carried out by double entry on accounting accounts according to the working chart of accounts (see attachments). Accounting records of property, liabilities and business transactions are kept in rubles. Accounting records of property, liabilities and business transactions may be kept in amounts rounded up to whole rubles. Documentation of property, liabilities and business transactions, reporting is carried out in Russian.
The technology for processing accounting information is established as journal-order, with automatic compilation of accounting registers in order to summarize accounting information in the sections necessary for management, control, analysis and preparation of established financial statements.
Accounting for expenses ordinary species activities are carried out according to cost accounting objects. Within each cost accounting object, analytical accounting positions are opened according to various criteria: departments, farms, divisions, types of crops, animals, types of auxiliary and service industries.
To summarize information on the costs of production of products, works, services, account 20 "Main production" is used.
The debit of account 20 "Main production" reflects direct costs related directly to the production of products, the performance of work, the provision of services, as well as the costs of auxiliary production, indirect costs associated with the management and maintenance of the main production. Direct costs directly related to the output of products are debited to account 20 “Main production” from the credit of accounts for accounting for production inventories, settlements with personnel for wages, depreciation of fixed assets, etc. The costs of auxiliary production are attributed to the debit of account 20 “Main production” from credit of account 23 "Auxiliary production". Indirect costs associated with the management and maintenance of the main production are recorded in the debit of account 20 “Main production” from the credit of account 26 “General business expenses”.
On the credit of account 20 “Main production”, the sums of the actual cost of finished products are taken into account (during the year at planned accounting prices, at the end of the year, calculation differences are written off). These amounts are debited from the accounts of finished products.
The balance of account 20 “Main production” at the end of the month shows work in progress.
The following sub-accounts are opened for account 20 "Main production":
20/1 - "Crop production"
20/2 - "Livestock"
20/3 - "Industrial production"
20/4 - "Processing industries"
20/5 - "Sausage, fish shop"
20/6 - "Bakery, pasta and confectionery shop"
During the year, accounting for production costs is carried out in production reports in the context of accounting objects and types of products.
At the end of the reporting period, all the necessary accounting registers are compiled:
-
production report by account;
analytical registers in the context of divisions and types of production;
other supporting information.
3.3 Documentation of cost accounting for production and calculation of the cost of production (milk)
The basis for entry in accounting registers are primary accounting documents that record the fact of a business transaction. The quality, reliability and efficiency of accounting as a whole depend to a decisive extent on the completeness, timeliness and correctness of the execution of primary documents.
All primary documents must contain the following mandatory details:
- name of the document (form) and company code;
- date of compilation;
- the content of the business transaction;
- business transaction meters (in physical and monetary terms);
- the name of the officials responsible for the business transaction and the correctness of its execution, personal signatures and their transcript.
In the system of documenting business transactions in the livestock industry, documents are used, on the basis of which all subsequent entries are made in system accounting. The following groups of documents can be conditionally distinguished: documents on accounting for labor costs, objects of labor (including the consumption of feed and other material assets), on the use of labor tools, on accounting for output, and on accounting for the growth in live weight of young animals.
The main primary document for accounting for the labor costs of livestock workers is the calculation of the calculation of wages for livestock workers (form No. 135-APK). Calculation of wages to livestock breeders is carried out mainly for the products received (increase in live weight, milk yield, etc.). Therefore, for the calculation of payment, documents are also involved that reflect the output of products: milk yield records, acts for posting animal offspring, animal weighing records, acts for transferring animals from group to group and other documents. On the basis of the output of products recorded in these documents, the wages of livestock breeders are calculated in accordance with the rates applicable in the agricultural organization.
Accounting for hours worked by livestock personnel is carried out daily for each person in the time sheet (form No. 140-APK).
