Production accounting. Accounting at the enterprise Indicators for determining production

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INTRODUCTION

I. ACCOUNT OF LABOR AND WAGES.

1.1 The tasks of accounting for labor and wages.

1.2 Classification of personnel of enterprises.

1.3 Operational accounting of the number of personnel

1.4 Accounting for hours worked

1.5 Accounting system for the production of teams and workers

II. METHODOLOGY FOR THE SALARY COUNT

2.1 The composition of the payroll and types of remuneration

2.2 Compilation of settlement, payroll, deductions and payment of wages

2.3 Analytical and synthetic accounting of wages

III. PROBLEMS OF DETERMINING THE SIZE OF LABOR

3.1 Measuring wages

3.2 Distortion of indicators

CONCLUSION

LIST OF USED SOURCES

Appendix

INTRODUCTION

Incomes of the population, and primarily the wages of workers, determine the purchasing power of the population, are the most important socio-economic indicator of the level of development of the country's economy and the main factor of reproduction, which determines more than half of the total demand. Moreover, if we consider the socio-economic development of the country over an infinitely long period of time, then in reality the entire aggregate demand will be determined by what the population consumes and will consume in the future in accordance with its effective demand.

Despite the obvious importance of the main component of the income of the population - wages, its level in Belarus is regulated insufficiently consistently and purposefully. As a result, it does not fulfill all of its objectively necessary functions. Its stimulating and motivational functions are still not realized, which is primarily due to the low level of wages. At present, the minimum wage does not fulfill the function of the minimum guaranteed level of wages (the ratio of the minimum wage to the subsistence minimum budget at the end of 2000 was only 9.5%). The share of wages in the incomes of the population is also low The ratio of wages and incomes of the population is interpreted by different economists ambiguously. According to some, the low share of wages in income, as a result of high entrepreneurial income, reflects the high development of entrepreneurship. However, since the actual level of entrepreneurship development in Belarus is low, and the share of wages in income is lower than in such developed market countries as the USA, Japan, Germany, etc., we can say that wages themselves are underestimated. (in 2000 it dropped to 51.7%), the share of wages in the cost of production is also insufficient (less than 20% on average).

It is impossible to solve the problem of wage increases by manipulating only the tariff coefficients or the coefficients of elasticity of wage growth in relation to the inflation rate. Wages are not only a micro, but also a macroeconomic category. To change it, a system of interrelated measures is required not only directly in the field of wages, but also in the tax and budgetary sphere, pricing, currency and monetary policy, the field of property relations and entrepreneurship, as well as other areas of the economy.

According to national statistics, in 2000 the average wage in terms of its purchasing power increased by 11.8% and at the end of the year, in terms of the official exchange rate of the ruble, was about 74 US dollars.

The task set by the President of Belarus to increase the average wage raises the following questions: is it advisable to increase its dollar equivalent, how to do it, and what value of the dollar wage can objectively be achieved in the short term?

Judging by the main trend of recent years, the average nominal wage grew faster than the consumer price index, which led to the growth of real wages (in 1996, the increase was 5.1%, in 1997 - 14.3, 1998 - 18, 0 1999 - 7.7, 2000 - 11.8%). The dynamics of the average annual wage, expressed in US dollars at the official exchange rate of the ruble, was not so unidirectional: 1996 - 89 dollars, 1997 - 91., 1998 - 106, 1999 - 71, 2000 - 87 dollars Even more ambiguous was the dynamics of the average wage when converted into US dollars at the market rate (1996 - 73 dollars, 1997 - 66, 1998 - 30, 1999 - 47, 2000 g. - $ 59). At the same time, it is the last of the time series that reflects the actual convertibility of wages, since during the period of the existence of a plurality of exchange rates, the population did not have the opportunity to convert their income into foreign currency at the official exchange rate.

According to the data presented, with the growth of real average wages over the past 5 years by almost 70%, the average wage, expressed in US dollars, even slightly decreased (both in terms of official and market rates). At the same time, the need for an increase in wages, expressed through the actual exchange rate in a freely convertible currency, seems obvious. This position is due to the fact that every resident of Belarus, as a free person, should be able to travel abroad with his earned money, save in foreign currency, and buy imported goods. Naturally, the growth of real wages at the same time retains its decisive significance for the standard of living of the population, in the structure of consumption of which more than 3/4 are domestic goods. Based on this, it is unacceptable to set the goal of increasing the incomes of the population converted into dollars at a time when real incomes are declining. Ideally, one should strive for the simultaneous growth of both real and dollarized income. In reality, the growth of the first indicator is observed, but the same cannot be said about the second - it does not have a clearly defined stable growth dynamics.

Comparison of wage levels in countries with economies in transition in terms of US dollars leads to the conclusion of significant discrepancies in this indicator (Table 1). In particular, the average salary in Belarus is 13.4 times less than in Slovenia, more than 5 times less than in Poland and the Czech Republic, and is approximately equal to the salary in Russia. Meanwhile, the differentiation of wages across countries is due to objective factors and conditions of reproduction.

The basis of wages in any country is production. Its general indicator is the gross domestic product (GDP). As a rule, comparison of this indicator is carried out on the basis of converting GDP into US dollars at the current (official) exchange rate and purchasing power parity (PPP). There are other methods for converting GDP into US dollars (for example, the World Bank Atlas method). While many subjective (including speculative) factors are taken into account when assessing GDP based on the current exchange rate, the PPP-based assessment is more objective, based on the ratio of the cost of the same sets of goods taken in the compared countries in accordance with domestic prices in national currencies. PPP estimates are carried out as part of an international comparison program and are used to officially assess the differentiation of countries in terms of economic development.

According to data for 1999, the estimated GDP per capita in US dollars at PPP in Belarus is 2.2 times less than in Slovenia, Poland - 1.3, the Czech Republic - 1.9, Hungary and Slovakia

1.5 times, and not very significantly different from GDP in other countries (with the exception of Ukraine, whose GDP per capita is more than 2 times less than in Belarus). Thus, it is obvious that the differences between the countries under consideration in terms of GDP per capita are significant, but they are less significant than in terms of wages.

An analysis of these indicators suggests that the main factor in the differentiation of countries in terms of wages is not in the sphere of production, distribution and redistribution of GDP, but in the level of deviation of the current exchange rate from PPP. Thus, in countries with a high level of average wages (Table 1), the current exchange rate is closer to PPP, while the closest approximation is in the country with the highest GDP per capita

Slovenia. Belarus in the considered group of countries has the largest PPP deviation from the current exchange rate. If Belarus were to achieve a 40% PPP-to-current exchange rate ratio (close to the Central European average), then national wages could be $187 without any change in GDP and macro proportions.

However, as the economic reality shows, it is very difficult to achieve convergence between PPP and the current exchange rate. Attempts to do this by administrative means in Belarus failed. (Table 1.)

