Accounting: Cost accounting for the production of flour products. Automation of accounting in Mamlyut Flour Mill LLC Accounting for production output at a flour mill

Ministry of Education of the Republic of Belarus

Educational institution

MOGILEV STATE UNIVERSITY

FOOD

Department of Accounting, Analysis and Audit

FEATURES OF ACCOUNTING ORGANIZATION

PRODUCTION INVENTORIES AND COSTS IN ORGANIZATIONS

CEREAL INDUSTRY

Course work

in the discipline "Accounting at industry enterprises"

Specialization 25 01 08 09 Accounting, analysis and audit in the agro-industrial complex

Work manager Completed

Art. pr. student of group BUAZS-061

E.A. Kozlova ____________ M.S. Buffalo

"___"______________ 2009 "___"_______________ 2009

Mogilev 2009

Introduction

1 Specifics and analysis of functional connections of industry organizations. Features of the technological process and their impact on the methodology and organization of accounting.

2 Features of organizing the accounting of raw materials and supplies

2.1 Documentation and accounting of the acquisition (procurement) of raw materials and materials.

2.2 Documentation of the release of materials into production.

2.3 Warehouse accounting of raw materials and supplies.

3 Features of the organization of accounting of costs for production and sales of products and cost calculation.

3.1 Accounting for direct and indirect costs

3.2 Consolidated cost accounting and calculation of product costs.

3.3 Features of accounting for the implementation process.

Conclusion

Bibliography

Introduction

Grain production and its processing have occupied an important place in people's lives since ancient times. Grain is a natural source of starch, protein, vitamins and other biologically valuable substances that play an irreplaceable role in human and animal nutrition. This confirms the relevance of the topic of this course work.

Grain serves as a raw material for many sectors of the national economy. The production of flour and cereals is based on the processing of wheat, rye, oats, barley, corn, rice, buckwheat, millet, and peas. Crushed grain, by-products of cereal production, and grain waste are components of compound feed. Grain is widely used for the production of alcohol, starch and other food and technical products.

In feed recipes, grain and by-products from its processing occupy from 30 to 70%. Thus, food enterprises involved in the processing of farm animals and poultry are also indirectly supplied with grain. Grain serves as the basis for the production of some products and an indispensable component of others. Therefore, the theory and practice of flour and cereal technology must constantly develop. Firstly, processing grain into cereal is a vital necessity. Secondly, grinding grain requires a significant amount of energy. Therefore, the mill has always been an object of technical thought; grinding technology has constantly developed and improved. According to statistics, back in 1931 there were more than 200 thousand wind and water mills that provided the needs of rural residents.

The relevance of the topic is also confirmed by statistical information. The gross harvest of grain and leguminous crops in farms of all categories in 2007 amounted to 7217 thousand tons, which is 1289 thousand tons more than in the previous year - 95923 thousand tons). Moreover, the largest share is occupied by the gross harvest of barley (1911 thousand tons), wheat 91397 thousand tons) and rye (1305 thousand tons). The share of grain crops as a percentage of production volume in farms of all categories is 92.3%, which increased by 1.7% compared to last year and by 3.1% compared to 2002. The yield of grain crops in the reporting year amounted to 28.5 centners per hectare in farms of all categories. In 2006, this figure was 24.9 centners, therefore, in the reporting period, the yield increased by 3.6 centners; in 1990 – 27.2 quintals, which is 1.3 quintals less than in 2007. If we study the gross harvest of grain and leguminous crops by region, the first place is occupied by the Minsk region, where the gross grain harvest is 1883 thousand tons, the Mogilev region is in third place - 1152 thousand tons. The highest yield of grain crops in the Republic of Belarus prevails in the Grodno and Mogilev regions, 34.4 centners and 31.6 centners per hectare.

Thus, the organization and maintenance of the technological process at grain processing enterprises should be based on modern scientific principles, provided that efficient and reliable technological equipment is used. The perfection of the adopted technology and optimal options for technological regulations play a certain role in achieving high production efficiency. As a result of the widespread introduction of scientific achievements and best practices, the efficiency of grain use has significantly increased, energy costs have decreased, and the nutritional value of flour and cereals has increased.

The purpose of this course work is to study the features of the organization of accounting of inventories and costs in the organization of the cereal industry.

To achieve the goals of the course work, it is necessary to solve the following tasks:

Study the specifics and analysis of functional connections of industry organizations;

Consider the features of the technological process;

Study the features of organizing the accounting of raw materials and supplies;

Study the procedure for documenting and accounting for the acquisition of raw materials;

Study the procedure for documenting the release of materials into production;

Consider warehouse accounting of raw materials and supplies;

Study the procedure for organizing accounting costs for production and sales of products;

Review and study costing;

The information base for writing this work was the data of the technological process, the regulatory and legislative framework, scientific, special and reference literature, and the features of accounting in organizations of the cereal industry.

1 Specifics and analysis of functional connections of industry organizations. Features of the technological process and their impact on the methodology and organization of accounting.

The flour and cereal industry is one of the largest and oldest branches of the food industry, processing grain. Its main products consist of flour and cereals. Grinding cereal grains into mealy products has been known since ancient times. Flour-grinding technology played a major role in the development of productive forces. “The entire history of the development of machines,” wrote K. Marx in the 1st volume of Capital, “can be traced to the history of the development of flour mills” (Marx K. and Engels F., Works, 2nd ed., vol. 23, p. 361, note).

Cereal factories process various types of cereal crops. Cereals in the human diet range from 8 to 13% of total grain consumption. Rice, millet, and buckwheat are sometimes called cereal crops proper, since the bulk of the grain of these crops is used in the production of cereals. In addition, cereals and cereal products are made from oats, barley, wheat, corn, and peas. In some cases, sorghum, chumiza, lentils, etc. are processed into cereal products. The range of cereal products is quite wide - these are cereals from whole or crushed kernels, flakes, etc. in accordance with Table 1, the enterprises process the following cereal crops:

Table 1 – Types of cereal crops

In the Republic of Belarus there are the following enterprises, the main activity of which is the storage and processing of grain, the production of compound feed, flour and cereals:

OJSC "Mogilevkhleboprodukt" is one of the largest enterprises in the Republic of Belarus for the storage and processing of grain and the production of compound feed. The enterprise, together with its production sites in Bykhov and Chausy, ChUTPE "Goretsky Elevator", PUE "Poultry Farm "Elets"" is a complete production complex, starting from procurement, storage and processing of grain and ending with its sale and delivery to the final consumer .

OJSC "Kalinkovichikhleboprodukt" - Main types of products: wheat flour of the highest, first, second grade; sifted rye flour; peeled rye flour; semolina.

OJSC "Ekomol" is the owner of unique lines for the production of flakes and "exploded grain". Grains of cereals and legumes (corn, wheat, hulled barley, hulled oats, rye, triticale, rapeseed, soybeans) can be subjected to special processing. The main purpose of the special treatment is to increase the nutritional value of grain due to moisture-thermal treatment of substances found in the grain, as well as to reduce the content of trypsin and urease inhibitors by 94-98%.
- OJSC "Grodnokhleboprodukt" - carries out storage and processing of grain (an elevator with a storage capacity of 44 thousand tons of grain with a grain cleaning and drying complex KZSV-30 with a capacity of 30 tons per hour; a two-section mill equipped with modern high-performance equipment); has a grain workshop with a capacity of 8 thousand tons for the production of cereals from wheat, barley, buckwheat, peas and millet. Where it produces cereals: barley, pearl barley, wheat “Mogilevskaya”, crushed wheat No. 1,2,3, buckwheat, millet, peas. It also packs flour and cereals into small containers for retail; grain procurement and storage; wholesale and retail trade.

OJSC "Grodnokhleboprodukt" has a branch of OJSC "Novobelitsky KHP" - Cereal products (cereals, flakes and porridges) are manufactured under the NovoKasha trademark. Incoming raw materials and finished products undergo laboratory control, including control for the content of cesium and strontium radionuclides. The quality of the products corresponds to the best world standards.

OJSC "Lidahlebprom" The main products are: bakery wheat flour of the highest, first and second grades, semolina, wheat germ flakes, baking wheat bran, premium wheat semolina; wheat baking flour enriched with phyto-additives; food concentrates: “Ordinary pizza”, “Yeast pizza”, “Pancakes. Recipe No. 1, No. 2, No. 3"; mixed feed for fattening pigs, chickens, cattle, premixes, BVMD, feed mixture, wheat bran.

OJSC "Baranovichkhleboprodukt" - the main areas of activity of the enterprise are storage and processing of grain, production of feed and flour, pork production, crop production. Table 2 shows a list of cereals produced at this enterprise.

Table 2 - Types of cereals and prices for them.

Name of product	Package weight, kg	Price for 1 unit. products without VAT	Wholesale margin, %	VAT rate, %
Semolina
Semolina
Buckwheat
Barley groats
Pearl barley
Pearl barley
Whole peas
Whole peas
Oatmeal
Cereal rice lengths

At the moment, JSC Baranovichkhleboproduct has its own distribution network, consisting of 60 distributors located in four districts of the Brest region (Gantsevichi, Lyakhovichi, Ivatsevichi, Baranovichi districts). There is also a network of branded trade in the city of Baranovichi and in the Baranovichi and Ivatsevichi districts - a total of 8 stores and pavilions. Also, OJSC Baranovichkhleboprodukt is one of the leading exporting enterprises of the agro-industrial complex of the Republic of Belarus.

In order to improve state control over the quality of grain, flour, cereals, and feed produced in the republic and coming from outside its borders, the Council of Ministers of the Republic of Belarus comes up with Resolution of the Council of Ministers of the Republic of Belarus dated January 27, 2004 No. 79 “On approval of the regulations on state quality control grains, flour, cereals, compound feeds.” Which states that grain, flour, cereals coming into the republic through import and export, as well as bakery and pasta products coming through import, must be accompanied by quality certificates issued in the manner established by the legislation of the Republic of Belarus, the republican institution "State grain inspection". The competition commission is chaired by the General Director of the Institute of Processing Industry CJSC S.V. Kolomenskogo assessed the quality of flour and cereal samples based on organoleptic indicators, requirements of regulatory and technical documentation, presentation and packaging. In addition, the volumes of production and sales of products and the efficiency of the technological process were taken into account. The President of the Russian Union of Flour and Cereal Enterprises A.I. Gurevich presented awards to the winners of the competition. The winner of the gold medal, along with Russian enterprises, was the Borisovsky KHP Unitary Enterprise, the Klimovichi Bread Products Plant OJSC received a silver medal, the products of this enterprise were also awarded a diploma, and the Borisovsky KHP UE was awarded a diploma for the best packaging.

One of the largest wholesale enterprises in Belarus is JSC Belbakaleya. It offers goods for export: confectionery; canned fruits and vegetables, meat and dairy products; soft drinks; other groceries; starch, pasta; frozen foods, cheese, butter and other products.

In September, Belbakaleya OJSC began packaging cereals under the brand of the same name. Cereals are packaged in 900 g colored film. Currently, the company sells 6 types of these products: buckwheat, pearl barley, split peas, millet and two types of rice - steamed and long-grain. In the near future, the range of Belbakaleya packaged cereals will be expanded to 8 items by organizing the packaging of another type of peas (whole) and rice (round).

Currently, Belbakaleya packages about 25% of the monthly sales volume of cereals. However, the company intends to gradually increase the share of packaged cereals of its own brand.

At the end of summer, Belbakaleya plans to commission packaging equipment, the capacity of which allows it to pack up to 160 tons of cereals per month. The company plans to fully utilize the capacity of its packaging equipment next year.

Experts expressed hope that Belbakaleya packaged cereals will be in demand on the Belarusian market. They especially emphasized the favorable price of these products, which is due to the fact that cereals are imported and packaged directly by the enterprise itself. “In addition, bright packaging of an original design has been developed that will attract buyers,” Belbakaleya believes.

The main suppliers of cereals to Bakaleya OJSC are Novobelitsky KHP OJSC, Lidakhlebprom OJSC, Minsk KHP OJSC.

In light of integration, it is possible to accept the experience of foreign countries. Already at the beginning of October 2008, Russian equipment for packaging instant cereals in plastic cups with a capacity of 45 g was put into operation at JSC Novobelitsky KHP. Until now, such products were packaged only in cardboard boxes of 500 g each. The equipment capacity is 25 cups per minute . Four types of porridges have already been released in new packaging (oatmeal with meat and onions, pearl barley with meat and onions, buckwheat with meat and onions, buckwheat with meat and carrots). In the future, the company plans to expand the range of such porridges by adding dried fruits and nuts.