The main type of expenditure of objects of labor in animal husbandry is the consumption of feed. Primary accounting of feed consumption is carried out in the statements of feed consumption (form No. 175-APK). The statement is a combined accumulative document, on the basis of which both the issuance (vacation) of feed is carried out, and it is written off as an expense. In it, separate pages are allocated for each species or group of animals to record the consumption of feed for each of their species in physical quantity, in terms of feed units and in terms of the content of digestible protein, as well as the number of feed days. Based on the summary data in the logbook, a summary feed record sheet or a feed record book can be drawn up to facilitate subsequent entries in the registers. The consumption of other material assets in animal husbandry (biological products, medicines, disinfectants, etc.) is drawn up in the prescribed manner by limit-fence statements (form No. 261-APK), invoices for on-farm purposes (form No. 264-APK) and other expense documents.
The costs of labor in animal husbandry are reflected primarily in depreciation documents. Forms of documents are used: annual calculation of depreciation for fixed assets, calculation of depreciation for received and retired fixed assets, etc.
To account for the output in animal husbandry, a large number of specialized documents are used. This is primarily due to the wide variety of conditions and characteristics of individual types of products in different sectors of animal husbandry. All these documents can be divided into two groups: documents on the posting of livestock products and documents on the posting of live weight gain (weight gain) and offspring.
The register, which summarizes the data of primary documents on the costs and output in animal husbandry, is the production report on animal husbandry (form No. 18a). It is compiled on the basis of data for a month or another accounting period from the relevant primary and summary documents.
The livestock production report consists of three main sections:
I - Livestock production costs
(debit of sub-account 20-2 "Livestock"),
II - Output of livestock products,
Ш - Turnovers on the loan of subaccount 20-2 "Livestock"
In the first section of the production report, all the necessary credentials are recorded for the debit of sub-account 20-2 "Livestock". A separate column is allocated for each accounting object (species and accounting groups of animals indicating the brigade or farm). The first lines are intended to record the necessary technical and economic indicators for the relevant accounting objects: the average livestock for the reporting period, labor costs in man-hours, the number of feed days, feed consumption in centners and in feed units. The subsequent lines of the report are intended to record the amounts for items and cost elements in the debit of the account with their assignment to the corresponding accounts, including account 70 “Settlements with personnel for wages”, account 69 “Calculations for social insurance and security”, sub-account 10- 6 "Feed" - used for the maintenance of animal feed and bedding, sub-account 10-2 "Fertilizers, plant and animal protection products" - for the cost of spent medical and other materials; sub-account 10-3 "Fuel" - for the cost of spent fuel and oil products; sub-account 10-9 “Inventory and household supplies” for the amounts allocated to the relevant objects of accounting for the consumption of inventory and household supplies, etc.
The organization of production accounting in the above way simultaneously provides accounting for the established nomenclature of analytical accounting items and allows you to group costs by corresponding accounts (for entries on the debit of sub-account 20-2 "Livestock" in the order journal No. 10/2).
To fill in the data on the number of feed-days and the consumption of feed and litter, feed consumption logs are used (form No. 35). Data on labor costs and wages are put down on the basis of calculations of payroll for livestock workers (form No. 135-APK), etc. The amounts of accrued depreciation on fixed assets used in animal husbandry and allocated to specific accounting objects are confirmed by a special calculation (form No. РТ-5). A similar calculation is made for the amounts of inventory and household supplies assigned to accounting objects.
The amounts of expenses for material assets in the production report must be confirmed by the relevant data of the reports on the movement of material assets (form No. 265-APK), namely: for feed, for biological products and medical materials, for building materials for repairs, etc.
As separate objects of cost accounting (in the corresponding columns of the production report), they reflect the distributed costs of animal husbandry (expenses for the preparation of feed, etc.). Monthly, the results of these costs are distributed among the livestock accounting objects and reflected in the production report in the relevant articles as a separate line. For example, the cost of preparing feed - a separate line under the item "Feed".
In the second section of the production report "Output of livestock products" reflect the output of the main and by-products of the livestock industry, attributable from the credit of subaccount 20-2 "Livestock" to the debit of the corresponding accounts: 43 "Finished products", 11 "Animals for growing and fattening", etc. .with indication of quantity and amount.
Data on the output of livestock products in the production report are reflected on the basis of the following documents: milk yield - diaries of receipt of agricultural products (form No. 168-APK), live weight gain of animals - animal weighing records (form No. 216-APK), offspring - acts for posting offspring (Form No. 211-APK).