Some summary socio-economic indicators of countries with economies in transition for 1999

Table 1

	Average salary in US dollars at the current exchange rate	Estimated GDP per capita in US dollars at current exchange rates	Estimated GDP per capita in PPP USD	Ratio of PPP and current exchange rate, %	Net imports of goods and services per capita in USD	Share of consumption of households and NPOs in GDP, %	Share of consumption of public institutions in GDP, %	Share of gross capital formation in GDP, %
Slovenia							11, 6 (1998)





Slovakia


Belarus

							21, 6 (1998)

Industry is one of the leading sectors of the national economy, the level and development of which determine the development of productive forces in all branches of the national economy, the scale of rearmament and the efficiency of production.

Mechanical engineering plays an important role in economic development. It is necessary to increase the growth rates of engineering products; the quality of machines and mechanisms, the creation of the latest types. Further development of mechanical engineering will make it possible to automate labor and its productivity.

The machine-building industry is well developed in our country. On the territory of the Republic of Belarus there are giants - factories such as: Minsk Automobile Plant (MAZ), Minsk Tractor Blockage (MTZ), Minsk Wheel Tractor Plant (MZKT), Bobruisk Tire Plant (BShK) and others.

The improvement of the economic mechanism in order to increase the efficiency of social production calls for a fuller use of such instruments as cost accounting, profit, profitability, credit and finance. In this regard, ensuring a reduction in the cost of production, increasing labor productivity, mobilizing intra-economic reserves and strict observance of economic, financial and labor discipline are of particular importance. In solving these problems, an important role is given to accounting workers, who are called upon to ensure control over the economic activities of the enterprise.

An increase in production is directly related to an increase in labor productivity. Proper organization of labor remuneration and the use of material incentives are of great importance in ensuring high rates of growth in labor productivity.

The improvement of the economic mechanism presupposes a further improvement in the organization of labor and wages; their normalization and accounting for

more effective organization and remuneration of labor, expansion of brigade and collective forms of labor organization.

Accounting for labor and wages is the most time-consuming area of accounting work. The organization of accounting for labor and wages depends on the type of production, the characteristics of its technology, the forms and systems of remuneration used, the methods of documentation, the level of centralization of accounting work, the types of technical means used, the degree of their use, forms of accounting, information carriers and other factors.

One of the main links in the management of the economy of enterprises is accounting. In the system of economic accounting, the leading role belongs to accounting.

The chief accountant and the apparatus of the accounting department exercises control over the validity and legality of business transactions, as well as compliance with payment and financial discipline, control over the measure of labor and its payment, i.e. exact determination of the size of the labor participation of each employee in the final results and the establishment in monetary form of payments due for work.

I. RECORDING OF LABOR AND WAGES

1.1 Tasks of accounting for labor and wages

Remuneration of employees is made in the form of wages and is set by each enterprise independently, based on financial capabilities and characteristics of the production process. However, the basic principles of organizing wages, including the calculation of average wages, are common to enterprises of all forms of ownership and are stipulated in the Labor Code of the Republic of Belarus (Labor Code of the Republic of Belarus).

I believe that the Labor Code of the Republic of Belarus should know not only the accountant who deals with payroll; but also the workers themselves who receive it. In order to be well versed in their rights and obligations when concluding or terminating employment contracts with an employer.

Wages are part of the national income; they represent the share of workers in the social product, expressed in money terms, which compensates for the costs of the necessary labor and goes into personal consumption. The wage fund is the total amount of money distributed among the employees of the enterprise in accordance with the quantity and quality of labor expended by them.

In a self-financing payroll; envisaged in the plan, should stimulate labor collectives to ensure continuous growth of labor productivity, promote the development of employees' initiative.

Enterprises are granted broad rights in the field of labor and wages. Enterprises have the right to determine the total number of employees, to approve the states; determine the forms and systems of remuneration; introduce additional payments for combining professions (positions) within the savings of the wage fund, formed at the expense of laid-off workers,

determine specific areas for the use of the material incentive fund, develop and approve the procedure for bonuses, etc.

The organization of wages at the enterprise is determined by the applicable forms of remuneration, the state of labor rationing and the established tariff system. The use of these three interrelated elements allows you to determine the procedure for calculating wages, take into account the amount of labor expended and evaluate labor qualitatively.

The wage fund is not the only source of remuneration for work. Enterprises create economic incentive funds, from which employees are rewarded for high performance. In addition, workers and employees use the funds of social insurance funds formed from the mandatory contributions of enterprises. These deductions are made in a fixed percentage of the total earnings of employees, including payments from the material incentive fund. In the event of temporary disability and upon retirement, workers and employees receive material support at the expense of the social insurance fund.

The need to increase labor productivity poses the task of creating reliable information on the implementation of labor plans, the dynamics of labor productivity, the actual accrued wage fund, and observing the relationship between the growth rates of labor productivity and wages.

The tasks of accounting for labor and wages are monitoring compliance with the planned number of personnel, labor discipline and full use of working time; control over the fulfillment of tasks for the growth of labor productivity and the identification of reserves for its further growth; calculation of the output of each employee and the implementation of correct and timely payroll calculations; control over the correct application of tariff rates, official salaries, current regulations on remuneration and the procedure for bonuses; control over the rational use of the wage fund by the enterprise in order to prevent its overspending.

In addition to performing the above tasks, the accounting department is entrusted with monitoring compliance with the established procedure for withholding taxes, amounts on writ of execution of judicial authorities, and others. These amounts must be transferred to the budget, relevant organizations and individuals in a timely manner.

Taking into account wages, the calculations for social insurance contributions are directly related. Accounting employees must correctly calculate the amount of insurance premiums, calculate temporary disability benefits and pensions.

The fulfillment of the listed tasks is ensured at enterprises by properly organized accounting of the number of personnel, the use of working time, production output and wages, and strict observance of labor legislation.

1.2 Classification of personnel of enterprises

Indicators of the number (personnel) of personnel and the cost of working time are closely related to wages. These indicators are objects of operational and statistical accounting.

Depending on participation in the production process, all employees of the enterprise are divided into industrial production (main activity) and non-production personnel (non-main activity),

Industrial and production personnel include employees:

Main and auxiliary shops;

Ancillary industries;

Factory laboratories and departments;

Treatment facilities;

Communication nodes;

Information and Computing Centers;

All types of protection;

plant management

The personnel of non-core activities of industrial enterprises include:

Employees engaged in the maintenance of housing and communal services;

Workers of ancillary agricultural enterprises;

Transport workers:

Trade workers:

health care workers;

employees of cultural and community and preschool institutions.

According to the economic functions performed by the personnel of enterprises, they are divided into categories:

Workers (main and auxiliary industries);

Employees.

From the group of employees, managers, specialists and other employees related to employees are singled out. Their distribution by groups and categories is reflected in the All-Union Classifier of Occupations of Workers, Positions of Employees and Wage Categories (OKPDTR).

According to this classifier, workers include persons engaged in the manufacture of products, maintenance of equipment, transportation of materials, repairs directly involved in the creation of material values, the provision of material services, etc.