This equipment was installed as part of the program for the reconstruction of the plant’s cereal production. This program also involves the introduction of a line for the production of pea cereals and an additional line for packaging cereal products in cardboard boxes.

In order to increase the competitiveness of flour and cereal products, work continued to update filling and packaging equipment and improve packaging. At JSC Novobelitsky KHP, the line for the production of instant porridges has been retrofitted with an automatic machine.

OJSC "Brestkhleboprodukt" has introduced modern technology for heat treatment of cereals with infrared rays, which allows the production of instant cereals (pea, pearl barley, buckwheat, rice), as well as cereals that do not require cooking (pearl barley, pea, wheat, oatmeal, rice). JSC Novobelitsky KHP has expanded the range of porridges based on a mixture of flakes with the addition of dried fruits from 8 to 40%, depending on the name. Technical documentation has been developed for the production of porridges with the addition of milk powder, seaweed, etc. JSC Bobruisk KHP produces pearl barley, which does not require cooking. Based on this cereal with the addition of seasonings with mushroom, chicken, and universal taste, a new type of product has been developed - “Dachnik” porridge.

Considering the relevance of issues of improving the quality and competitiveness of manufactured products, expanding export opportunities, and increasing the efficiency of using grain resources, the next stage of technical re-equipment of workshops with the installation of new generation equipment, more efficient, less energy-intensive, has begun in the flour-grinding industry. All this will be reflected in the program “Development of the Bakery Products Industry for 2006-2010”.

In 2007, the volume of marketable products in comparable prices amounted to 1864.1 billion rubles, or 109.2% of the 2006 level. Received 59.8 billion rubles. net profit, profitability of industrial products sold was 5.4%. Production of products in physical terms: flour milling - 634.7 thousand tons (113.8%), cereals - 33.8 thousand tons (105.6%), etc.

Over the past 4 years, the enterprises of the Department of Bakery Products have invested 390 billion rubles from their own funds and bank loans, which has made it possible to improve the economy of the enterprises and constantly increase production. In 2007, according to Table 4, cereal production increased by 4.4%.

Table 4 - Production of the most important types of industrial products by the Ministry of Agriculture and Food of the Republic of Belarus for 2007

Name of product			Height, %
Sausages, t
Semi-finished meat products, etc.
Whole milk products, in terms of milk, tons
Fatty cheeses, t
Flour – total, t
Groats – total, t
Pasta, t
Confectionery, t
Compound feed, t

In general, despite the deterioration of foreign economic conditions (rising prices, increased competition in the foreign and domestic markets), Belarus managed to maintain dynamic economic development. The GDP growth trend is still positive (10.5%), with the annual forecast for 2008 being 8-9%. The share of added value of industry in GDP was 31.8%, trade and public catering - 10.4%, transport and communications - 8.3, agriculture - 1.9%. GDP growth was constrained by the failure to meet the established forecast parameters for agricultural products (106.8%) with the annual forecast of 107-108%.

In recent years, the Republic of Belarus has seen a dynamic growth in exports of agricultural products. This was facilitated by an increase in export prices for main types of products.

Of the total volume of Russian exports, Belarus accounts for: 51.5% of live poultry supplies; 27.3% barley; from 84% to 35% of various types of products of the flour and cereal industry; from 52% to 20% of finished products from cereal grains, depending on the type; 47.7% fruit juices; about 30% alcoholic and non-alcoholic drinks.

According to customs statistics in the Republic of Belarus, the volume of foreign trade in goods in January-November 2008 amounted to 68.1 billion US dollars, which is 43.7% more than in January-November 2007. Trade turnover with the CIS countries amounted to 38 billion US dollars (55.9% of total trade turnover) and increased by 41.5% compared to January-November 2007. Trade turnover with countries outside the CIS increased by 46.5% and amounted to $30 billion.

The balance of foreign trade turnover was negative in the amount of -5.1 billion US dollars (in January-November 2007 - negative in the amount of -3.5 billion US dollars). Exports of the Republic of Belarus amounted to 31.5 billion US dollars and increased by 43.4% compared to the corresponding period in 2007.
Exports to the CIS countries increased by 35.5%, amounting to 13.6 billion US dollars.
Exports to countries outside the CIS increased by 50.1%, amounting to $17.9 billion.
Imports of the Republic of Belarus this year increased by 43.8% and amounted to 36.6 billion US dollars. Imports from the CIS countries increased by 45.1%, amounting to $24.5 billion. Imports from countries outside the CIS increased by 41.4%, amounting to $12.1 billion.

Trade turnover with Russia (by $8.9 billion), Ukraine (by $2 billion), the Netherlands (by $1.6 billion), and Latvia (by $1.2 billion) increased significantly . USA), Poland (by 964.7 million US dollars), Brazil (by 899.7 million US dollars), Germany (by 672.8 million US dollars), China (by 642.3 million . US dollars).

Trade turnover with the Russian Federation compared to January-November 2007 increased by 38.5% and amounted to 32.1 billion US dollars, the foreign trade balance was negative, amounting to -12.2 billion US dollars. Exports increased by 24.7%, imports by 45.7%. Trade turnover with Ukraine increased by 75.9% and amounted to 4.7 billion US dollars, the balance of foreign trade was positive, amounting to 732.1 million US dollars. Exports increased by 2.1 times, imports by 42.5%. Trade turnover with Kazakhstan compared to January-November 2007 increased by 24.5 million US dollars and amounted to 497.9 million US dollars; the foreign trade balance was positive, amounting to 167.6 million US dollars. In trade with the rest of the CIS countries, the balance of foreign trade was also positive. Trade turnover with countries outside the CIS amounted to 44.1% of the total trade turnover of the Republic of Belarus. Trade turnover with EU countries compared to January-November 2007 increased by 42.1% and amounted to 21.4 billion US dollars (31.5% of the total trade turnover of the Republic of Belarus). Exports increased by 43.7% and amounted to $13.8 billion, imports increased by 39.2% and amounted to $7.7 billion. The main trading partners among countries outside the CIS are the Netherlands, Germany, Poland, Latvia, China, Great Britain, Brazil.

The Government of Belarus has approved an additional list of goods, the import of which will be carried out under licenses issued by the Ministry of Trade. This decision is contained in Resolution of the Council of Ministers No. 142 of February 2, 2009. It comes into force 5 days after its official publication. The inclusion of these items (wheat, barley, corn) in the list of goods, the import of which will be carried out under licenses, will make it possible to more clearly control the volume of purchases related to production needs, and where necessary, limit them.

Due to market instability, many manufacturers are striving to produce products in several price segments, thereby reducing possible risks from changes in the economic situation in the country and, as a consequence, changes in consumer preferences.

The economic downturn caused by the consequences of the global financial crisis could not but affect the market under study. In particular, the most likely scenario for the development of events will be a slowdown in the stagnation of the instant cereals segment and a gradual transition to traditional types of cereals. Thus, demand will shift towards products in the middle and low price segments.
When asked about preferences by type of grocery products, the majority of survey participants (49.8%) noted that they prefer standard packaged cereals and porridges, while 31.2% of respondents are more inclined to consume instant cereals/porridges.

The prospects for a particular segment of the grocery market depend primarily on macroeconomic indicators in the country. So, in 2007 and the first half of 2008 one could talk about great prospects for the premium segment, with a high level of development of the middle segment. In turn, the low price segment was actively declining. Taking into account the crisis in the economy, we should expect changes in the market structure - a slowdown in the development of the premium segment, with a redistribution of shares between the low and middle segments.

The strategic importance for the security of the country and the financial condition of the flour and cereal industry determine the need for an influx of investment funds into fixed capital for equipment renewal and associated costs. However, investment activity in the industry is associated with all sorts of risks. There are many different classifications of risks, but in relation to the industry under consideration, the following types of risks can be proposed (Table 5) and measures to counter them.

Table 5 - List of possible risks for the flour and cereal industry and measures to eliminate them

Type of risk	Negative impact of risk on expected profit	Risk countermeasures
Change in legislation	Introduction by local or federal authorities of additional restrictions that make it difficult to make a profit (introduction of price ceilings for flour, cereals)	Possession of reliable and warning information
Rising inflation rate	Rising prices for raw materials, transport tariffs and finished products	A decrease in household incomes and an increase in the need for cheap bread products will lead to an increase in the production capacity of enterprises. Integration with grain producers and consumers of finished products, creation of holdings, which will eliminate intermediaries and reduce costs
Increase in lending rates	Increase in the value of current assets and decrease in profit	Inclusion in the investment amount of funds necessary to cover the deficit in working capital
Crop failure	Grain prices are expected to increase, as well as grain shortages	Forecasting the gross grain harvest for the near future.
Increase in transport tariffs for grain transportation	Increased share of costs and decreased profits	Selection of optimal regions for the supply of grain of the required quality, leading to a reduction in transport costs
The emergence of an alternative product or a decrease in demand for products	Difficulty in selling finished products	Creation of a marketing service with qualified specialists, which will allow you to find optimal sales markets
Late delivery of new equipment and its commissioning	Tightening with power input	Doing business with a reliable and well-known supplier. Losses associated with the delay in the commissioning of new equipment are reimbursed by the intermediary under the contract
The onset of a force majeure situation	Loss of not only the expected profit, but also the invested funds	Entire enterprise value insurance

At a cereal factory, the technological properties of grain are no less important, and the technological process must be based on modern scientific principles under the conditions of using effective technological equipment.

Modern cereal factories carry out complex technological processes. All operations to prepare raw materials for processing, production of finished products, and sales of cereals are fully mechanized. In this course work, we will consider a technological diagram of the process of processing rice into cereals. In recent years, the volume of rice cereal production has increased significantly, and currently occupies one of the first places among cereal products.

The process of processing grain into cereal includes three main stages: preparing grain for processing; processing of grain into cereals and cereal products; packaging and release of finished products (application).

Preparing grain for processing consists of two main stages: separation of impurities from the grain mass and hydrothermal treatment of grain.
For better separation of impurities in the first separation system, the rice grain is divided into two fractions by size on a sieve with holes with a diameter of 3.6...4.0 mm. Then each fraction is re-purified from impurities in air-sieve separators (Appendix). To further isolate fine grains and impurities, the grain is sifted again in A1-BRU sieves.

Mineral impurities are selected from fine grain grains in vibro-pneumatic destoning machines. The coarse fraction of grain, after sifting in sieves on sieves with holes of 3.0 X 20 mm, is also sent to a vibratory-pneumatic destoning machine.

The fine fraction obtained by passing a sieve with a hole with a diameter of 3.0...3.2 mm, after sifting on a sieve with a hole with a diameter of 1.5 mm, is divided into category III waste (sieve passage) and waste of categories I and II (sieve passage). The grain enters the hulling department in two fractions: large and fine.

Many batches of rice, especially those harvested in unfavorable conditions, contain a large number of cracked kernels. When processing such rice, up to 15...20% of crushed cereals are obtained, which has a significantly lower commercial value compared to whole rice. The only means to reduce the crushability of the kernel during processing is hydrothermal treatment. Hydrothermal treatment is quite widely used in rice cereal technology, especially in Southeast Asia and European countries. According to the International Rice Institute, more than 20% of all rice processed in the world is hydrothermally processed.

Steaming grain at relatively low conditions sharply increases the crushability of the kernel due to intense cracking. Only under sufficiently harsh conditions does the yield of crushed kernels begin to decrease. However, it is not advisable to use such modes, since the color of the kernel becomes dark yellow. In addition, this processing method causes loss of biologically active substances.

In this regard, almost all methods of hydrothermal treatment provide for moistening the grain before steaming, which makes it possible to achieve the same effect at lower steaming parameters. Moistening the rice grain to 30...35% gives a good effect. This is achieved in different ways - long-term (up to 24 hours or more) immersion of grain in cold water, soaking in water heated to 50...60°C for 2...6 hours, repeated moistening followed by cooling for 24...30 hours (total duration ). Then the moistened grain is steamed at a steam pressure of 0.02...0.5 MPa for 10...120 minutes and dried at a drying agent temperature of 40 to 120°C.

As a result of hydrothermal treatment, the content of many biologically active substances in cereals increases: vitamins, minerals, lipids, etc.