The output indicators indicated in this section of the production report must correspond to the data reflected in the relevant summary forms on the movement of products and animals, namely: in reports on the movement of material assets (form No. 265-APK), reports on the movement of livestock and poultry on farms (form No. 223-APK), books of accounting for the movement of animals and birds (form No. 34), in the statement of the movement of milk (form No. 178-APK).
In the third section of the production report, the turnovers on the credit of account 20, subaccount 2 "Livestock" are systematized according to the corresponding accounts: 43 "Finished products", 10 "Materials", 11 "Animals for growing and fattening". The data in this section serve as the basis for recording turnovers in the journal-order No. 10/2 on the credit of account 20, subaccount 2 "Livestock" in correspondence with the corresponding debited accounts.
In accounting, after appropriate verification of the data included in the production report, entries are made in accumulative accounting registers.
To obtain summary data on cost accounting objects in animal husbandry as a whole for the economy, a summary production report on animal husbandry is maintained, in which data on the costs and output of livestock products as a whole for the economy are summarized. Therefore, the production report is a register of analytical accounting for account 20 "Main production", subaccount 2 "Livestock".
Simultaneously with the entries in the consolidated production report, the total data from the production reports of divisions grouped by corresponding accounts is entered in order journal No. 10/2, and from it credit turnovers are transferred to the General Ledger in the prescribed manner on a monthly basis (or at other times). It is possible to write to the log-order and from the summary production report.
One of the most important tasks of management accounting is the calculation of the cost of production.
The cost of production is the cost of its production and sale expressed in monetary terms.
The cost price is a separate part of the cost, expressed in monetary form and embodying all the costs of production and sale of products.
The correct calculation of the cost of production has importance: the better the accounting is organized, the more perfect the methods of calculation, the easier it is to identify through analysis the reserves to reduce the cost of production.
Cost price p
etc.................
and beef cattle breeding
10. Primary cost accounting in dairy and beef cattle breeding is of great importance for monitoring compliance with the savings regime, analyzing the cost recovery of livestock products and, on this basis, making management decisions on the operational regulation of the production process in this industry.
Therefore, in agricultural organizations, specialists (foremen, farm managers, zoo engineers, veterinarians, accountants, accountants) should pay great attention to the correct execution of documents for accounting for all costs of livestock production.
The different composition of production costs (means of labor, objects of labor, living labor and other resources) and the unequal ways of their production consumption necessitate their different documentation.
11. The main type of expenditure of objects of labor in dairy and beef cattle breeding is the consumption of feed and other material resources. The volume and structure of consumed inventories largely depends on the level of specialization of the organization, its production line, conditions of logistics and sale of products.
For organizations specializing in the production of dairy and beef cattle breeding, such groups of inventories as: feed of own production and purchased, medicines and veterinary drugs, disinfectants and other means of animal protection, production equipment and other materials. Specified material resources for industrial use should be reasonably standardized and properly controlled when they are used directly in the production process by balance and other control methods.
Material costs occupy the largest share in the production costs of dairy and beef cattle breeding. Therefore, the formation of the cost of production in these types of industries should take place in full accordance with specific use materials. This principle should be fundamental in obtaining complete and reliable cost accounting information. Wherein special meaning also has the correctness of the assessment in production costs of the costs of consumption of material and production values.
12. Primary accounting of feed consumption (coarse, juicy, concentrated, green mass) on farms is carried out in the Feed Consumption Records (Form N SP-20). The statement is a combined accumulative document, on the basis of which both the issuance (release) of feed is carried out, and it is written off as an expense.
The internal movement of feed on the farm is documented in specialized departmental forms: Invoice for on-farm purposes (form N 264-APK) and Limit-fence list (form N 269-APK). This group of documents is very important for controlling both the receipt of materials (feed, medicines, etc.) and their movement at all stages of movement within the organization.