Managers include employees holding the positions of managers of the enterprise and their structural subdivisions (departments, workshops). For example, general directors, their deputies, chief specialists (chief engineer, chief economist, chief accountant and others).

The group of specialists consists of engineers, technologists, accountants, economists, legal advisers, i.e. personnel engaged in engineering, economic and other work.

Other employees related to employees carry out the preparation and execution of documentation, accounting and control, economic services - these are cashiers, controllers, timekeepers, accountants, clerks.

Depending on the profession, qualifications and positions held in the composition of industrial and production personnel, in accordance with a single list of professions and positions, there are: turners, locksmiths, millers, fitters, mechanical engineers, designers, accountants, economists and others. The grouping of personnel on the basis of qualifications is determined in relation to workers by the category assigned to them, and in relation to all other employees - by the level of education, experience and length of service. The division of workers according to qualifications is necessary for the implementation of wages not only depending on quantity, but also on quality.

1.3 Operational accounting of the number of personnel

Operational accounting of personnel is entrusted to the personnel department, which draws up the admission, transfers and dismissals of employees on the basis of: an application from a hired person, orders (instructions) for admission and dismissal, notes on granting leave, etc.

For the first time, a work book is issued to a person who enters the enterprise, which is stored in the personnel department until his dismissal. A personal card is opened for each employee (see Appendix 1), in which personal and other data on his labor activity at the enterprise are recorded - study, rank promotion, transfers, etc. In addition, a personnel number is assigned, according to which it is listed in the time sheet and in all payroll documents. This operational accounting information serves as the basis for reporting on the number and composition of employees.

1.4 Accounting for hours worked

Each industrial enterprise has a certain labor regime. Control over its observance is carried out with the help of time records. It involves monitoring the arrival and departure from work, finding out the reasons for being late and absenteeism, obtaining data on the hours actually worked, timely reporting on the presence and movement of employees, the use of working time and the preparation of labor discipline.

Timesheet accounting can be carried out in one of the following ways; by means of metal tokens and a time board with designated numbers of employees, passes, special time cards and control hours, access control devices. To control the arrival and departure of workers at some enterprises, mechanization and automatic data recording tools are used (for example, electronic computers, control hours), at others, records are kept at workplaces by foremen, shift foremen, heads of workshops and departments filling out the time sheet use of working time.

The sheet of accounting for the use of working time and payroll is a nominal list of the brigade, shift, workshop (department). The procedure for its maintenance is established by the Basic Provisions for the Accounting of Labor and Wages at Industrial Enterprises (Associations).

According to the Ministry of Labor, at present the Ministry of Finance provides for the development of forms of primary documents on labor, which include the above-mentioned report card. But so far, the form T-12, T ~ 13a “Table of accounting for the use of working time and payroll” is still valid on the territory of Belarus (Law of the Republic of Belarus dated 28/05.99 No. 261-3 “On the application of USSR legislation on the territory of the Republic of Belarus”) (see Appendix 2). It indicates the employee's personnel number, last name, first name and patronymic, the number of hours worked, including night hours, days off, absence from work (due to illness, in connection with a business trip, vacation, performance of state and public duties). Accounting for attendance and the use of a worker is carried out by the method of continuous registration or by deviations, i.e. marking only no-shows, lateness, overtime, absenteeism, etc. In this case, digital and alphabetic marks are made:

Turnout hours are marked with numbers, i.e. put the actual time worked, for example: the employee worked a full eight-hour working day - number 8, the employee works part-time part-time - number 4, etc.;

Absences in letters, for example: “B” (illness), “K” (business trips, “V” weekends and holidays), “O” (labor and additional holidays), etc.

If the enterprise applies advance payment of employees for wages, then the time sheet is filled out twice: for the first half of the month for the advance payment and for the entire month. At the end of the month, the time sheet is closed and given to the accounting department for payroll.

1.5 The system of accounting for the production of brigades and workers

The organization of accounting for production is necessary with a piecework form of remuneration, i.e. in conditions where it is possible to measure and calculate the volume of work performed by each worker in physical terms, set planned, normalized tasks per unit of time for the work performed.

The production accounting documentation should provide accounting workers with information:

On the quantity and quality of manufactured products and work performed;

On the compliance of the volume of manufactured products and services performed with the amount of material assets spent;

On the level of fulfillment of production standards and wages.

The organization of production accounting depends on the forms and systems of remuneration used at the enterprise.

Machine-building enterprises use time-based and piecework forms of remuneration with their varieties.

The piecework form involves remuneration in accordance with the quantity and quality of manufactured products at piecework rates established taking into account the necessary qualifications. The piece rate is calculated by dividing the wage rate of a piece worker by the rate of output.

The piecework form of wages is predominant in mechanical engineering, since this form of material interest of workers in raising labor productivity.

The main types of piecework wages are the following systems:

piece-premium;

chord;

piece-progressive,

The direct piecework system assumes payment of labor in proportion to the amount of output produced. Under the direct piecework system, all production, regardless of the degree of its implementation, is valued at the same price per unit of output.

Under the piece-bonus wage system, workers, in addition to wages at piece rates, are paid bonuses for various qualitative or quantitative indicators of work, for meeting and exceeding production standards, saving raw materials and materials, improving product quality and other indicators.

With the chord system, a complex of various works is evaluated with an indication of the deadline for their implementation.

With a piece-progressive wage system, payment for products produced within the established norms is made at direct (unchanged) rates, and products in excess of the norm are paid at higher rates, but not more than double the piece rate.

Piece rate is calculated according to the formula:

g Sd ~~ 1 st / o vyr 5 (D.1)

where R sd - Piece rate;

T st - daily (hourly) tariff rate for the category of work performed in rubles;

H vyr - the rate of production per shift (per hour); unit of measurement - pieces, meters, tons and other natural units.

Consider an example: The production rate for drilling holes on a drilling machine for an 8-hour shift is 58 parts. The work belongs to the third tariff category with an hourly tariff rate of 200 rubles. A total of 65 parts were processed. Determine the piece-rate for one machined part:

200 x 8 / 58-28 rubles.

Partial earnings will be:

28x65 = 1820 rub.

The calculation of piecework wages for certain categories of workers may have some features. So, according to Article 287 of the Labor Code of the Republic of Belarus, the employer has the right to reduce the work rate for the disabled, depending on the state of health. Reduced production rates may also be applied to workers hired after graduating from general education, vocational and secondary specialized educational institutions. In the event of a decrease in the production rate, the piecework rate (piecework earnings) is recalculated. Using the inversely proportional relationship between the production rate and the piece rate, we determine the coefficient of increase in piecework earnings by the formula:

Kuv \u003d 1 + C / (100-C), (1.2)

where K uv is the coefficient of increase in piecework earnings;

C - the percentage of reduction in the production rate, established for young workers, the disabled, etc.

Consider an example. For a young worker for 1 month of work, the output rate is reduced by 40%. The coefficient of increase in piecework earnings will be equal to:

I +40/(100-40) =1.667

Piecework earnings at the current rates at the enterprise amounted to 23,500 rubles, then piecework wages are paid in the amount of:

23500x1,667-39175 rub.