The technological scheme for processing rice into cereals involves peeling the grain in hullers. For peeling, peelers with rubber-coated rollers are used for coarse and fine fractions. The peeling mode is characterized by a peeling coefficient of no less than 85%, and the yield of crushed kernels is no more than 2%.

Sorting of peeling products can be carried out according to several options. The basic scheme is sequential sorting of products in A1-BRU sieves, aspirators and paddy machines (Appendix). In A1-BRU sieves, flour and crushed powder are not only isolated, but the main product is also divided into three fractions. The sieves with holes with a diameter of 5.5...5.0 mm consist mainly of unhulled grains and husks. Therefore, after the husk is separated, the unhulled grains are sent for re-hulling.

The passage of sieves with holes of 3.8..4.0 and 3.6..3.8 mm and the exit of a sieve with holes of 1.5 mm usually contain less than 1% of unhulled grains and can be sent for grinding after separating the husks.

Kernel grinding is one of the most critical operations in a rice mill, since it determines the consumer benefits of the cereal, but at the same time, the largest amount of crushed kernel is formed in this process. For grinding, four-fold sequential processing of the core in grinding stations is used. During the grinding process, the outer layers of the core, the embryo, are removed, which affects its chemical composition.

Some foreign enterprises (Japan) use hydrothermal treatment of hulled rice before grinding. It is as follows. The core is treated with air with a relative humidity close to 100% and a temperature of 20...25°C. At the same time, the kernel humidity increases from 13...14% to 14.8...15.0%. Moistened rice is soaked in bins for 20…40 hours.

The cereal is polished to improve its presentation. For polishing, you can use grinding units in which the drum is covered not with an abrasive substance, but with plates of leather or other elastic materials. The speed of such a drum is 10 m/s. In polishing stations, flour is separated from the surface of the grain, and scratches are smoothed out.

The resulting polished or steamed cereal is controlled in A1-BRU sieves. Whole grains obtained by sieving sieves with holes of 3.0...3.2 mm are additionally controlled in paddy machines to isolate the remaining unhulled grains. This is necessary because the presence of unhulled grains is generally not allowed in premium grade cereals.

The separated crushed rice is additionally ground and, after sifting, winnowed in aspirators. To separate mineral impurities, pneumatic sorting tables are used.

By-products of peeling are husks and flour. Flour is a valuable product in terms of its chemical composition and nutrient content. Its composition depends on the initial quality of the grain, the degree of grinding of the core, etc. Flour is used as a raw material for the feed industry; abroad, rice oil is extracted from it, since the fat content in it is up to 20%. For the purpose of stabilization, i.e. inactivation of lipolytic enzymes, the flour is steamed and granulated.

Rice husk (after separating flour and kernels from it) contains up to 405 fiber, 20% minerals, 2 to 5% protein, and up to 1.5% fat. Husks can be used to prepare feed mixtures, as fuel, construction and insulation materials, and raw materials for the hydrolysis industry.

Standards for the yield of finished products from basic grain grains depend on whether milled or polished rice cereals are produced. Table 6 shows the yield standards for finished products.

Table 6 – Yield standards for finished products during rice processing

Thus, the technology of cereal production affects the specifics of accounting, especially the organization of accounting for raw materials.

2 Features of organizing the accounting of raw materials and supplies

2.1 Documentation and accounting of the acquisition (procurement) of raw materials and materials

The sources of grain resources are the purchase of grain from agricultural production cooperatives (APC), farms and other enterprises, as well as their import.

Currently, a state order has been established for agricultural products by regions and districts, as well as by agricultural enterprises.

Every year, flour and cereal enterprises enter into contractual agreements for the purchase of grain with SEC and other farms. Each contracting agreement reflects the obligations of the supplier, the obligations of the grain receiving enterprise and the financial liability of the parties in the event of failure to fulfill their obligations.

The purchase of grain is formalized with an acceptance receipt (form No. PK-9 or form No. PK-10). Acceptance receipt forms refer to strict reporting forms.

Each automobile consignment of grain arriving from the SPK to the processing enterprise is accompanied by a consignment note in 3 copies, and high-quality grain, in addition, with a high-quality document in 1 copy.

In practice, one of three methods can be used to formalize the receipt of grain from suppliers:

1) When grain of uniform quality is received in large quantities, its quality is determined by average daily samples, and for each crop per day, the supplier is issued one acceptance receipt (Form No. PK-10) based on the register of accompanying documents (Form No. ZPP-3).

From each automobile batch of grain, the sighting officer selects a sample and transfers it to the laboratory along with the invoice, where the quality of the grain is determined.

After checking the quality in the laboratory, the first copy of the invoice is marked with moisture and grain contamination indicators, and also indicates the number of the warehouse to which the grain is sent. The invoice is returned to the deliverer, and the car goes to the truck scales. The weigher determines the gross mass and enters it in the weight journal. The first copy of the invoice contains the gross weight and the serial number of the entry in the weight journal.

After unloading the car, the receiver puts down the warehouse number in the first copy of the invoice and signs for the receipt of grain. The unloaded vehicle is sent to the scales, where the container is weighed. The tare weight is entered in the weight register. The first copy of the invoice indicates the tare weight and net weight. In the remaining copies of the invoices, the weigher writes down the net weight and the number of the warehouse where the grain was received. The weigher keeps the first copy of the invoice and gives the rest to the driver.

Within 24 hours, the first copies of invoices arrive from the weigher to the accounting department, where they are sorted by suppliers, crops and financially responsible persons. For each group of invoices, a register of accompanying documents (form No. ZPP-3) is compiled per day in two copies. In each register, a total is calculated for physical mass.

Registers are checked in the laboratory and in the warehouse. After checking, the warehouse manager writes down the weight in words in each register and signs for the receipt of grain. From each register, the warehouse manager includes the total by weight in the list of registers (form No. ZPP-5), which is compiled for each crop and attached to the report on the movement of grain products.

In the accounting department, humidity and weed indicators from the registers are entered into the lists and centner percentages are determined from them. Based on the final indicators of mass and centner-percent, the amount of grain from the list is recorded in the quantitative and qualitative accounting journal in one entry.

The registers checked by the warehouse manager are sent to the taxier, who makes all the calculations for grain taxation and for each register, issues an acceptance receipt (form No. PK-10) in triplicate.

2) When a significant amount of grain of heterogeneous quality is received, quality determination is made for each automobile batch, and an acceptance receipt (form No. PK-10) is issued to the deliverer for each crop per day based on the register of accompanying documents (form No. ZPP-4), in which The weighted average quality of the incoming grain is determined.

3) When single batches of grain are received from suppliers within 24 hours, quality determination and acceptance registration are carried out for each vehicle batch. In this case, the laboratory puts all quality indicators on the back of the invoice. Then the grain is taxed and a receipt is issued (form No. PK-9). The results of the calculation for grain taxation in this case are reflected in the receipt.

When bread products arrive by rail, the enterprise's forwarder receives at the station's commodity office the documents that arrived from the sender (railway bills and quality documents) and submits them to the laboratory, where a decision is made on the placement of the grain. After this, the invoices are transferred to the warehouse manager, and the quality documents remain in the laboratory. For each car, the mass and quality of grain products are determined.

After unloading the wagons, the warehouse manager draws up an acceptance certificate for the receipt of bakery products by rail or water transport (form No. ZPP-14) in one copy. In the acceptance certificates, general details and the mass of bakery products are entered according to the sender’s documents and found at the recipient. Entries in acceptance reports are made separately for each car.

Railway invoices and acceptance certificates are submitted by the warehouse manager to the accounting department along with a report on the movement of grain products. After that, in the laboratory, in these acceptance reports, humidity and weed impurities are indicated for each car.

In the accounting department, in the acceptance act (form No. ZPP-14), centner interest is determined and entered. The final data on weight and centner-percent from the acceptance certificate is recorded in the journal of quantitative and qualitative accounting of bakery products.

If grain is accepted into an organization without accompanying documents, the laboratory of the receiving organization draws up an Analysis Order for the acceptance of grain and oilseeds. It is compiled in one copy and based on the data of the “Logbook of registration of laboratory analyzes of average daily samples when accepting goods”, form No. ZPP - 49 and “Logbook of registration of weighing of goods on truck scales”, form No. ZPP-28 and signed by the head of the production laboratory (head of the laboratory) and the materially responsible person (warehouse manager). The analysis order is stored in the accounting department.

In the journal of laboratory analyzes of average daily samples when receiving grain, the results of sample analyzes are recorded. Logs are kept separately for the following operations: acceptance of grain from agricultural producers; acceptance of grain from other organizations. Keeping a log is allowed on an electronic storage medium in the form of a set of records about the results of grain analysis.

The log book for weighing cargo on truck scales is used to record the weighing of cargo on truck scales during acceptance and dispatch. Logs are kept by weighers for each truck scale on even and odd numbers separately. In organizations that have two truck scales, serviced by one weigher, one log is kept. Before issuing them for use, journals must be numbered, laced and certified by the signatures of the manager and chief accountant with a seal attached.

2.2 Documentation of the release of materials into production

In cereal organizations, form No. ZPP-109 is used to register the release of grain for processing. The order specifies the name of the crop to be released, from which warehouses the grain should be released for processing, its weight and quality.

When released for production, grain must be weighed.

Orders are issued in three copies, of which the first copy remains in the PTL, the second is transferred to the financially responsible person releasing the grain, and the third to the head of the production workshop.

Also, upon release, an invoice for the release of grain for processing is filled out (form No. ZPP 110). Based on this document, the grain released for production is written off as an expense according to warehouse accounting and is recorded by the head of the production department in the production journal. The invoice is signed by the materially responsible person and the head of the workshop that accepted it.

The quality of grain released for production is indicated according to laboratory analysis data and is certified by the signature of a shift laboratory assistant. The form is filled out in duplicate and provided with reports on the movement of bakery products.

Next, a fence card is filled out for grain released for processing (form No. ZPP-111). On the basis of which this grain is written off as an expense according to warehouse accounting and is recorded by the head of the workshop in the production journal.

Based on the log of laboratory analyzes of average daily samples when accepting grain, form No. ZPP-49, and data from analysis cards, form No. ZPP-47, grain quality certificates are filled out. Quality indicators are stated with accuracy:

× nature – up to 1g;

× typical composition, content of grains of different crops, gluten content in wheat, glassiness of wheat - up to 1%;

× humidity, passage through the sieve, weed and grain impurities, content of smut grains damaged by the turtle bug, content of legume grains;

× harmful impurity, filminess, content of spoiled and damaged grains – up to 0.01%;

× gluten quality – in conventional units of an IDK type device, rounded to whole numbers.

Quality certificates are issued in three copies, of which the first copy is attached to the railway waybill, the second (a copy of the certificate) is transferred to the organization’s accounting department for attachment to the invoice, and the third copy is kept in the PTL files for one year.

The form is signed by the laboratory assistant who performed the analysis and certified with a seal.

The grain analysis card (form No. ZPP-47) is filled out for all operations with grain: acceptance, receipt and shipment by rail and water transport, when sending grain for drying, cleaning, etc.

The grain analysis card is filled out in one copy and signed on the front side by the laboratory worker who took the sample, and on the back side by the person who carried out the analysis. Cards must be filed in chronological order for each transaction separately in accordance with their numbering and stored for one year.

The “sender” line indicates the name of the organizations that supplied the grain. In the “culture” line, if the content of any grains of the main crop is below the minimum standards established by the current GOST (TU), the composition of the grain mixture is indicated: “mixture - 70% wheat, 30% rye.”

In the line “variety” the name of the variety is indicated if the relevant documents are available. If the grain is not varietal, you should indicate “ordinary” in this line.

The line “origin” indicates the area of ​​growth, if known.

In the “type” line, the type number according to GOST is indicated in Roman numerals. For grains for which GOST (TU) types are not provided, the line is not filled in.

The “class” line indicates the class number according to GOST (TU) for the corresponding crops. For grain that does not meet the established class standards, “non-class” is indicated.

For corn on the cob, kernel moisture is indicated by the numerator and kernel moisture is indicated by the denominator.

Grain analysis cards can be stored in the form of records on an electronic storage medium in order to form on their basis a set of logs in forms No. ZPP-49 and ZPP - 59.

For a preliminary assessment of the quality of wheat grain samples before they arrive at a grain receiving organization or elevator in order to identify the possibility of obtaining strong and valuable wheat during grain procurement, the “Journal of preliminary assessment of the quality of wheat grain samples,” form No. ZPP-50, is intended. All entries in the journal are confirmed by the signature of the head of the PTL of the receiving organization and the representative of the farm (agronomist, seed grower, etc.).