Invoice for on-farm purposes (f. N 264-APK) is intended for one-time operations for the release (movement) of inventories within the organization. The limit-intake statement (f. N 269-APK), in contrast to the waybill, is designed to account for multiple vacations and receive material assets from warehouses (storages).
The limit-fence list has an advantage over other documents, since on its basis it is possible to carry out operational control for the norms of feed distribution on the farm.
A summary record of feed consumption on the farm is kept in the Journal of Feed Consumption Accounting (form N 303-APK), which is compiled on the basis of the Feed Consumption Records (form N SP-20).
In it, separate pages are allocated for each species and group of animals to record the consumption of feed by their species in physical mass, in terms of feed units or metabolic energy, and, if necessary, by the content of digestible protein. A log of feed consumption is kept for each farm or complex.
13. The consumption of biological products and medicines is drawn up in the prescribed manner by acts drawn up on the basis of records and registration in the Outpatient Journal. The act is signed by the chief veterinarian and approved by the head of the organization. Some medicines that require special monitoring are written off on prescriptions that are checked against the Outpatient Journal. On a monthly basis, the chief veterinarian of the organization, on the basis of primary documents (acts, prescriptions), draws up a Report on the movement of biological products and medicines in total terms and submits it to the accounting department of the economy according to the workflow schedule.
The consumption of disinfectants and other means is drawn up with limit-fence sheets, waybills and other expenditure documents. Similarly, documenting the release to the production of spare parts is carried out, building materials, fuel and other materials. The actual consumption and write-off for production costs of the specified objects of labor are drawn up by the Acts of the consumption of material assets.
14. Write-off of production equipment, overalls and footwear is drawn up by the Record of Accounting (Return) of Inventory and Household Supplies (f. N 422-APK).
15. Registration of write-offs of works and services of third-party organizations for production units and their inclusion in production costs can be carried out according to the Acceptance Certificate for Works Performed and Services Rendered. The act is drawn up by the commission for each case of performing third-party works and services in accordance with the concluded agreements and accepted accounts of third-party organizations.
16. The main document for accounting for the labor costs of livestock workers is Calculation of the calculation of wages for livestock workers (f. N 413-APK). Calculation of wages to livestock breeders is carried out mainly for the products received (milk, live weight gain, offspring). Therefore, when calculating wages, documents are also involved in which the output of products is recorded: milk yield records, acts for posting animal offspring, animal weighing records, etc.
On the basis of the output of products recorded in these documents, wages to livestock breeders are calculated in accordance with the rates applicable in the organization. Accounting for hours worked by livestock workers is carried out daily for each farm employee in the Timesheet (form N 140-APK).
The data of accrued wages and hours worked from the specified documents at the end of the month are transferred to the payroll and accumulative cost accounting sheet. Such a procedure for transferring data, as well as checking and processing information, is carried out in the accounting department of the organization.
17. The costs of labor in dairy and beef cattle breeding are recorded in the documents for depreciation and deductions to reserves for the repair of fixed assets: Statement of depreciation and deductions to the repair fund for fixed assets (f. N 48-APK), Statement of depreciation and deductions in repair fund (without vehicles) (form N 49-APK), Statement of depreciation for vehicles and deductions to the repair fund (form N 50-APK).
18. The cost of work performed and services rendered by own auxiliary industries (trucks, machine and tractor fleet, water supply, etc.) are included in the costs of production of dairy and beef cattle products on the basis of consolidated cost accounting forms, which include: repair shop (form N 302-APK), accumulative cost accounting sheets (form N 301-APK), a report on the use of electricity (form N 305-APK).
19. Separate expenditures of financial resources are included in the costs of production of dairy and beef cattle products on the basis of prepared accounting statements (form N 88-APK) and accounting calculations. General production and general business expenses are attributed to the costs of these types of production on the basis of the Statements for the distribution of these costs.
20. On the basis of data from primary documents on costs in the divisions of dairy and beef cattle breeding, their heads draw up production reports (personal accounts), which are submitted to the accounting department of the organization. In the accounting department of the organization, primary documents and production reports (personal accounts) serve as the basis for maintaining analytical and synthetic accounting livestock costs.