With the rationalization of production, the improvement of labor, it is possible to increase the established production standards. Then the piece rate reduction coefficient is determined by the formula:

KSN=1~P/(100 + P) , (1.3)

where K SN - coefficient of reduction of the piece rate;

P - the percentage increase in the rate of output during the revision of labor standards.

Consider an example: The increase in the production rate for a technological operation is set at 20%. The rate reduction factor will be equal to:

1-20/(100+ 20) = 0,833

The current piece rate for the performance of a technological operation at the enterprise is 23 rubles. The new piece rate will be:

23x0.833 \u003d 19 rubles.

The time-based form of remuneration is a remuneration for a certain amount of time worked in accordance with the employee's tariff rate. Time worked is the number of days and hours worked.

There are two types of time wages:

Simple time-based;

Time premium.

Simple time wages are directly dependent on the amount of time worked; hourly rates or salaries. Time wages consist of payment according to the tariff and additional payments for working conditions and professional skills.

With time-bonus payment, in addition to the tariff rate due for hours worked, the employee is paid a bonus for saving materials, fuel, energy, for reducing downtime, etc. The amount of such bonus payments is set as a percentage of the actual wages of employees or in a certain amount. The bonus indicators, the list of professions and the amount of bonuses are determined by the labor collective.

With a time-based form of remuneration, for calculating the wages due to workers and employees, it is sufficient to have timesheet indicators on hours worked, monthly salary, calendar number of working days in the billing period, the degree of implementation of the plan and the established amount of bonuses.

Consider the features of the organization of accounting and documenting the development of workers in the conditions of single, serial and mass production.

The main forms of primary documentation for accounting for the output of pieceworkers include:

reports;

Route sheets;

Work acceptance certificates;

Cutting cards.

The primary documents should contain the following details that ensure the accrual and grouping of wages in the context of cost items, as well as the calculation of the fulfillment of production standards:

Surname, initials, personnel number and rank of the worker;

Place of work (workshop, department, site);

Completion dates;

Cost accounting object code (product order, expense item);

Name and category of work;

The number of manufactured products and defects;

Norm of time and price per unit of production or work;

The amount of wages and the number of hours at the rate spent on work.

A common type of primary document for accounting for production in single small-scale productions and for one-time work in all productions is a piece work order (Table 1.1).

It is basically issued for each task that is performed by a worker or a team. However, since the use of one-time orders leads to an increase in the number of primary documents, it is recommended to use multi-line cumulative orders that are opened for a week, half a month, a month, or for the entire scope of work. A significant part of the details of the order is filled in by the planning and dispatching bureau of the workshop on the basis of technological maps in accordance with the production program of the workshop.

A significant drawback of the system of orders is that they, reflecting the performance of individual tasks, do not give a complete picture of the course of the production process as a whole, i.e. are not adapted to control the observance of technological discipline. Therefore, they may contain distortions of real output.

In serial production, where the duration of manufacturing parts (products) does not exceed one shift, production reports are used as primary documents (Table 1.2).

They, as a rule, reflect the amount of labor of all members of the complex team. In the reports for the month, all output is accumulated, and earnings are determined here.

At industrial enterprises, where a product, part, or assembly goes through several technologically interconnected processes until it is ready, pieceworkers are paid for the final operation. The document accompanying the processing of batches of products is the route sheet (Table 1.3), in which they are recorded; the number of products launched into processing, marriage, the yield of good products accepted by the QCD. Only high-quality products are accepted for payment.

Accounting for the output of workers for the final operation is used in the areas of machine-building enterprises of large-scale and mass production with highly mechanized and automated technological processes. This type of accounting is also used in in-line production, the characteristic features of which are the continuity of the technological process, the consistent arrangement of equipment and the organization of jobs, and the assignment of workers to certain operations. Under these conditions, a team of workers is assigned a single production task with collective responsibility for the results of labor, which ensures the safety of details and eliminates the need to document and take into account the operational output of each worker. With a collective form of remuneration, the output is determined by the results of the acceptance of the quality control department of products at the final operation.

An important point in the practice of applying collective forms of remuneration is the distribution of total earnings between members of the brigade.

Consider the distribution of wages among the members of the brigade.

First of all, the basic coefficient of labor participation of KTU is calculated for each operation. The procedure for calculating the KTU is as follows:

1) determine the shift task for each operation, the performance of which provides the worker with an average daily wage;

2) on the basis of data on the actual performance of the shift task, they maintain a “Screen for recording the personal contribution of the team worker to the collective result of labor”; in the "Screen" the coefficients for the completion of a shift task by each member of the brigade are put down daily;

3) at the end of the month on the "Ekran" determine the KTU for each worker of the brigade;

4) determine the average KTU for a month for each employee of a team of 22 people: KTU \u003d KTU of the brigade / 22;

5) fill out the passport of the brigade to process data on the wages of its members; the passport indicates the payment system, the number of hours worked by each member of the brigade, the total KTU of the brigade for the month and the average monthly KTU of each member of the brigade;

6) determine the salary of each member of the brigade by multiplying the calculated cost of a KTU unit per month and the KTU of a brigade employee (Table 1.4).

The organization of production accounting according to the final results of work is an effective method. Its application provides effective accounting for deviations from established production standards, which is especially necessary with the standard method of accounting for production costs; allows you to organize the acceptance of parts only at the final operation, and not at all operations of the technological process, to identify and prevent additions to production by comparing the team production with the sum of individual production rates; enhances the educational role of the team due to the organization of self-control within the team and at the same time ensures individual interest.

II. METHODOLOGY OF PAYROLL ACCOUNTING

2.1 The composition of the wage fund and types of remuneration

accounting labor wages

The wage fund is the amount of money accrued by the enterprise to workers and employees for the work performed. The payroll includes amounts accrued to employees working at the enterprise, both those who and those who are not on the payroll (staff) of the enterprise.

The payroll includes wages before taxes and all other deductions. The payroll includes payment at basic piece rates, time wages, surcharges for changing working conditions, for working at night and overtime, payment for downtime, defective products, preferential hours for teenagers, labor holidays, etc.

The payroll does not include accrued bonuses, remuneration and lump sum benefits from the material incentive fund. The amounts of accrued pensions and temporary disability benefits and other payments from social insurance funds are also not included in the payroll fund. When planning and accounting, wages are divided into basic and additional.

Basic wages are paid to workers for hours worked. It includes all types of payments at tariff rates, piece rates (salaries), additional payments for piece-work and time-based bonus systems of remuneration. In addition, it includes surcharges for overtime work at night, payment for downtime, defective products.

Additional wages include wages and payments for hours not worked, provided for by applicable law. This includes payment for labor and additional holidays, preferential hours for teenagers, remuneration for long service, etc.