To register the moisture content of grain and its processed products (cereals, flour, bran), the “Logbook for recording the moisture content of grain and its processed products when determining it in drying cabinets”, form No. ZPP -51, is intended.

At flour mills and cereal factories, a log is kept separately for the following types of operations:

× upon receipt of grain and its release for processing;

× for in-production control of grain, flour, cereals;

× during release and shipment of products.

To register quality indicators of incoming and shipped grain by water and rail transport, a logbook for recording grain quality indicators, form No. ZPP-59, is intended. A separate log is kept for each operation. The upper part of the log is filled in according to the sender’s data, and the bottom - according to the recipient’s data or the quality certificate. Free columns are intended for the fraction of weeds and grain impurities, for recording unaccounted indicators.

2.3 Warehouse accounting of raw materials and materials

At enterprises of the flour-grinding and cereal industry, all operations for receiving, processing, moving and distributing grain products are formalized by financially responsible persons with the appropriate primary documents. Based on primary documents, information is generated daily on how much grain products were received and how much was released per day.

Warehouse accounting involves daily compilation of reports on the movement of bakery products and containers in elevators and warehouses (form No. ZPP-37), in which for each type of bakery product they indicate: balance at the beginning of the day, receipts for the day, consumption for the day and balance at the end of the day. The balance at the beginning of the day is taken from the report of the previous day. Income and expenses for the day are determined using primary documents. The balance at the end of the day is determined by calculation: income is added to the balance at the beginning of the day and expenses are subtracted.

The grain cleaning in the report is shown in full rotation, i.e. The mass of grain sent for cleaning is indicated in the consumption, and the mass of grain after cleaning and the mass of the resulting waste are indicated in the receipt. The report on the movement of bakery products reflects the processing of additional products in the same way. When drying grain, the loss in weight (in kg) is written off as expense prior to cleaning. When moving bread products internally, one warehouse manager records them as a receipt, and the other records them as an expense.

Warehouse records of bakery products are maintained for each granary or for all elevators (warehouses) under the jurisdiction of one financially responsible person. Financially responsible persons submit reports on the movement of grain products daily to a quantitative and qualitative accounting accountant along with primary documents.

In the accounting department, for each crop (batch of grain), a journal is kept for quantitative and qualitative accounting of bakery products (form No. ZPP-36), which shows not only the mass of grain, but also its quality (moisture content and impurities as a percentage with an accuracy of 0.1% ). Entries on receipts and expenses in journals are made daily on the basis of receipts, expenses and quality documents.

When a batch of grain is completely consumed or a small remainder remains, then the totals for income and consumption (by weight and centner percent) are summed up. After this, the weighted average quality of grain is determined by incoming and outgoing grains.

When determining the weighted average value of the quality of the entire grain lot, not only the quality, but also the mass of the component lots is taken into account. The weighted average grain moisture content (in percent) is determined by formula 1:

where , , is the mass by receipt (expense) in centners;

where , , is humidity in percent.

Based on weed impurities, the weighted average quality value is determined in the same way as for humidity.

According to the final data of quantitative and qualitative accounting, when the warehouse is emptied and individual crops are used up, the granary is cleaned. The cleaning report (form No. ZPP-30) indicates the weight and weighted average value of the quality of the grain batch by receipt and consumption. By comparing the incoming weight with the outgoing weight, the commission determines whether there is a shortage or surplus for a given batch. If there is a shortage, then it is determined to what extent it is justified by the improvement in quality in terms of moisture and impurities.

The accountant of quantitative and qualitative accounting daily, when determining the balances in the journals of form No. ZPP-36, checks them with the balances of reports on the movement of grain products. The warehouse manager checks balances every ten days. The correctness of the entries in quantitative and qualitative accounting is checked monthly by the head of the PTL and the chief accountant.

The balance at the end of the day in the journal should be equal in size to the balance of the report on the movement of grain products on the same date. However, if the grain was dried, then the residues will not be equal to each other, since the loss in the weight of grain during drying in the report on the movement of grain products (form No. ZPP-37) is conditionally written off from the weight of the grain batch, but in quantitative and qualitative accounting the loss is not written off, but only shown in the note for reference.

Operations carried out with grain products are reflected in journals of form No. ZPP-36 more simply than in warehouse accounting. All types of grain receipts and releases are recorded as receipts or expenses according to actual weight and quality. When cleaning grain, the journals of form No. ZPP-36 reflect only the waste received, which is written off from the personal account of the grain batch, i.e., recorded as an expense. Waste is credited to your personal accounts at the place where it is stored.

At cereal factories and bakery plants that have cereal shops, they keep a log of operational quality control for the cereal plant, form No. ZPP-53. The log is kept for operational control of the quality of grain in the waste pit, the quality of grain after cleaning, as well as the quality of cereals, by-products and waste. In addition, the log reflects the quality of the products after peeling.

Fill out the log based on laboratory analyzes performed during each shift, record the results of each analysis in a separate line, and immediately indicate the data of the analysis of average shift samples of grain, cereals and waste. For each work shift, a separate page is filled out and at the end of the shift, entries in the log are confirmed by the signatures of the laboratory assistant and the shift foreman. Then the work of the shifts is checked and confirmed with the signatures of the workshop manager and the head of the PTL.

When flour and cereals arrive at the organization’s warehouses, all indicators of the quality and condition of the products are entered into the control log of stored products, form No. ZPP-67, on the basis of certificates of quality of flour and cereals (form No. ZPP-40 and form No. ZPP-41). The numbers of these documents are recorded in column 1 along with the date of receipt. The results of inspections of the condition and quality of flour and cereals during storage are recorded in chronological order in a journal.

Thus, the organization must have clear and timely control over the documentation for the acceptance of raw materials, the release of materials into production and their storage in warehouses. Since based on primary documents, subsequent entries are made in the accounting system.

3 Features of the organization of accounting of costs for production and sales of products and cost calculation

3.1 Accounting for direct and indirect costs

Rational organization of accounting for production costs, determining their place and role in the formation of production costs, further improvement of planning, accounting and cost calculation are possible based on the classification of production costs.

Classification is the combination of various costs into separate groups that are homogeneous based on a certain characteristic. It helps to study more deeply the composition and nature of costs, strengthen control over their formation during the production process, etc.

The costs of an enterprise incurred in the reporting period for the manufacture of products are production costs.

In the accounting of the Republic of Belarus, in the standard chart of accounts for self-supporting operations to account for current costs, a system of accounts is intended that allows reflecting and simultaneously grouping these costs by places of their occurrence, by type of production and farms, as well as grouping the costs of them into: direct (account 20 ,21,23) and indirect, related to maintenance and production management (account 25), maintenance and management of the enterprise as a whole (account 26).

Costs for the production of industrial products are planned and accounted for by primary economic elements and expense items.

Grouping by primary economic elements allows you to develop an estimate of production costs, which determines the enterprise's total need for material resources, the amount of depreciation of fixed assets, labor costs and other cash expenses of the enterprise. In this industry, the following grouping of costs according to their economic elements is accepted:

Material costs,

Labor costs,

Social insurance contributions,

Depreciation of fixed assets and intangible assets,

Other costs

The ratio of individual economic elements in total costs determines the structure of production costs. Different industries have different production cost structures; it depends on the specific conditions of each industry.

Grouping costs by economic elements shows the material and monetary costs of an enterprise without distributing them to individual types of products and other economic needs. Based on economic elements, as a rule, it is impossible to determine the cost per unit of production. Therefore, along with grouping costs by economic elements, production costs are planned and accounted for according to expense items (costing items).

Grouping costs by expense item makes it possible to see costs by their place and purpose, to know how much it costs the enterprise to produce and sell certain types of products. Planning and accounting of cost by item of expenditure are necessary in order to determine under the influence of what factors a given level of cost was formed and in what directions the struggle to reduce it should be carried out.

To account for the main costs of manufacturing products, flour milling, cereal and feed milling enterprises use account 20 “Main production”.

In accordance with the “Methodological recommendations for planning, accounting and calculating the cost of products of the flour-grinding and feed milling industry” (approved by order of the Department of Bakery Products of the Ministry of Agriculture and Food of the Republic of Belarus No. 33 dated April 28, 2003), production costs are recorded according to the conversion rate method using elements of regulatory accounting regarding the consumption of raw materials.

Analytical accounting is carried out for each type of production and according to the following nomenclature of costing items:

1. Raw materials and basic materials minus returnable waste.

2. Fuel and energy for technological purposes.

3. Labor costs.

4. Contributions for social needs.

5. Expenses for preparation and development of production.

6. General production expenses.

7. General business expenses.

8. Other production costs.

9. Selling expenses.

Article 1 takes into account the cost of raw materials, basic materials, purchased products and semi-finished products that are part of the manufactured products, forming their basis (in cereal factories - grain) or are necessary components in their production (salt, chalk, vitamins). The cost of raw materials consists of all the costs of purchasing, procuring and delivering them to the warehouse (elevator) of the enterprise, incl. losses from shortages along the way within the limits of natural loss.

For the cost of processed grain according to the standards in force in the cereal industry, an entry is made in the debit of account 20 “Main production” from the credit of account 10 “Materials”.

At cereal factories, a complete cleaning of the production building is carried out monthly, so it is not allowed to leave unprocessed grain, as well as product residues and waste in the building.

According to Article 3, at cereal enterprises, the wages of all workers in the grain cleaning, grinding, crushing and beating shops are taken into account.

In cases where cereal production at enterprises is located in separate production premises and is serviced by different personnel, the costs of the main production are planned and accounted for for each workshop separately.

In flour and cereal shops that simultaneously carry out several grinding processes (types of processing), the distribution of costs is carried out in the following order:

1) The expenses of the main production for grain, basic materials and electricity are directly attributed to a certain grinding;

2) The remaining costs in flour and cereal shops are distributed between grinding operations in proportion to the amount of processed grain converted into conditional grinding, according to the following labor intensity coefficients for these grindings:

millet processing into millet 1.50

processing of buckwheat for cereals 2.00

processing oats into cereals 1.50

processing barley into cereal 1.50

processing of corn into cereal 2.15

processing of wheat into cereals 1.25

In flour and cereal shops, which alternately produce several grindings, the costs of raw materials, basic materials and electricity are allocated directly to a specific grinding (type of processing), and all other costs are proportional to the duration of the working period required to produce the product.

General operating expenses (except for losses from downtime) are attributed to each workshop separately in proportion to the amount of direct costs (excluding the cost of raw materials). Losses from downtime are attributed to those workshops that had interruptions in work due to downtime.

All costs, both by elements and by costing items, are determined on the basis of unified primary expense documents.

3.2 Consolidated cost accounting and calculation of product costs.

The total amount of expenses for the production of cereal products for general production purposes, reflected in the debit of account 25 “General production expenses”, at the end of the reporting period is written off from the credit of account 25 and included in the production cost of these products produced in this workshop, i.e. to the debit of account 20.

General business expenses are accumulated in the debit of active account 26 and include expenses directly related to the management of the enterprise and the organization of production. The total amount of management costs is also written off at the end of the period and included in the total production costs (the correspondence is as follows - Dt 20 Kt 26).

To determine the cost of released finished products (works, services) of work in progress at the end of the month, to calculate the actual cost of a unit of products (works, services) at the end of each reporting month, a summary of costs is made for the entire organization.

In parallel, when summing up costs, losses from defective products are taken into account on account 28. The amount of shortages of surpluses identified during inventory, the amount of capitalized waste and by-products are also taken into account. The cost accounting method used by the organization is also taken into account.

Currently, organizations can use the following cost accounting methods:

1) simple;

2) custom;

3) transverse;

4) normative.

Simple The method is used in enterprises with simple production that do not have work in progress at the end of the month or a short technological process, for example, mining industry, etc. In this case, direct and indirect costs are taken into account according to costing items for production output. And cost accounting objects coincide with costing objects. This method can be used to account for costs by production stage. Account 20 is used to account for costs.

Custom The cost accounting method is used in enterprises that carry out individual orders in their current activities, for example, in repair, small-scale and others. The object of calculation and cost accounting is a separate production order. To do this, a separate analytical account is opened for the main account, for example, 20, assigned by order of the manager No. (cipher, code), under which it goes throughout the organization.

Accounting for direct costs is carried out on individual orders, and indirect costs - in the usual manner on accounts 25, 26 with their distribution among orders at the end of each month.

