It is carried out under the action of best lab report writers of all time the means of labor and labor itself on the objects of labor.

The production process is understood as a set of business operations related to the manufacture of products (works, services). It is carried out under the action of the means of labor and labor itself on the objects of labor. This determines the corresponding costs of the enterprise for production: the cost of materials used to manufacture products: wages accrued to workers; depreciation of means of labor (fixed assets) engaged in production, etc. In addition, the company incurs costs associated with production maintenance and management. All these costs together constitute the production cost of manufactured products (work performed, services).

Therefore, the accounting of the production process should reflect all the costs of manufacturing, on the one hand, and the production of finished products – on the other.

To correctly determine the cost of production in the planning and accounting of production costs are grouped by certain characteristics. Thus, the purpose of the costs are divided into basic and overhead.

The main costs are those that are directly related to the production of products and constitute its material (material) basis (materials, process fuel, wages of workers, etc.). Invoices include costs associated with production maintenance and management (overhead costs).

According to the method of inclusion in the cost of production production costs are divided into direct and indirect. Direct costs are directly related to the production of a particular type of product (works, services), and therefore they are included in its cost directly on the basis of relevant documents (materials, components, wages, etc.). Indirect costs are usually associated with the production of several types of products, and therefore directly to the cost of a product, they can not be attributed. They are included in the cost of certain products on a certain conditional basis, which allows to determine what share of indirect costs should be attributed to the cost of a product (for example, in proportion to the basic wages of workers, material costs, etc .).

Production costs are accounted for in a system of accounts designed to reflect the production process. The main one is the account "Production" which reflects all the costs of manufacturing, on the one hand, and the release of finished products – on the other. Information on production costs of certain types of products is obtained from analytical accounts opened to the account "Production".

During the month, the debit of the "Production" account and its analytical accounts reflect only those costs that are directly included in the cost of production (materials, semi-finished products, wages of workers engaged in its production, etc.).

Production maintenance and management costs are recorded in a separate account "Overhead costs". At the end of the month, the costs reflected on the debit of the account "General production costs" are fully (without balance) written off from the credit of this account to the debit of the account "Production" and distributed among the products proportional to the basis provided by industry instructions (in proportion to basic wages, material costs, etc.).

At the same time make accounting entries:

D-t rah. "Production". K-t rah. "Total expenditures".

According to the adopted Chart of Accounts, general expenses related to the management and maintenance of the enterprise as a whole (maintenance of administrative staff, business trip expenses, maintenance of general premises, security, auditing and legal and other services) are reflected in the debit of the account "Administrative costs are not included in the cost of manufactured products, but written off from the credit of the specified account to the debit of the account" Financial results ". Therefore, the write-off of administrative expenses is recorded:

D-t rah. "Financial results". K-t rah. "Administrative expenses".

Thus, the debit of the account "Production" and its analytical accounts reflect both direct and indirect costs, which constitute the actual production cost of finished products (excluding administrative costs).

To determine the actual cost of finished products to the cost of work in progress at the beginning of the month (debit balance of the account "Production") add the cost per month (turnover on the debit of the account "Production") and subtract the cost of work in progress at the end of the month (debit balance account "Production" at the end of the month). Posting of finished products released from production at actual cost is reflected in the accounting record:

D-t rah. "Final product". K-t rah. "Production".

Since the actual cost of production is determined only at the end of the month (after reflection of all direct costs and distribution of indirect costs), during the month the finished products obtained from production are accounted for, as a rule, at the planned cost … This allows you to reflect the movement of finished products as business transactions. After compiling the reporting calculation, the planned cost of production is adjusted to the actual cost: a negative entry is made for the amount of savings (by the "reversal" method), and a supplementary entry is made for the amount of overspending.

03/13/2011

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Fixed assets: concept, characteristics and classification, economic essence. Abstract

Characteristics and classification of fixed assets. The economic essence of fixed assets. Organization and methodology of fixed assets accounting

Characteristics and classification of fixed assets

Property, plant and equipment are tangible assets that an enterprise holds for use in the production or supply of goods, provision of services, lease to others or for administrative and socio-cultural functions, the expected useful life of which is greater one year.

According to the current standard classification of health products are grouped by its functional purpose, industries, material nature and types, use and affiliation.

According to the functional purpose, there are production facilities that are directly involved in the production process or contribute to its implementation (buildings, structures, power machines and equipment, working machines and equipment, etc.).

According to the branches of the national economy, health products are divided into: industry, construction, agriculture, transport, communications, etc.

Most of the OZ belongs to the "Industry" industry. It is directly related to the production process. But the presence of other economic activities necessitates the accounting of health products belonging to other sectors of the economy, which are on the balance of the industrial enterprise, belong to the field of "Construction".

In this regard, in the accounting of health of industrial enterprises are divided into industrial, industrial health of other sectors of the economy and non-production.

Industrial equipment includes: buildings, structures, transmitting devices, machines and equipment, working machines and equipment, measuring and regulating devices, laboratory equipment, computers, other machines and equipment, vehicles, tools, production inventory and accessories, household inventory, working and productive animals, perennial plantations, land reclamation and reservoirs and other health facilities.

As a part of industrial OZ allocate their active part – cars, the equipment, vehicles.

Non-productive drugs are not directly involved in the production process. Non-productive health facilities include: buildings and structures of housing and communal and cultural and household purposes, vehicles, equipment, tools and other basic means of non-industrial purposes to serve housing, communal and cultural and household needs of the population.

According to the use of drugs are divided into existing (all drugs used in the economy), inactive (those used in this period of time in connection with the temporary preservation of enterprises or individual shops), spare (various equipment that is in reserve and intended to replace health facilities).

Significant in the accounting of health care is their distribution on the basis of belonging to own and leased. Own funds may consist of authorized (share, share) capital, ancillary funding from appropriate sources to expand the enterprise, own profits, funds of the Depreciation Fund, special funds. Leased drugs are shown in the balance of the landlord, thus eliminating the possibility of double-entry of the same funds.

The balance sheet under the item "Fixed assets" shows the cost of drugs, both current and those that are in conservation or in stock. The initial cost is determined by:

for objects manufactured at the enterprise, as well as purchased for a fee from other enterprises and individuals – based on the actual cost of construction or acquisition of these objects, including the cost of delivery, installation, installation. It is detected at the time of commissioning of the facility and remains unchanged throughout the period of receipt of health facilities at the enterprise, except for cases of retrofitting and completion of facilities in the order of long-term investments, reconstructions and partial liquidation of facilities ; on the objects brought by founders at the expense of their contributions to the Authorized capital – by the agreement of the parties; on the objects received from other enterprises and persons free of charge – by an expert way or according to the documents of acceptance-transfer.

OZ, which were in operation and purchased for a fee, are taken into account at purchase price with the addition of delivery and installation costs, as well as the amount of depreciation on these objects, specified in the documents for purchase and sale.

The revalued value of health is the value of non-current assets after their revaluation.

Valuation of health facilities at residual value is determined by subtracting from the original (revalued) cost of accrued depreciation, which is accounted for in accounting. The balance sheet shows separately the initial and residual value of fixed assets, as well as separately the amount of accrued depreciation.