Overtime work can be done only with the permission of the trade union committee. Work for overtime hours of work is paid at established rates, rates and is drawn up with the relevant documents. For each first and second hour of work with piecework wages, the worker receives an additional payment in the amount of 50% of the hourly wage rate of a time worker of the corresponding category. For each subsequent hour, an additional payment is made in the amount of 100% of the hourly tariff rate

In the case of time wages, overtime is paid for every first hour at a rate of one and a half, and for every second and subsequent hours - at a double rate.

Work at night is made out by the corresponding primary documents. The time from 22:00 to 06:00 is considered night time and is reflected in the time sheets. Hours of work at night are paid according to tariff rates and piece rates. Additional payment for work at night is made in the amount of 20% of the tariff rate of a worker - a time worker or a pieceworker of the corresponding category.

At continuously operating enterprises or workshops, the suspension of which is impossible for production and technical reasons, work is allowed on holidays. Payment for work on holidays is made at an increased rate:

To piece workers for actually manufactured products - at double piece rates;

Employees with hourly and daily wage rates - double;

Employees with a monthly salary - in the amount of double hourly or

daily wage in addition to salary.

All documentation related to the registration of basic wages and additional payments is summarized in the accounting department.

2.2 Preparation of settlement, payroll, deductions and payment of wages

Accrued wages, temporary disability benefits are reflected in payroll statements, personal accounts of employees, pay slips, etc.

In the payroll for each worker, one line is allocated, in which all accruals due to him, deductions from wages and the amount to be paid are recorded.

The payroll also contains all deductions from the salary, which, net of taxes, should not exceed 50% of the accrued amount.

Income tax is levied monthly on earnings for the previous month and withheld from wages for the first half of the month in accordance with the Law of the Republic of Belarus "On Income Tax on Individuals". From January 1, 1999, income tax is calculated from the total amount calculated on an accrual basis from the beginning of this period. The amount of tax subject to withholding is determined as the difference between the amount of tax calculated on income, the amount of which is calculated on an accrual basis from the beginning of the year, and the total amount of tax already withheld from previously received income. The amount of taxable wages is reduced by the amount of one minimum wage for each employee in accordance with paragraph 25 of article 3 of the Law of the Republic of Belarus "On personal income tax" dated February 29, 1996 No. 132-ХШ. If the employee provides a supporting document confirming the presence of a child under the age of 18, then the amount of the taxable salary is additionally reduced by the amount of 2 minimum wages. Since income tax is now calculated on an accrual basis for the year, the employee, upon dismissal and entering a new job, must provide a certificate issued by the previous employer (see Appendix 3)

Deductions on writ of execution are made in accordance with the "Instruction on the procedure for withholding alimony on writ of execution". The amounts of alimony withheld must be paid to the recipient or transferred by mail at the expense of the prospector within three days from the date set for the payment of wages.

Upon written application of workers and employees, the following deductions can be made from their wages: transfer of wages to a savings bank, transfers of insurance premiums, repayment of a loan for the construction of houses, etc.

The generalized data of personal cards on wages are entered into the payrolls (Table 2.1), compiled for each workshop (department) and each category of workers. The payroll, compiled by the accounting department, shows the amounts of the main and additional wages (columns 4 - 10). The payroll also reflects all types of deductions made by the accounting department from wages, and their total amount (column 18). For the total amount of accrued wages, we make deductions and transfers to the budget and the social protection fund (FSZN) at rates approved by law. Knowing the total amount of wages accrued to the employee (column 11) and excluding the amount of deduction from it (column 18), determine the amount due to be handed over (column 19). The last indicator of the payroll is the basis for compiling the payroll for the issuance of wages. Use payrolls of the standard form T-53 (see Appendix 4). The pay slips must indicate the last name, first name, patronymic, personnel number of the employee, amounts to be paid.

Wages are paid once or twice a month in the form of a preliminarily accrued advance payment for the first half of the month or without an advance payment, when instead of an advance payment, an amount is charged for the actual volume of production. The employee receives the salary at the cash desk of the enterprise or at the savings bank at the place of residence upon presentation of an identity document or power of attorney.

Wages not received within 3 working days are considered to be deposited, i.e. left for storage. An employee can receive it at the cash desk of the enterprise on an expense order on the day set by the administration for the issuance of one-time amounts.

2.3 Analytical and synthetic accounting of wages

Analytical accounting of wages and related calculations is carried out for each employee of the enterprise. The organization of analytical accounting should ensure the subsequent grouping of indicators according to the composition of employees, types of payments and deductions, product names and cost items. Analytical accounting data is used to calculate average wages when calculating vacation pay, temporary disability benefits and pensions.

Synthetic accounting of payroll is carried out on a passive synthetic account 70 Payroll. The account is intended to summarize information on settlements with personnel, both included and not included in the payroll of the enterprise. The credit of this account reflects accruals of all types of wages, bonuses, amounts for vacation, temporary disability benefits, pensions. In the debit of account 70, all amounts of the issued wages, bonuses, allowances and other cash payments from the cash desk of the enterprise, deductions from wages are recorded. Since the salary is intended for different categories of workers, it is fixed in different ways on the accounts of accounting. The amounts of the accrued basic and additional wages are attributed to the accounts of production costs and the following entry is made:

Dr. sch.20 Main production (salary of the main workers of the main production)

Dr. c. 23 Auxiliary productions (wages of the staff of the main workers of auxiliary productions)

Dr. c. 25 Overhead costs (salaries of specialists, employees of workshops, ancillary workers, etc.)

Dr. c. 26 General business expenses (salaries of management personnel, employees of the plant management, general plant workers, etc.)

Dr. c. 29 Service: industries and farms (salaries of all categories of workers employed in them)

Kt sc 70 Calculations for payment of labor (the total amount of wages accrued for the enterprise).

Payments to workers and employees made on account of the profits remaining at the disposal of enterprises include:

Dr. c. 87 Retained earnings, sub-account Material Incentive Fund

The accrual of the actual amount of wages for workers going on vacation is reflected in the following entry:

D-t ch; 89 Reserve for future expenses and payments

Set of c. 70 Payroll calculations

The accrual of the planned amount of the reserve for vacation pay for workers employed in different production divisions of the enterprise is reflected in the accounts of synthetic accounting with the following entry:

Dr. c. 20, 23, 25, 26, 29 Production cost accounts

Reserve for future expenses and payments

Account 89, as a rule, has a credit balance characterizing the balance of the unused reserve for vacations not yet granted.

The reserve wage fund is created to ensure the payment of wages due to employees, as well as guarantee and compensation payments provided for by law, collective and labor agreements in the event of economic insolvency (bankruptcy) of the employer, liquidation of the organization and in other cases provided for by law. The reserve fund is established in the amount of up to 25 percent of the annual wage fund.

The average salary, to determine the amount of labor leave, the amount of monetary compensation for unused labor leave is calculated based on the wages accrued for 12 calendar months (from the 1st to the 1st day) preceding the month of the start of the vacation, regardless of which working year is provided labor leave.