If a long-term order is being carried out, i.e. more than 1 month, then all costs taken into account for this order are WIP. With this method, the reporting cost estimate is compiled only after the order is completed, which is a disadvantage of the method, because the efficiency of cost management decreases.

Transverse The cost accounting method is used in enterprises with intermediate production, in which the raw materials successively pass through several separate but technologically interconnected phases, stages, called redistributions, before the release of the final finished product in the subsequent redistribution.

If semi-finished products obtained in each of the previous stages, the main share of which are used as feedstock for subsequent stages, are also sold externally, then the need arises to calculate the actual production cost of semi-finished products from each stage and the final finished product. Cost accounting can be carried out in 2 ways:

1) semi-finished;

2) unfinished.

In the first case, for each stage, the entire amount of costs is taken into account, including the costs of previous stages. Therefore, when summing up the entire organization, repeated cost accounting occurs, called intra-plant cost turnover, which must be excluded from the total amount of costs, because Repeatedly in each processing stage, the cost of the feedstock and the costs of its processing are taken into account.

In the non-semi-finished option, cost accounting in the organization for each processing stage takes into account only those costs that arose in this processing stage. The cost of raw materials is taken into account only in the 1st stage. This cost accounting method eliminates repeated cost accounting in the organization, but makes it difficult to calculate the actual production cost of each type of semi-finished product produced.

With the semi-finished version of cost accounting, the released semi-finished products from each processing stage must be transferred from production to warehouse. To account for them in the Standard Chart of Accounts, active account 21 is intended. In this case, the following entry is made for the cost of the released semi-finished product from each processing stage:

D-t 21 K-t 20,

when releasing them from production to warehouse. Then, if the released semi-finished products are sold to customers under concluded contracts, they must be accounted for in the organization as finished products, which is reflected by the entry:

D-t 43 K-t 21

And the costs of semi-finished products that are released from the warehouse to the next stage (production) for further processing and receipt of the final finished product are written off from the warehouse with the entry:

D-t 20 K-t 21

Normative The cost accounting method is used, as a rule, in those industries that produce mass or serial, varied products, which is typical for all processing industries, including food.

The normative method is based on the development of standards, norms and cost estimates for each type of product.

The main principles of the normative method are:

Preliminary preparation of planned cost estimates for each type of product;

Accounting during the reporting month deviated from the norms and standards;

Operational analysis and identification of the causes of deviations in order to eliminate them;

Determination of the actual cost of manufactured products by calculation, i.e. as the sum of standard costs for actual production, + (-) change in standards, + (-) deviation from standards.

Deviations from standards are recorded within a month on the basis of primary documents confirming the occurrence of deviations, for example, according to an invoice for additional release of materials for production or on the basis of an order for work to correct defective products, etc.

This method allows you to determine the actual production cost of manufactured products by the end of the month without additional costs and, ideally, it allows you to have information on a daily basis about the actual amount of direct costs for the actual production of specific products.

In the West, an analogue of the normative method is the “standard-cost” method developed by Taylor and Ford. But this system was based on ideal standards. This method is the most progressive. The advantage of the standard cost accounting method is to increase the efficiency of cost control and manage the cost of manufactured products, works, and services.

Costs are collected throughout the organization using different methods depending on various factors:

Features of the organization;

Features of production;

Specifics of the organization;

Industry specificity;

Factors also taken into account:

1) organizational and managerial structure of the enterprise (shop, non-shop);

2) methods of operational control over costs;

3) the quality of the organization’s information system, which affects the completeness of information about the organization’s costs, the timing of its receipt, the detail of information provided by the manager for decision-making.

A system for summarizing costs for the production of products, works, services - a set of accounting works for grouping costs according to expense items for the organization as a whole, distributing them between work in progress and the release of marketable products (WP-WIP).

Grouping costs by place of their occurrence;

Determination of the actual cost of specific types of manufactured products, works, services and their units.

These accounting works are carried out at the end of each reporting month.

In the journal order form, production costs are recorded in 2 order journals:

1- journal order No. 10

2- journal - order No. 10/1

Journal - order No. 10 - All actual costs for the production of products, works, and services in the reporting month are reflected.

Section 1 characterizes the costs of production of products, works, and services at the places of their occurrence, broken down by type of cost (horizontally).

Some non-production costs included in the cost of products, works, services (defective products, etc.), direct and indirect costs are also indicated.

Section 2 shows the grouping of these same costs by economic elements and excludes the intra-plant turnover of costs.

Section 3 shows the calculation of the cost of products, works, services, i.e. is reflected, costs are calculated and the balance of work in progress at the end of the month, at the beginning of the month is taken from the previous order journal at the end of the month. After which, the actual production cost of the manufactured goods is calculated:

(2)

In the order journal No. 10, generalized information is recorded based on statements, developed cost distribution tables, various calculations, transcript sheets, etc. (statement of depreciation of fixed assets, by income tax, by salary, etc.).

Journal-order No. 10/1

All costs are reflected in journal-order No. 10 for production included in the cost of products, works, services, as well as other expenses (for capital investments, etc., not included in the cost of production).

The preparation of journal order No. 10 is carried out as follows. way:

Direct costs are summarized and recorded from the accumulative sheet;

General production and general business expenses are recorded as follows. way:

accounting for subaccounts 1 and 2 is maintained during the reporting month in standard statement No. 12 for each production separately, and general business expenses are in standard statement No. 15, which is maintained for the organization as a whole, account 26. At the end of the reporting month, all information on direct costs from the savings account the statement is summarized according to account 20 and the total amounts of expenses for raw materials and materials, accrual of wages for production workers with deductions for it to the Social Security Fund, are transferred from statement No. 12, in which the totals for account 25 subaccounts 1.2 are also recorded, after which summary information about costs are transferred to journal order No. 10.

Then the results for the month from statement No. 15 for account 26 are also transferred to the order journal No. 10, after which all costs for the production of products, works, and services for the month will be reflected in section 1.

With an automated form of accounting, the grouping and summary of costs for the entire organization for the reporting month is carried out in the same way, but in an automated mode.

Balances and turnovers in all summary statements and in the order journal must correspond to the balances and turnovers of synthetic accounts 20,21,23,25,26, etc.

Information on accounts 20,21,23,25,26 is used to compile the General Ledger for the reporting month and the balance sheet. The balance of cost accounts is recorded in the balance sheet asset in section 2, as inventory.

Analytical cost accounting is carried out by costing objects, by groups of homogeneous products, by type.

Analytical accounting of production costs depends on the centralization of accounting and the method used for calculating production costs.

At flour and cereal enterprises, the costs of grinding (types of processing) are first determined by costing items, and then the cost of 1 ton of calculated products is determined.

In case of multi-grade grinding, when several types of products are simultaneously produced from the same raw materials, the distribution of costs for individual types of products is made in proportion to the actual output of individual types of main products, multiplied by constant coefficients established for individual types of products.

Examples of coefficients for cereal production.

a) when processing barley

Micronized pearl barley 5.3

Pearl barley from valuable varieties of barley 3.9

Pearl barley from ordinary barley 3.0

Barley groats 2.8

Quick-cooking cereal 4.7

Meal, crushed grain, feed chaff 1.0

b) when processing buckwheat

Buckwheat kernels, grade I 8.5

Buckwheat groats II grade 7.6

Buckwheat groats grade III 7.3

Buckwheat groats 6.5

Mucha, shelf, feed chaff 1.0

If, when clearing production at the end of the month, there is a remainder of non-standard products, then it is valued at the cost of raw materials and remains on account 20 “Main production” as the cost of work in progress. In the calculation of the next month, the balance of non-standard products is shown in the list of processed raw materials and is included in the cost of products produced this month.

3.3 Features of accounting for the implementation process.

The results of the production process are finished products. Products are considered finished only if they are fully equipped and exactly comply with GOST standards, delivered to the finished products warehouse and provided with a certificate or other document certifying the quality of the finished product.

Cereals are delivered to commercial enterprises in bags or in small packaging - in bags, packs. Packaged products are placed in boxes, trays and placed in containers. Packaging of cereals in bags and packs is carried out at enterprises that produce these products, packaging factories, as well as at bakery plants and bakeries. Cereals are packaged in consumer containers weighing from 0.4 to 1 kg, oat flakes - from 0.25 to 1 kg. Bags must be made of paper or plastic cling film, and packs must be made of cardboard or paper. Bags and bundles must be glued, sewn or welded.

Packages and bundles are supplied to the retail chain packed in sack paper or wooden, plywood or corrugated cardboard boxes with a net weight of no more than 15 kg. For intracity transportation, it is allowed to pack packages and bundles in inventory containers (metal and polyethylene boxes with a net weight of no more than 15-30 kg), as well as in reusable wooden boxes weighing no more than 15 kg.

Bags and packs are marked with the following information: name of the product (type, grade, number); name and location of the manufacturer, packer; name of exporter, importer; name of the country and place of origin of the goods, manufacturer's trademark; Net weight; composition of the product; the nutritional value; storage conditions and period.

The shelf life of cereals is given in Table 7.

Table 7 – shelf life of cereals, months.

Store cereals in dry, well-ventilated warehouses in compliance with sanitary rules. Optimal storage conditions for cereals are low temperature and relative humidity of 60-70%.

In commercial enterprises, small batches of cereals, ensuring uninterrupted supply, are stored for 10-45 days at a temperature not exceeding 12..18ْ C.

The opening balance of this account shows the balance of finished products in the organization's warehouse at the beginning of the reporting month, debit turnover is the receipt of finished products at the warehouse from its production facilities, credit turnover is the write-off of finished products released from warehouses, the final balance is the balance of finished products at the end of the reporting month.

The release of finished products, as a rule, is documented with delivery notes, which are strict reporting forms. Invoices are prepared by the materially responsible person of production in 2 copies. They indicate the name of the finished product, grade, category, quantity of production, quality indicators and other information. The invoice can be cumulative, that is, information about the release of finished products accumulates during the reporting period. It makes a note about product quality control. An accounting entry is made for the actual production cost of finished products (works, services) produced and delivered to the warehouse: D-t 43 K-t 20

Documentation of the release of finished products from the organization's warehouse includes extracts of accompanying documents for the shipped products and other documents necessary for the shipment of products.

When shipping products and delivering them to customers by road, TTN-1 or TTN-2 is issued if transport is not involved. When shipped by other transport, other documents are drawn up. From the finished product warehouse, he signs the accompanying document, and the documents are transferred within the deadlines established by the accounting department for verification and processing.

Operational accounting is maintained by the sales department and accounting department. The buyer's payments for shipped products are especially carefully controlled.

To account for shipped products, if the manufacturer has not transferred ownership to the buyer, or with the method of accounting for products at the time of payment, in this case account 45 is used. Account 45 is used to record shipped finished products at actual production costs. The opening balance of account 45 shows the actual production cost of finished products shipped but not paid for at the beginning of the reporting month. Debit turnover shows the amount of the actual production cost of finished products. Credit turnover shows the actual production cost paid for shipped products for the reporting month. The final balance shows finished products received, but not paid for products.

An entry is made for actual production products shipped from the finished goods warehouse: Dt 45 Kt 43

From account 45, shipped products are written off after they are sold. The sale of products, works, and services is the final process of the organization’s production activities, which includes the shipment of goods, the execution of work, as well as payment for them by buyers and customers. These business transactions may not coincide in time. Therefore, organizations can, based on their financial condition, apply one of the following methods of accounting for sales:

1 - upon release of products to buyers and customers and presentation of an invoice for payment;

2- upon payment for shipped products by buyers and customers

The first method is considered the accrual method, the second method is the cash method. The chosen method must be reflected in the organization's accounting policies. It can be changed for the next reporting year only in cases specified by law - reorganization of the enterprise, etc.

To account for product sales, operational matching account 90 “Sales” is used, to which sub-accounts are provided:

90/1 proceeds from sales at manufacturer’s selling prices or those regulated by law. Revenue may not be shown in full (minus the remuneration paid to the commission agent);

90/2, which reflects the actual full cost of sold p, p, y, since the actual production cost p, y is written off to this subaccount and the amount of sales costs is written off from account 44;

90/3 is intended to account for the amount of VAT calculated by the organization for payment to the budget from the revenue received;

90/4 is intended for excise taxes calculated for payment to the budget based on the cost of manufactured excisable goods;

90/5 takes into account the amount of other payments made by the organization from its revenue;

90/6 takes into account the amount of export duties that sell their products abroad.

