Problems of economic essence, classification and methods of accounting costs for the production of milk processing industry

Анотація

The relevance of the research topic is highlighted. The financial stability of the enterprise, its profitability depend on the correctness of determining the nature of production costs, the correct approach to their classification and rational choice of cost accounting methods, which in turn affects the economic efficiency of modern technologies and national income. The essence of production costs from the point of view of scientific, normative and legislative literature is considered. It is defined that there is no single definition of «accounting costs». The essence of the category «cost» and its difference from the category «accounting costs» are highlighted. The procedure and criteria for recognizing production costs are disclosed. Approaches to the classification and composition of production costs are studied. It is defined that the composition of costs is determined by the place and role in the process of reproduction and accounting tasks. The technological factors of the milk processing industry influencing the production costs formation are determined. A very important issue for manufacturing enterprises is the correct choice of cost accounting method and costing. The existing methods of cost accounting and approaches to the construction of cost accounting are considered. Taking into account the technological features of food and dairy industry production, the optimal methods of accounting for production costs for this industry are proposed. It is determined that at milk processing enterprises, taking into account the industry specifics of production, it is expedient to account costs according to one-step method applying elements of normative accounting method in terms of raw materials consumption. The right to choose the composition of costs and the option of building accounting belongs to the company, but accounting should be related directly to the characteristics of technology and organization of production, the object of calculation, the solution of various management problems and marketing policy. The imperfection of the legal framework for production costs accounting, particularly, the lack of intersectoral provisions and instructions for planning, accounting and costing of dairy products is defined. Reduction of production costs is possible due to optimal production modeling.

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