Average earnings are determined by multiplying the average daily earnings by the number of calendar days of vacation. In this case, the average daily earnings are determined by dividing wages by staff; accrued to the employee for the months taken to calculate the average earnings retained during the vacation and for the payment of monetary compensation for unused labor leave, for the number of these months and for the average monthly number of calendar days, calculated on average for five years and taken for calculation equal to 29, 7.

For employees of the state apparatus, minors, disabled people and some other categories of workers in accordance with the law, the average salary for calculating labor leave is calculated by the formula:

SZ \u003d ----------- x BWW, (2.1.)

where SZ is the average earnings saved for vacation days;

OZ - the total amount of earnings for the 12 calendar months preceding the month the employee went on vacation (from the 1st to the 1st day);

KD - the number of calendar days in a 12-month calendar period taken to calculate wages;

NVD - the number of holidays provided for by Article 65 of the Code of Labor Laws of the Republic of Belarus, which do not coincide with days off in the 12-month calendar period taken for calculation;

KDO - the number of calendar days of vacation provided to the employee in accordance with the law.

Consider an example. The employee is granted leave from August 18, 2000. The total amount of earnings for 12 calendar months from August 1, 1999 to July 31, 2000 tons (OZ) is 3500 rubles.

The number of calendar days in the 12-month calendar period taken to calculate vacation pay (CA) is 365 days.

The number of holidays that do not coincide with days off in the 12-month calendar period taken for calculation (PNV) is 10. The number of calendar days of vacation provided to the employee in accordance with the law (KDOU is 30 days.

The average earnings saved for vacation days (SZ) will be 300 rubles. (3500/(365-10)x30).

If in the period taken into account for determining the average earnings or in the period for which payments are made, an increase in tariff rates and salaries occurred in the organization, then the calculation of the average salary is carried out in the prescribed manner for the previous period using adjustment coefficients calculated in proportion to the growth of the tariff rate (salary) established for the employee in the month for which such payments are made, for the relevant professional and qualification group.

The accrual of benefits on the basis of disability certificates, pensions for working old-age pensioners and working disabled people on the basis of notices from social security authorities on the appointment of pensions and other payments from social insurance funds is reflected in the entry:

Dr. c. 69 Calculations for social insurance and security Kt sc. 70 Payroll calculations

Enterprises make mandatory contributions and payments accrued to the wage fund:

1) for state social insurance in the amount of 35% - an entry is made in the accounting department

Dr. c. 20, 23, 25, 26, 29 Production cost accounts Dr. 89 Reserve for future expenses and payments Kt sc. 69 Insurance settlements

And the transfer to the fund is recorded by the entry: Dr. 69 Settlements for insurance Kt c. 51 Settlement account

2) to the State Employment Promotion Fund in the amount of 1%

3) emergency tax for the liquidation of the consequences of the accident at the Chernobyl nuclear power plant 4%

According to paragraphs 2 and 3, record:

Production accounting of material flows in production

Clobbi uses documentary accounting in production. By recording information on the progress of production, you automatically ensure the calculation of the balance of materials in work in progress, as well as keep track of the production of products and other production events.

Traditionally, at enterprises, independently of each other, there are three types of production accounting:

accounting for production in the form of accounting for the production and transfer of semi-finished products between production units (DSE);
accounting for losses for the write-off of raw materials, materials, components;
wages of key production workers and comparison with the production of products / semi-finished products / CSE.

The main production documents are:

The act of developing detail-operations with fixing write-off lines
Transfer invoice
Documents of registration and correction of marriage

When you start online registration of production events, the service will generate these documents automatically.

Accounting for production is carried out using a basic document, which is an act of production, which combines several functions: fixing the production of detail-operations, and writing off materials / included in the production, and accrual of standard wages and accumulation of costs. Thus, errors, additions and inconsistencies between different types of accounting to each other are excluded.

Work with the act of development is carried out in several stages:

Formation of the title of the document;
Formation of production lines;
Formation of write-off lines;
Selection of residues, replacements;
Posting a document.

Accounting in production must begin with the acts of production of procurement units, then, according to the TP, involve machining and, finally, assembly units.

To move between workshops, use the documents "Invoice for the movement of DSE". Working with them is similar to working with documents "Requirement-waybill" for the issuance of materials and components.

When the process of fixing the production of parts, small assemblies and transferring them to assembly departments is started, you can start accounting for production in the assembly departments themselves. As a result of registration and posting in the Clobbi service of production certificates for all operations of the technological route of manufacturing the product, a record of the finished product will appear in the file of the assembly unit.

In addition, deviations may occur during the production process. In this case, the documents “Act of Correction of Marriage” or “Act on the Final Marriage” are drawn up.

Finished products and everything that we are going to ship to customers must be transferred to the finished product warehouse by issuing the document “Product delivery to the SGP”.

Watch the video on production accounting:

Formation of acts of development and acts of marriage

Transfer of DSE between divisions. Delivery of products to SGP

Analysis of the state of work centers (3D workshop) when accounting for production

To ensure sufficient speed of response to events in production units, it is necessary to be able to receive operational information about the production situation in these units.

The Clobbi service provides tools for tabular and visual representation of work centers with real-time display of events taking place on them.

Thanks to operational accounting at workplaces, tabular and visual representation of work centers, all events in production units can be displayed on the dispatcher's monitor in a form that is easy to understand.

A 3D workshop is available for visual control of production units:

Each work center has a 3-color status indicator and a note with more detailed information about the status of the work center and the work being performed on it at the moment.

The main "actual" events in production are the start and end of processing of a batch or each STU, as well as the start of downtime and the reason for the downtime of the work center.

Each work center is presented as a photo or 3D model, next to which is an event indicator, as well as a note with detailed information about the state of the work center.

To sort and select work centers by various parameters, a tabular representation of the state of work centers is available:

Accounting for the production process - Analysis of work in progress

All plans have columns "Plan" and "Fact". Columns "Fact" are filled in automatically during the calculations of the implementation of the corresponding plans, based on the data of production accounting and file cabinets with the balance of work in progress (WIP). You do not need to manually enter the actual quantity in the plans. In addition to filling in the “Fact” column, this calculation prepares analytical data on the demand for current WIP balances in terms of their applicability in the implementation of future plans.

Watch the video:

Analysis of the state of work in progress (WIP) balances

To determine the amount of work performed by a team or an individual worker, production records are kept. On its basis, wages are calculated with a piecework form of remuneration. These data also serve to control the fulfillment of labor and time standards, to obtain data on the movement of parts and semi-finished products, finished products and defects.

There are two accounting systems for production: operational and final operation (product).

Depending on the nature of production, the system of organization and remuneration of labor, the method of product quality control in industry, the following forms of primary accounting documentation are used: order for piece work (form T-40), route sheet or map (form T-23), report on production (f.T-22), statement of production accounting (f.T-17, f.T-18), act on acceptance of work performed, normalized tasks of time workers and others.

Primary production accounting documents can be standard or independently developed and approved by the enterprise, but they must contain the following details:

place of work (workshop, department, site);

billing period (year, month, day);

Full name, personnel number, rank of the worker;

cost accounting code (product, order, invoice, expense item);

the category of work, the quantity and quality of work;

the norm of time and the price per unit of work;

The amount of earnings

The number of standard hours for the work performed.