Other sub-accounts can be added to account 90 to record payments. Subaccount 9 can be used for profits and losses.

If the credit turnover is higher than the debit turnover, then the organization has received a profit, which is written off through subaccount 9 to account 99, but if the debit turnover is higher than the credit turnover, there is a loss that is written off from account 90 through subaccount 9.

When accounting for sales of products by shipment, the following entries are made in accounting based on income confirmed by shipment of products:

Dt 90 Kt 43 – for the amount of the actual cost of products sold;

Dt 62 Kt 90 – transfer of products to the buyer at the selling price;

Dt 90 Kt 68 – VAT accrual to the budget;

Dt 90 Kt 99 – write-off of the amount of profit received from the sale;

Dt 51 Kt 62 – for the amount of funds received from buyers (in the order of repayment of receivables).

If the fact of the sale of products is considered to be the receipt of money to the bank account from the buyer, then to complete the sale operation it is also necessary to have the fact of material transfer of the product to the buyer. The following accounting entries are made at the seller’s enterprise:

Dt 51 Kt 62 – for the amount of funds received from the buyer

Dt 90 Kt 43 (45) – for the amount of write-off of the actual cost of products sold

Dt 62 Kt 90 – transfer of products to the buyer at the selling price

Dt 90 Kt 68 – VAT accrual to the budget

Dt 90 Kt 99 - write-off of the amount of profit received from the sale of products, which is determined by comparing the turnover in the debit and credit of account 90.

In cereal production, it is better to use the method of selling products on payment, because The shelf life of this product allows it to be stored in a warehouse. And the money received for products sold, but not yet shipped, can be invested in further production, which will allow for uninterrupted supplies of these products. It is also important to consider that the rhythmic operation of an enterprise is the main condition for the timely release and sale of products.

If you use the shipping method, a situation may arise when the company receives revenue untimely, as a result of which cash flows are not balanced. All this will lead to an increase in production costs, a decrease in the amount of profit, and a deterioration in the financial condition of the enterprise as a whole.

In market conditions, operational accounting and control over the progress of the supply plan, product sales and profit generation are important.

Thus, in order to improve operational control over product sales and profits, it is beneficial to use modern computer technology, which makes it possible to combine accounting and operational accounting registers.

Conclusion

At the present stage of development of the country's agro-industrial complex, the problem of providing the population with food and domestic industrial items, the raw materials of which are agricultural products, has not yet been solved. In solving this important problem, the leading place belongs to grain, since the main food products for people are its processed products, which provide almost 40% of the total calorie intake.

One of the most important branches of the processing industry is the flour and cereal industry, which produces a wide range of everyday products, special medical and preventive products and baby food, and is thus closely connected with agriculture. Grain products are traditionally in great consumer demand due to their good digestibility and irreplaceable taste.

In general, despite the deterioration of foreign economic conditions (rising prices, increased competition in the foreign and domestic markets), Belarus managed to maintain dynamic economic development. The GDP growth trend is still positive (10.5%), with the annual forecast for 2008 being 8-9%. The share of added value of industry in GDP was 31.8%, trade and public catering - 10.4%, transport and communications - 8.3, agriculture - 1.9%. GDP growth was constrained by the failure to meet the established forecast parameters for agricultural products (106.8%) with the annual forecast of 107-108%.

Significant results have been achieved in the production of cereal products. Thus, in 2008, the enterprises of the Department of Bakery Products produced 44.5 thousand tons. The growth rate compared to last year is 131.6%.

Modern cereal factories carry out complex technological processes. All operations to prepare raw materials for processing, production of finished products, and sales of cereals are fully mechanized. In this course work, we examined the technological scheme of the process of processing rice into cereals. In recent years, the volume of rice cereal production has increased significantly, and currently occupies one of the first places among cereal products.

The forecast for world consumption of rice - cereals in the 2008-2009 agricultural year has been increased to 435.1 million tons. (+7.1 million tons by 2007-2008 agricultural year), including due to a higher estimate of rice consumption in China.

The process of processing grain into cereal includes three main stages: preparing grain for processing; processing of grain into cereals and cereal products; packaging and release of finished products.

The main tasks of the technological process at a cereal plant include: removing impurities from the grain mass and separating the shells that are not digestible by the human body.

Each of the operations included in the technological process can be considered as a private technological process. Consequently, the stages of the technological process influence the specifics of accounting: the volume of process stages entails an increase in document flow; Due to the large amount of equipment, it may be difficult to take inventory, etc.

At the enterprises of the flour, cereal and feed milling industries, all operations for receiving, processing, moving and distributing grain products are formalized by financially responsible persons with the appropriate primary documents. Based on primary documents, information is generated daily on how much grain products were received and how much was released per day.

To account for the main costs of producing products, cereal enterprises use account 20 “Main production”.

In accordance with the “Methodological recommendations for planning, accounting and calculating the cost of products of the flour-grinding industry” (approved by order of the Department of Bread Products of the Ministry of Agriculture and Food of the Republic of Belarus No. 33 dated April 28, 2003), production costs are accounted for using the transfer method with application of elements of regulatory accounting regarding the consumption of raw materials.

The actual production cost of individual finished products is debited to account 43 “Finished Products” on a monthly basis from the credit of account 20 “Main Production”.

At cereal enterprises, the costs of grinding (types of processing) are first determined in the context of costing items, and then the cost of 1 ton of calculated products is determined.

In flour and cereal production with single-grade grinding, the cost per unit of production is determined by dividing the total cost of this grinding (minus the cost of waste) by the amount of actually produced products.

The costs of all products, minus the cost of returnable waste, are distributed by product type as follows:

1) the sum of conventional units for the products of a given grinding is determined (the quantity of each type of product is multiplied by the established coefficient);

2) the costs per one conventional unit are calculated (the entire amount of grinding costs is divided by the total amount of conventional units);

3) the production cost of each type of product is calculated (costs per conventional unit are multiplied by the number of conventional units of each type).

In the accounting of the Republic of Belarus, in the standard chart of accounts for self-supporting operations to account for current costs, a system of accounts is intended that allows reflecting and simultaneously grouping these costs by places of their occurrence, by type of production and farms, as well as grouping the costs of them into: direct (account 20, 21.23) and indirect, related to maintenance and production management (account 25), maintenance and management of the enterprise as a whole (account 26).

Direct costs are understood as costs associated with the production of certain types of products and attributed to cost according to the standards and direct accounting data.

Indirect costs are costs associated with the production of several types of products and distributed between them in proportion to distribution coefficients. These coefficients are determined in proportion to some base: wages, cost and other costs.

To account for the production of finished products, the standard chart of accounts provides for active account 43 “Finished Products”, which takes into account the availability and movement of material finished products at actual production costs.

To account for shipped products, if the manufacturer has not transferred ownership to the buyer, or with the method of accounting for products at the time of payment, in this case account 45 “Goods shipped” is used.

Comparing account 90 “Sales” is a general account and is intended to record transactions related to sales.

At the end of the reporting period, equalizing debit and credit turnovers, the balance of account 90 “Sales” is written off to account 99 “Profits and losses”. Depending on the financial result, there may be a profit or loss on sales.

In market conditions, operational accounting and control over the progress of the supply plan, product sales and profit generation are important. Profit from product sales depends on: the volume of product sales, its structure, cost and price.

Enormous assistance in the development of cereal production in the republic was provided by the adoption of Resolution of the Council of Ministers of April 17, 2006 No. 516, in order to implement which the technical re-equipment of two basic cereal production facilities in Gomel was carried out. In particular, OJSC Gomelkhleboprodukt reconstructed the buckwheat plant with an increase in its production capacity to meet the full demand for 25 thousand tons of cereal per year, and OJSC Novobelitsky introduced a line for the production of polished peas with a capacity of 3.5 thousand tons of cereal per year. In addition, in the first half of this year, the modernization of production facilities for the production of instant cereal products at Bobruisk KHP OJSC will be completed.

In 2005-2007 a growth trend in product exports has been established and is intensifying. The volume of exports increased more than 3 times. The most in demand on the foreign market are instant cereals, flakes that do not require cooking, and porridges with an assortment of fruit fillings.

However, the sales market is still insufficient. Certain types of products from Belarusian manufacturers are uncompetitive mainly due to the price factor. The price of cereals is formed from the cost of grain and the costs of processing it. In the cost of cereals, the cost of grain is more than 85%. Average prices for cereals from Russian producers are 10-20% lower than prices for similar products from Belarusian producers.

To increase the competitiveness of the products of cereal enterprises, it is necessary to re-equip them, which should reduce the excess production capacity, reduce production costs and increase the efficiency of grain use.

Marketing should play a significant role in improving the efficiency of the industry. The marketing service at enterprises should become the leading department involved in the formation of the product market, organizing direct and feedback with customers. In modern conditions, only an enterprise whose management and specialists have reliable and timely information on all areas of activity (production, finance, sales) at their enterprise and at competing enterprises can function successfully.

Based on the above, the main directions for the development of the cereal industry should be:

Activation of investment, innovation and marketing activities;

Increasing the technical and technological level of production, transition to resource-saving technologies;

Improving the industry's raw material base;

Expansion of the range, production of new types of products.

List of used literature

1. Album of specialized forms of primary accounting documentation for organizations in the elevator, flour and cereal, baking, pasta and other industries, Minsk, 2004 – 224 p.

2. Bantsevich E.E. Features of cost accounting and calculation of production costs at enterprises of the flour and cereal industry and ways to improve them // Accounting and analysis. – 2004. – No. 11. – p. 12-17.

3. Butkovsky V.A., Melnikov E.M., Technology of flour, cereal and feed production. - M.: Agropromizdat, 1989. - 464 p.

4. Egorov G.A., Flour technology. Technology of cereals and compound feeds. - M.: Kolos, 1984. - 376 p.

5. Kazakov G.N. Accounting at grain storage and processing enterprises. – M.: Kolos, 1971.

6. Klenskaya S.D. Accounting at grain storage and processing enterprises / S.D. Klenskaya, G.I. Moiseenko, I.N. Andrianov. – M.: Agropromizdat, 1985.

7. Ladutko N.I. Accounting. Theory. Documentation. Correspondence. Registers. Reporting. - 6th ed., revised. and additional - Minsk: FUAinform, 2007.-808 p.

8. Mayevskaya S.L. Quantitative and qualitative accounting of grain and grain products / S.L. Mayevskaya, O.A. Labutina. – M.: DELHI print, 2002.

9. Guidelines for completing coursework for students of specialty 1 – 25 01 08 “Accounting, analysis and audit” full-time and part-time study, Moscow State University of Economics. - 2005. -16 p.

10. Novak E.V. Accounting for materials at enterprises of the elevator, flour-grinding and feed milling industries: Textbook. – M.: Ministry of Grain Products of the RSFSR, IPK of executives and specialists, 1986.

11. Handbook on commodity research of food products / T.G.Rodina.-M.: Kolos S, 2003.-608p.

12. Statistical Yearbook 2008, Ministry of Statistics and Analysis of the Republic of Belarus, 2008

13. Hosni R.K. Grain and grain processing / trans. from English Under general edited by N.P. Chernyaeva.- St. Petersburg: Profession, 2006.- 336 p.

14. Belarusian agriculture No. 7.- 2005,

15. Belarusian agriculture No. 2. - 2008,

16. Belarusian agriculture No. 3. - 2008,

17. Belarusian agriculture No. 8.- 2008,

18. Accounting and analysis No. 6.-2006,

19. Food industry No. 4 2006

20. Food industry No. 6, 2005,

21. Bread baker No. 2, 2006

22. Bread baker No. 2, 2009

23. Bread products No. 2, 2009

24. Storage and processing of agricultural raw materials, No. 4, 2008

25. Economic Bulletin of the Scientific Research Institute of Economics of the Ministry of Economy of the Republic of Belarus, No. 5, 2008

26. Economic Bulletin of the Scientific Research Institute of Economics of the Ministry of Economy of the Republic of Belarus, No. 11, 2008

In this regard, the accounting department of a manufacturing enterprise faces several important tasks:

• Determine the procedure for acceptance and accounting of raw materials.
• Establish the procedure and rules for accounting for materials at each stage of production, determine the frequency and form of material reports, take the form of primary documents on the basis of which material resources are released to the workshops and transferred from one technological site to another.
• Determine the nature of remuneration for production workers.
• Establish procedures and rules for accounting for finished products.
• Find out which structures of the enterprise are involved in the production process (departments of the chief mechanic, chief technologist, laboratory, quality control department, other support services - repairmen, equipment cleaning and adjustment, industrial premises cleaners, transporters).

Postings for production

So how do you distribute expenses? We recommend calculating the cost of finished products of mills in the following order: 1. It is necessary to determine the quantity of products produced (own and customer-supplied) in conventional units. 2. All costs for processing own and customer-supplied products (excluding the cost of by-products) are divided by the number of products produced in conventional units.

3. We determine the cost of processing certain types of products (we multiply the quantity of the type of product produced in conventional units by the cost of processing a unit of conventional products). 4. We determine the cost of processing 1 centner of each type of product, for which we divide the amount of costs for processing a certain type of product by the physical quantity of finished products. 5.

The procedure for maintaining accounting records in production

Attention

As grain products are released for processing, an invoice for the release of grain for processing is issued in three copies, of which one is transferred to the warehouse, the second to the mill, and the third to the laboratory. In the laboratory, invoices are accumulated throughout the month, and at the end of the month, a calculation of refacements and bonifications for grain released for processing is compiled in two copies. The calculation indicates the type of grinding, the name of the grain product, its quantity and quality indicators.

One copy of the calculation is submitted to the accounting department, and the second remains in the laboratory. The article “Fuel and energy for technological purposes” takes into account the costs of all types of fuel, energy (electric, thermal, compressed air, cold, gas) and water, both received from outside and generated by the enterprise itself, spent on technological needs in the process production of products.

Cost accounting in flour milling production

Important

The program records route and accounting sheets, records fuel, speedometer readings and tank residues, and calculates fuel consumption according to standards. An analysis of the costs of maintaining a machine and tractor fleet and calculation of piecework wages for drivers, machine operators and their assistants are carried out. Accounting for other costs. It is carried out in the context of departments, objects (item groups) and cost items.

A powerful mechanism for distribution and analysis of costs, calculation of the actual cost of finished products has been implemented. Full salary calculation. Maintaining personnel records; system for flexible configuration of types and groups of calculations; calculation of sick leave and vacation pay. Generation of standard and regulated reports.
Payment of wages can be made in all possible ways: cash, transfer to a card, payment in kind.

Accounting: cost accounting for the production of flour products

The article “General (plant) expenses” includes the share of costs associated with managing the enterprise and organizing production as a whole. Such expenses are preliminarily accumulated in account 26 “General business expenses”. General business expenses are distributed between types (names) of products in proportion to the cost of paying production workers.

The item “Other production costs” takes into account expenses that are not related to any of the above cost items. Other production costs, as a rule, are included in the cost of the relevant types of products in direct proportion to their quantity.
Ukraine”, records the movement of personnel, including records of employees at the main place of work and part-time, while internal part-time work is supported optionally (that is, support can be turned off if this is not accepted at the enterprise). The formation of standard forms for labor legislation is ensured. Automated: Calculation of wages to employees of the enterprise based on salary, other accruals and deductions with the ability to specify the method of reflection in accounting separately for each type of accrual; Conducting mutual settlements with employees up to the payment of wages and transfer of wages to the card accounts of employees; Deposit; Calculation of taxes and contributions regulated by law, the taxable base of which is the wages of employees of organizations; Generation of relevant reports (on personal income tax, on unified social tax).

The grinding is completed using the Grinding Receipt, Form 122 (Appendix 10). It indicates the full name. deliverer, name of grain, quantity, c, payment for processing 1 c and total. On the back of the receipt the yield of finished products (c) is indicated.
December 14, 2001 for processing from

Tyunikova V.B. 248 kg of barley was received and 248 kg of feed flour was obtained. The resulting feed flour is handed over to the feed shop according to the Invoice (for on-farm use) form 264 of the AIC (Appendix 11, 12). So, on 12/20/02, feed flour was transferred from processing to the warehouse using invoice 118, and on 12/21/02, using invoice 185 – 36.9 c.

Feed flour from the warehouse is sent to the feed shop for the preparation of feed, as mentioned above.
This statement indicates the inventory number of the fixed asset object, the name of the fixed asset, the date of commissioning, the norm for PV, the code of the norm, the book value, the amount of depreciation for the month and for the year, the residual value. The amount of depreciation for the mill for the 4th quarter amounted to 188 rubles, (book value x depreciation rate / 12) / 100. The mill equipment runs on electricity. Since 2002, meters have been installed on all fixed assets powered by electricity on the farm, on the basis of which they record the amount of electricity consumed.
Every month, the accounting department of the farm receives invoices from the Borisoglebsk branch of Energosbyt (Appendix 7). The invoice indicates the name of the seller - the Borisoglebsk branch of Energosbyt, its address and identification number.
Users can independently choose the option of using the regulated reporting subsystem: the traditional subsystem or the SEA service. Close integration of the SEA service with standard configurations allows you to transfer accounting system data without creating intermediate export files, as well as receive transcripts of the sums of indicators in SEA service reports in the program. Service capabilities “Accountant Monitor” allows you to quickly and in a convenient form receive data on balances on current accounts and in the cash register, on the amounts of receivables and payables.
“Express check of accounting” provides data analysis for compliance with the accounting methodology and legislation laid down in the program, helps to identify errors in accounting, suggests possible causes of errors and gives recommendations for correcting them.
The item “Business expenses” reflects the costs of containers and packaging of products in finished product warehouses (except for cases where the terms of the contract provide for the release of products without packaging and packaging or the cost of containers is reimbursed in excess of the wholesale price of the product). In cases where packaging of products (in accordance with the established technological process) is carried out in workshops before delivery to the finished product warehouse, the cost of packaging is included in the production cost of the product. This article also takes into account the costs of releasing products to consumers on site and shipping products from warehouses to rail and road transport (except for costs associated with loading flour during bulk delivery). When forming the full cost of production, the cost of containers and packaging materials is taken into account.
Accounting and tax records are maintained in accordance with the current legislation of Ukraine. “1C: Accounting for an elevator, mill and feed mill for Ukraine” provides a solution to all problems facing the accounting service of an enterprise, if the accounting service is fully responsible for accounting at the enterprise, including, for example, issuing primary documents, accounting for sales, etc. This application solution can also be used exclusively for accounting and tax accounting, and the tasks of automating other services, for example, the sales department, can be solved using specialized configurations or other systems.
Proper organization of accounting for the receipt and consumption of raw materials will help reduce costs and increase the profitability of vegetable oil production on the farm. Let us briefly consider the technology of vegetable oil production. Due to their biological characteristics, sunflower seeds are difficult to preserve.

Organizing seed storage is an important stage in the operation of an oil plant. Inappropriate storage of seeds can lead to their spoilage. Spoilage, in turn, leads to loss of seeds and the oil they contain. Proper organization and rational technology for storing oil seeds allows not only to preserve them without loss, but also to form batches of seeds for the most efficient processing and to ensure the highest oil yield at the lowest cost.

On the farm, sunflower seeds are stored in a warehouse.

"Chief Accountant". Appendix "Accounting in Agriculture", 2006, N 1

Costing is a calculation system that can be used to determine the cost of both all manufactured products and units of each type of product. Let's look at some of the features of costing in flour-grinding production, and also determine how accounting should be organized in this case.

Cost accounting method

Accounting for production costs at flour-grinding and cereal-feed enterprises is carried out, as a rule, by the incremental method using elements of regulatory accounting in terms of consumption of raw materials.

With the redistribution method, production costs are taken into account by type of production (redistribution) and expense items. The following are accepted as accounting objects at flour-grinding and feed milling enterprises:

• grinding - at flour mills;
• types of grain processing - at cereal enterprises;
• feed recipes - at feed mills.

Note. Transverse cost accounting method: features

Among the features of the incremental cost accounting method are the following:

• Cost accounting is carried out for each stage in the context of costing items;
• the object of cost accounting and calculation in each processing stage are semi-finished products or finished products of a specific processing stage;
• reporting calculations for the number of units produced are compiled for reporting periods.

Calculation using the coefficient method

At flour mills, several types of products are simultaneously produced from one raw material.

To determine the cost of each type of product, the overall cost of grinding is first determined, and then the cost per unit of production is determined.

The calculation unit in flour milling is 1 ton of flour of a certain type, bran and flour.

With single-grade grinding of wheat and rye without bran selection, the production cost of 1 ton of flour is determined by dividing the total cost of this grinding by the amount of products produced.

During varietal grinding, when several grades of flour, semolina are simultaneously produced from the same raw material and bran and feed meal are selected, the distribution of the total amount of grinding costs (production cost) by grade is made according to conditional coefficients established for individual grades of products. Ratios are an element of the enterprise's accounting policy and are not legally binding. That is, each enterprise has the right to calculate and set its own coefficients based on technological features.

The distribution of the total cost of grinding by product types is as follows.

1. The sum of conventional units for the products of a given grinding is determined (the quantity of each type of product is multiplied by the established coefficient).
2. Costs per conventional unit are calculated (the entire amount of grinding costs is divided by the total amount of conventional units).
3. The cost of each type of product is obtained (costs per standard unit are multiplied by the number of standard units of each type).

To check the correct distribution of grinding costs, the cost of each grade is multiplied by its quantity. The sum of costs for all varieties should ultimately result in the actual cost as a whole.

Let's look at all this using a conditional numerical example.

Example. Mukomol LLC grinds wheat into premium, first grade, and second grade flour; semolina and bran. Then the sum of conventional units will be determined as follows.

Name of varieties	Quantity, t	Coefficient	Amount of conditional units
1	2	3	4 (2 x 3)
Premium flour	1 700	4,0	6 800
First grade flour	680	2,8	1 904
Second grade flour	204	2,6	530
Semolina	34	4,2	143
Bran	782	1,0	782
Total	3 400	-	10 159

Let's assume that the total cost of grinding production is RUB 9,938,710. Then the cost of a conventional unit will be 978.3 rubles. (RUB 9,938,710: CU 10,159). Next, we determine the cost of 1 ton:

• premium flour - 3913.2 rubles. (978.3 RUR x 4 USD);
• first grade flour - 2739.24 rubles. (978.3 RUR x 2.8 USD);
• second grade flour - 2543.58 rubles. (978.3 RUR x 2.6 USD);
• semolina - 4108.86 rub. (978.3 RUR x 4.2 USD);
• bran - 978.3 rub. (978.3 RUR x 1.0 USD).

Checking the correct distribution of grinding costs:

3913.2 rub/t x 1700 t + 2739.24 rub/t x 680 t + 2543.58 rub/t x 204 t + 4108.86 rub/t x 34 t + 978.3 rub/t x 782 t = RUB 9,938,710

Reflection in accounting

Let us assume that the enterprise keeps records of finished products at actual production costs using accounting prices and without using account 40 “Product Output”.

Then the difference between the actual cost and the cost of finished products at accounting prices is taken into account in the “Finished Products” account under a separate subaccount “Deviations of the actual cost of finished products from the accounting cost.” This is directly indicated in paragraph 206 of the Methodological guidelines for accounting of inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n.

Let's continue our example. Let's consider how the cost of premium flour should be reflected in accounting.

Let us clarify that at the beginning of the month:

• the balance for the “Premium Flour” nomenclature was:

balance of production - 300 tons;

book value - 3500 rub/t;

• balance on account 43 subaccount "Accounting cost of finished products" analytical account "Premium flour" - 1,050,000 rubles;
• balance on account 43 subaccount "Deviation of the actual cost of finished products from the accounting value" analytical account "Premium flour" - 60,000 rubles.

The actual production cost of premium flour for the reporting month is RUB 6,652,440. (3913.2 rub/t x 1700 t).

The amount of premium flour sold during the reporting month was 1,500 tons.

The accounting value of premium flour sold during the reporting month is RUB 5,250,000. (3500 rub/t x 1500 t).

Then, in the accounting of Mukomol LLC, the accountant will write:

Debit 43 subaccount "Accounting cost of finished products" analytical account "Premium flour"

• RUB 5,950,000 (3500 rub/t x 1700 t) - reflects the book value of premium flour;

Debit 43 subaccount "Deviation of the actual cost of finished products from the book value" analytical account "Premium flour"

• RUB 702,440 (6,652,440 - 5,950,000) - reflects the amount of deviations of the actual production cost of premium flour from its cost at accounting prices;

Credit 43 subaccount "Accounting cost of finished products" analytical account "Premium flour"

• RUB 5,250,000 - the book value of sold premium flour was written off.