These documents are filled out on the basis of technological maps, current norms and prices in accordance with the production program of the workshop, their work schedule and are issued to the worker (team) before work begins. At the end of the work, the technical control department (QCD) puts down the actual number of manufactured (accepted) products and defects.

In order to reduce the volume of primary documentation for accounting for the production of products and work performed, it is advisable to use enlarged, complex norms and prices, as well as multi-day (accumulative) documents instead of one-time ones.

The most significant influence on the construction of documentation on the development of workers is provided by the technology and type of production.

In conditions of mass and large-scale production reports and statements of output are used, which are accumulative documents, with the help of which the output of workers is drawn up for several days, weeks, a decade, half a month, a month. This is possible because in such industries the workers perform the same operations day after day, they do not need to bring the tasks and conditions for their implementation, production rates and prices.

There are several standard forms of reports and statements of production of pieceworkers. The report on the development of the brigade (f. T-18) is used in mass production. It is issued for a certain type of processed products, for which the total price is set per unit. Within a month, the report daily reflects the processed parts accepted from the last operation, that is, the accounting option for final products is used. The volume of production is determined by the quantity of products accepted by the controller at the final operation. The brigade's earnings are calculated at the total rate (for all technological operations). The individual production of each member of the team is determined depending on the nature and rhythm of the equipment.

In industries with a rigid, regulated rhythm of work, the amount of output for all workers is the same, so the foreman fills out a monthly output sheet (form T-17) for all members of the team. Then a cumulative report is compiled indicating the number of the operation performed and the number of products received from the conveyor per shift by each worker. The report indicates all the workers working in this shift, their output and wages.

In areas and industries with a free rhythm of equipment operation, the actual output of each worker and the time to complete the work may be different. Accounting for individual production is based on the data of the operational inventory of work in progress at each workplace. Based on the inventory data, a shift report on production is compiled and transferred to the accounting department.

In mass production route sheets and shift reports-orders are used to account for production.

Serial production is characterized by the manufacture of parts in separate batches, and the duration of their processing, as a rule, does not exceed one shift. A batch of parts put into production is accompanied by a route sheet (map), which ensures control over compliance with the technological process and the safety of parts during their processing. Therefore, at many enterprises of mass production in mechanical engineering and instrument making, a production report (f. T-22) is used, or it is also combined with a route sheet (f. T-23-a).

The route sheet is issued by the planning and dispatching service of a workshop or enterprise. It indicates the names of the parts, the number of pieces in the lot, the list of operations in the sequence in which they are installed in the technological maps, the names of the performers, the production task, the marks of the quality control department on acceptance.

Data on the production of any employee for a shift from different route sheets are recorded in a report that is used for payroll.

Reports on the development per shift are issued, as a rule, for a group of workers served by one QCD controller. Thus, in the report for the shift, used with the route sheet, the parts worked out by the worker for the shift are reflected, and in the route sheet - operations for this batch of parts.

If the duration of processing a part or product does not exceed one shift, you can limit yourself to accounting for production with one report. The route sheet is also used as an independent document, without a report.

In single and small-scale production the main document for accounting for the output and wages of a worker is a piece work order (form T-40).

Such industries are characterized by the fact that workers perform various, non-repetitive operations. Orders are issued for one worker or for a team, for one shift or a longer period (up to a month), however, one-time orders are always issued for only one type of product.

The order is issued by the shift foreman before starting work on the basis of technological maps. As the work is completed, it notes the number of accepted good parts and defects, after which the order is closed and transferred to the accounting department for payroll.

With the brigade method of performing work, the necessary data are placed on the reverse side of the order for calculating earnings and distributing it among the members of the brigade.

Accumulative orders (for a decade, half a month, a month) make it possible to reduce the number of documents for processing the output of workers, since individual tasks and their implementation are sequentially recorded in them. Their disadvantage is the need to then draw up a statement of the distribution of earnings according to the codes of costs (orders). Therefore, when manually processing documents, one-time orders are more often used.

Accounting for the output of workers is organized not only with piecework, but also with time wages with bonuses for the performance of normalized tasks. Primary accounting data is used not only to calculate salaries and bonuses, but also to determine the percentage of performance standards (time standards). The percentage of fulfillment of production standards (time standards) is calculated as the ratio of standard time for the amount of work performed to the time actually worked.

Depending on the nature of production, the system of organization and remuneration of labor, the method of product quality control in industry, the following forms of primary accounting documents are used, compiled to account for the output and work done: order for piece work, route sheet (map), report on the development and acceptance of work per shift, production record sheet, act of acceptance of work performed, normalized tasks for time workers, work orders, etc.

These documents must contain the following details: place of work (workshop, section, department, etc.); billing period (year, month, day): last name, first name, patronymic; personnel number and category of the worker; cost accounting code (product, order, invoice, expense item) and category of work; the quantity and quality of work, the norm of time and the price per unit of work, the amount of earnings, the number of standard hours for the work performed.

The Decree of the Goskomstat of Russia N 1 does not provide for unified forms of documents for determining piecework wages. The organization must develop and approve all the necessary forms on its own, using the accumulated experience in this type of activity. The specified Decree provides only a report-order on the operation of a construction machine (mechanism) in the form N ESM-4.

Accounting for production, the choice of one form or another of the primary document depends on many reasons: the type of activity, the features of production technology, organization and remuneration of labor, the control system and product quality, the provision of production with measuring containers, scales, counters and other measuring instruments.

When developing the forms of work orders for piece work, you can take as a basis the old forms of work orders, which are now not mandatory for use, but reflect the accumulated experience of enterprises in various industries, for example, a report on the development of a brigade (form N T-17), a report on the development per shift (form N T-22), report on production (accumulative) (form N T-28), record sheet for production (for heterogeneous work) (form N T-30), order for piece work (form N T-40 ) and others. In construction, industrial, auxiliary and other industries for teams of workers, the "Outfit for piece work" in the form N 414-APK was previously used.

In any case, when independently developing the necessary forms, the organization must comply with the requirements for primary documents set forth in the Federal Law of November 21, 1996 N 129-FZ "On Accounting" Bogachenko V.M., Kirilova N.A.. Accounting: Textbook / V.M. Bogachenko, N.A. Kirilov. - Ed. 6th, revised. and additional - Rostov n / a: Phoenix, 2005 ..

All of the above primary documents are filled out on the basis of technological maps, current norms and prices, taking into account the production program of the workshop (section) and the work schedule, and are issued to the team or worker before the start of work.

Piecework orders are usually issued by the foreman (foreman or head of department) daily or for a certain period (usually up to one month). In such an outfit, the following is usually indicated: place of work (shop, section, department), last name, initials of the employee, job name, job category, time standard and price per unit of work.

When filling out a brigade outfit, the names of all workers in the brigade, their personnel numbers (if any) and ranks are indicated. For a brigade outfit, the earnings of each worker are usually determined in proportion to the volume of work performed, the time worked, the category of work and the rates established for it.

When drawing up primary documents for accounting for the production of products (work performed, services rendered), data on the established time standards, production standards, prices, etc. are entered. All these norms can be periodically printed out on a computer and made out in the form of reference books, and then they can not be indicated in the orders.

Often, in the form of a work order, a table is provided in the form of a time sheet for each employee. However, the time sheet may not be included in the work order form, but filled out separately.

After completing the task, the foreman closes the work order and enters in it the number of products received or work performed, indicates the hours worked, the total amount of wages and the percentage of the surcharge, the cost accounting codes to which the accrued wages relate, as well as the presence of marriage.

Where appropriate, they usually use enlarged, complex rates and prices, as well as multi-day (accumulative) primary documents (for a week, ten days, two weeks, a month, for a cycle of an operation or work) instead of one-time and one-day orders.

The composition of the required primary documents and their content significantly depend on the type of piecework wages.

The primary documents for accounting for the production of products and work performed for the reporting period also reflect the time set according to the norm for the performance of a given amount of work. The actual time spent on its implementation for the reporting period is determined according to the time sheet.

The use of one or another type of primary documents for accounting for the production of products also depends on the specifics of the production process or type of activity.

So, for example, in shops with a small-scale and individual nature of production, during one-time and repair work, accumulative, or one-time, orders are used to account for production. Acceptance of manufactured products (performed work) is carried out by a foreman, foreman or controller of the technical control department and is certified by their signatures in the relevant documents.

With the serial nature of production, accounting for the production of products is often carried out using route maps (sheets), which are compiled on the basis of technological maps adopted in this production.

The route map can be used not only as a document for accounting for the production of products, but also for calculating wages. Then it provides the necessary indicators. Route maps, as a rule, are issued in advance by employees of the division's dispatch service for a batch of parts. The route system for accounting for production can be used in combination with a report on production per shift.

In the case of a brigade organization of work in the conditions of in-line and large-scale production, it is advisable to record the production in the statement of acceptance of products at the final operation.

Accounting for the production of products using this method is carried out in those units in which the remuneration of employees of the brigade for products accepted at the final operation is applied, at the full total prices of all actually performed operations assigned to the brigade.

The acceptance sheet serves as a document on the actual fulfillment of the production task by the team and is used to determine the quantity of products accepted at the final operation for the reporting month, establish the number of defective products, and also determine the output at total prices. The same document determines the total amount of wages due to the production team.

Accounting for the production of each member of the brigade is kept by the foreman or foreman. The distribution of the total amount of wages between individual members of the brigade can be made in proportion to the hours worked, their tariff rates or labor participation rates.

In construction organizations, work orders for piecework (chord) work, work orders, time sheets, and marriage certificates are used to record work performed and wages.

Output is an indicator measured in the number of units of output that was produced in a certain time or by one worker.

How is production determined?

Output is a direct indicator of labor productivity. There are three main methods of determining it, namely: natural, monetary and labor.

The first option involves dividing the volume of products that was manufactured or sold by the average number of employees directly involved in the production process. This technique is applicable only to those enterprises that produce products of the same name.

If an organization is engaged in the production of heterogeneous products that cannot be reduced to one unit of measurement, then it is advisable to use the cost method. In this case, output is the ratio of the monetary equivalent of all manufactured goods to the number of employees.

As for the labor method for determining output, we note that it is used to assess the productivity of individual teams, jobs or departments. The indicator is determined in standard hours. This takes into account not only finished goods, but also work in progress. The value of this indicator lies in the fact that it helps to assess the efficiency of labor organization and the rational use of labor.

Production rate

Production is an indicator that is determined based on the results of a certain period. However, there are also standards that define the desired state of affairs. It's about normative work. To determine this indicator, it is necessary to multiply the duration of the period by the number of workers involved in the production process. The result is divided by the time, which, according to the standards, is allotted for the production of a unit of output. Thus, the maximum result that can be achieved in the enterprise is determined.

Production analysis

Production is the most important indicator of the work of the enterprise. To draw any conclusions on its basis, it is necessary to conduct a thorough analysis. It may be as follows:

dynamics of the indicator over time (based on data for several years, it is possible to determine trends in the work of the enterprise, as well as make forecasts for the future situation);
factor analysis (determines which factors most affect labor productivity and output, which provides an opportunity to adjust further work);
determination of growth and growth rates (shows the ratio of the increase in production for different periods, which allows you to study in more detail intervals with unsatisfactory performance).

Indicators for determining output

Production, as an indicator of labor productivity, is regularly calculated to assess the functioning of the enterprise. To determine this value, you need to collect the following information:

the volume of production in physical or value terms (moreover, you can take the value of the indicator after the fact, or you can take the planned value in order to calculate the standard output);
the number of employees who are directly involved in the production process (this makes it possible to assess the effectiveness of their work, as well as determine the direction of rationalization of the staff);
the duration of the work of production units (indispensable if you need to evaluate the output per unit of time).

How production is accounted for

Development - a quantitative expression of labor productivity. Since this indicator plays a rather important role in the analysis of the enterprise, it is necessary to somehow keep track of it. This is especially true in cases where a piecework wage system is used, which directly depends on the output indicator. Maintaining such accounting gives the entrepreneur the following opportunities:

availability of data on the performance of each employee;
fair distribution of wages in accordance with the output indicator (excluding defective products);
ensuring control over the compliance of the quantity of manufactured products with materials and raw materials released to the workshop);
identification of "bottlenecks" that impede the movement of semi-finished products between workshops and divisions.

As for modern accounting systems, in relation to the development, the following are most widely used:

in accordance with the order for the performance of a certain amount of work;
in accordance with the so-called "route map";
assessment of the indicator based on the final results of the work.

Production level

Output is the amount of finished goods (also in some cases, components and semi-finished products are taken into account) that was produced by one unit of labor or per unit of time. In addition, the concepts of indicators of the level of production are also distinguished:

average output per hour - is determined by dividing the volume of products manufactured for the period by the number of man-hours of the workshop;
average output per day - directly related to the previous indicator (determined by multiplying the value per hour by the length of the working day or shift);
output of one worker - is determined by the ratio of products manufactured per month (or any other reporting period) to the average payroll number of production personnel.

What can affect production

Yield is the amount of output produced per unit of time. It should be noted that this indicator is not stable and may fluctuate depending on a number of factors:

the introduction of new technologies or operations can act in two ways: on the one hand, it leads to a rationalization of the production process, and on the other hand, it can cause delays for the development period;
infusion of new employees into the team, who need time to adapt and get acquainted with the production process;
the use of previously unused raw materials (here, production may also decrease for some time);
mass production leads to natural fluctuations of this indicator.

Conclusion

Production can be considered one of the key indicators, because it, in fact, is a reflection of labor productivity. This value makes it possible to evaluate the results of work in natural or monetary terms. This indicator is especially important for enterprises that use a piecework wage system, because it makes it possible to fairly distribute financial resources among employees.