At the end of the month, the amount of deviations in the cost of premium flour is determined, relating to the sold premium flour. The amount of deviations will be equal to RUB 571,830. ((60,000 + 702,440) : (1,050,000 + 5,950,000) x 5,250,000).

The following is recorded in accounting:

Debit 90 subaccount "Cost of sales"

Credit 43 subaccount "Deviation of the actual cost of finished products from the book value" analytical account "Premium flour"

• RUB 571,830 - reflects the amount of deviations of the actual cost of premium flour from the accounting cost.

The actual cost of sold premium flour is RUB 5,821,830. (5,250,000 + 571,830). And the balance at the end of the month:

• on account 43 sub-account “Accounting cost of finished products” analytical account “Premium flour” - 1,750,000 rubles. (1,050,000 + 5,950,000 - 5,250,000);
• on account 43 sub-account “Deviation of the actual cost of finished products from the book value” analytical account “Premium flour” - 109,610 rubles. (60,000 + 702,440 - 571,830).

Thus, the actual production cost of the remaining premium flour at the end of the month is 1,859,610 rubles. (1,750,000 + 109,610).

In this assessment, premium flour is reflected in the second section of the balance sheet under the item “Finished products and goods for resale” in the group of items “Inventories”.

M.V. Stepanova

Head of department

internal control and audit

OJSC "Razgulay Group"

ACCOUNTING THE COSTS OF PRODUCING FLOUR PRODUCTS

Accounting for the costs of flour milling production is organized by workshops, within which it can be carried out by type of grinding. If the workshops simultaneously produce several types of products, then the costs of the main production for raw materials, basic materials and electricity are allocated to a certain grinding (in proportion to the cost (quantity) of processed grain by grinding), the remaining costs are distributed in accordance with the established bases for distribution (discussed below ).

Costs for analytical accounting objects are reflected in a separate subaccount of the main production (20 “Main production”, subaccount 1 “Flour milling production”) in accordance with the Methodological recommendations for planning, accounting and calculating the cost of production of enterprises of the flour, cereal and feed milling industry of the Department of Bread Products of the Ministry of Agriculture of the Republic of Belarus , approved by order of the Ministry of Agriculture and Food of the Republic of Belarus dated April 28, 2003 No. 33, according to the following nomenclature of cost items:

1. Raw materials and basic materials minus returnable waste;

2. Fuel and energy for technological purposes;

3. Labor costs;

4. Contributions for social needs;

5. Expenses for preparation and development of production;

6. General production costs;

7. General expenses;

8. Other production costs;

9. Selling expenses.

The article “Raw materials and basic materials” takes into account the costs of raw materials and materials used in flour-grinding production, which include the cost of: grain processed into flour; vitamins introduced to enrich it; materials for packaging finished products and containers in which vitamins are supplied to fortify flour; delivery of raw materials and basic materials.

The main amount of costs in this article falls on the cost of processed grain. Its cost is made up of average contract prices, taking into account procurement costs. As grain products are released for processing, an invoice for the release of grain for processing is issued in three copies, of which one is transferred to the warehouse, the second to the mill, and the third to the laboratory.

In the laboratory, invoices are accumulated throughout the month, and at the end of the month, a calculation of refacements and bonifications for grain released for processing is compiled in two copies. The calculation indicates the type of grinding, the name of the grain product, its quantity and quality indicators. One copy of the calculation is submitted to the accounting department, and the second remains in the laboratory.

The article “Fuel and energy for technological purposes” takes into account the costs of all types of fuel, energy (electric, thermal, compressed air, cold, gas) and water, both received from outside and generated by the enterprise itself, spent on technological needs in the process production of products.

The cost of fuel and energy is included in the costs attributable to the cost of production within the established norms of their consumption. Consumption standards are approved by the Department of Bakery Products in agreement with the State Department of Energy Saving and Energy Supervision.

The costs of energy (water, steam) generated by the energy shops of enterprises are included in the cost of production of these enterprises at the actual cost of energy.

The cost of thermal energy and water directly spent on the production of flour-milling products is determined based on the volume of thermal energy (Kcal) and water consumed (cubic meters), as well as the actual cost of a unit of these services.

The actual costs of such energy shops are preliminarily taken into account on account 23 “Auxiliary production”, according to which the cost of a unit of services is calculated. The calculation made is the basis for including the cost of thermal energy and water in individual production units based on the actual volumes consumed.

The costs of purchased energy and water consist of the cost of paid services to suppliers, which depends on the actual volumes of third-party services consumed and the current tariffs for these services.

The article “Labor costs” takes into account: wage payments for actual work performed, calculated on the basis of piece rates, tariff rates and official salaries in accordance with the forms and systems of remuneration accepted at the enterprise; the cost of products issued as payment in kind to employees; payments under bonus systems for workers, managers, specialists and employees for production results in the amounts provided for by current legislation, for saving raw materials and materials, fuel and energy resources, for the development and implementation of labor protection measures, bonuses for professional excellence, for high achievements in labor, etc. The same article shows compensatory payments related to work hours and working conditions, incl. allowances and additional payments to tariff rates and salaries for night work, overtime work, multi-shift work, for combining professions and positions and other payments provided for in subclause 2.7.3 of clause 2 of the above Methodological Recommendations.

The article “Deductions for social needs” reflects mandatory deductions according to the norms established by law to the Social Protection Fund, the State Employment Promotion Fund and Belgosstrakh (deductions for compulsory insurance against industrial accidents and occupational diseases), deductions are made from all types of wages workers involved in flour production, regardless of the sources of payments, except for those for which insurance premiums are not charged.

The costs included in the article “Costs for preparation and development of production” (if these costs are not financed from another source) include costs: for the development of new enterprises, production facilities, workshops and units (start-up costs); for the preparation and development of production of products not intended for serial or mass production; for the preparation and development of production of new types of products and technological processes, including the costs of research and development work on their development.

Expenses for the development of new enterprises, production facilities, workshops and units put into operation are included in the cost of production in proportion to the volume of products produced during the period from the beginning of their industrial operation during the standard period of development of the specified production capacities.

Preliminary costs for the development of new production facilities, workshops and units put into operation are taken into account as part of deferred expenses. The amounts of these expenses are determined by the estimate with the necessary calculations for it, compiled on the basis of the established regime, duration and other conditions of trial operation and development of the facilities being put into operation. In this case, the cost of products obtained during the comprehensive testing period and complying with established standards and technical conditions is excluded from the total amount of start-up costs. These expenses are included in the cost of certain types of products according to repayment rates established per unit of production based on the total amount of expenses, the duration of the repayment period and the planned volume of production in this period. When manufacturing several types of products, the costs of developing new production facilities, workshops and units are distributed among them in proportion to the costs of paying production workers.

The article “General production (general shop) expenses” reflects the share of expenses for the maintenance and operation of equipment, as well as for the organization, maintenance and management of production, which are previously taken into account on account 25 “General production expenses”. General production costs are distributed between types (names) of products in proportion to the cost of paying production workers.

The article “General (plant) expenses” includes the share of costs associated with managing the enterprise and organizing production as a whole. Such expenses are preliminarily accumulated in account 26 “General business expenses”. General business expenses are distributed between types (names) of products in proportion to the cost of paying production workers.

The item “Other production costs” takes into account expenses that are not related to any of the above cost items. Other production costs, as a rule, are included in the cost of the relevant types of products in direct proportion to their quantity.

The item “Business expenses” reflects the costs of containers and packaging of products in finished product warehouses (except for cases where the terms of the contract provide for the release of products without packaging and packaging or the cost of containers is reimbursed in excess of the wholesale price of the product). In cases where packaging of products (in accordance with the established technological process) is carried out in workshops before delivery to the finished product warehouse, the cost of packaging is included in the production cost of the product.

This article also takes into account the costs of releasing products to consumers on site and shipping products from warehouses to rail and road transport (except for costs associated with loading flour during bulk delivery).

When forming the full cost of production, the cost of containers and packaging materials is taken into account. At the same time, the cost of polyethylene and polypropylene bags and films, kraft bags and paper bags is included in the cost of production in full. Fabric and linen bags used for packaging and being returnable packaging must be returned to suppliers in accordance with contracts. Reusable sack containers are written off to the cost of production in the following order: new - in the amount of 40% of the cost, returned and reused - at the residual value. Commercial expenses include costs associated with the sale of products, their advertising, market research (marketing operations), participation in trading on commodity exchanges, auctions, etc.

Accounting for commercial expenses (costs for selling products) is carried out separately by type of production (for flour-grinding and feed milling production). Accounted expenses are charged monthly to the “Sales” account and are included in the full cost of production, as well as in the report on product sales in the total amount without subdivision by type of product.

It should be borne in mind that the cost of returnable packaging is not included in the cost of production.

Example

The following analytical accounts were opened at the bakery plant:

201001 - varietal wheat grinding;

201002 - rye grinding.

The following expenses were taken into account for these analytical accounts:

	Account correspondence	Costs for objects of analytical accounting, thousand rubles.
				The cost of raw materials used in processing has been written off
				Feed waste was capitalized at possible sale prices
			The cost of used thermal energy and water was written off
			Wages accrued to employees engaged in grain processing
			Contributions were made to the Social Protection Fund
			Emergency tax and contributions to the state employment promotion fund are assessed in a single payment
			Contributions have been made for compulsory insurance against accidents at work and occupational diseases
			A reserve has been created to pay vacations to employees
			Accrued interest on short-term loans received for the purchase of food grains has been written off
			Expenses for maintenance and operation of equipment written off
				General shop expenses are included in production costs
			The share of general business expenses is written off as production costs
				Contributions were made to the innovation fund

Thus, if at enterprises the flour-grinding shops are located in separate production premises and are serviced by different personnel, the costs of the main production are taken into account for each workshop separately.

In workshops that simultaneously produce several types of products, costs are distributed in the following order:

The costs of the main production for raw materials, basic materials and electricity are allocated to a certain grinding - in proportion to the cost (quantity) of processed grain by grinding;

The cost of other costs, except for labor and fuel and energy resources, is proportional to the active part of the equipment used. The cost of fuel and energy resources (thermal and electrical energy) is calculated based on the cost standards for producing 1 ton of products and current tariffs;

Labor costs and expenses associated with its use:

a) in flour and cereal shops producing several grindings simultaneously - in proportion to the amount of processed grain converted into conditional grinding, according to the following labor intensity coefficients for these grindings:

processing of millet into millet - 1.50;

processing of buckwheat into cereals - 2.00;

processing of oats into cereals - 1.50;

processing of barley into cereal - 1.50;

processing of corn into cereal - 2.15;

processing of wheat into cereals - 1.25;

production of hulled barley, oats - 1.0;

b) in workshops simultaneously producing feed and premixes - in proportion to the amount of produced conventional products, calculated according to the following labor intensity coefficients:

wallpaper grinding of rye and wheat - 1.00;

varietal grinding of rye and wheat - 3.30;

The remaining costs are proportional to the length of the working period required to produce the product.

If the structure of production has not undergone significant changes, then the actual distribution of these costs (except for raw materials, basic materials and electricity) can be made according to planned coefficients, determined by the ratio of these costs in planned calculations.

General production expenses are charged to the costs of each workshop in proportion to the amount of labor costs.

The quantity of products received from the flour mill is reflected in the invoice, which is the basis for the transfer and receipt of products to the warehouse.

Manufactured products are capitalized at their actual cost using debit 43 “Finished products” and credit subaccount 20-1 “Flour milling production”.

The use of computers to automate accounting is an important part of the information support system for all enterprise activities. Accounting itself consists of many routine operations associated with the repeated execution of the same arithmetic operations, the preparation of reporting and payment documents of various forms, and the transfer of data from one document to another.

In a non-automated accounting system, the processing of primary data and business transactions of an enterprise for production costs is easily traced and is usually accompanied by paper documents - orders, invoices, and order journals.

Computer processing involves the use of the same commands when performing identical accounting operations, which virtually eliminates the occurrence of random errors usually inherent in manual processing.

In addition, computer systems provide the administration with a wide range of analytical tools that allow them to evaluate and control the activities of the enterprise. The presence of additional tools ensures the strengthening of the internal control system as a whole and, thus, reducing the risk of its ineffectiveness. Thus, the results of the usual comparison of actual costs with planned ones, as well as reconciliation of accounts, are received by the administration more regularly through computer processing of information.

Of course, a computer program cannot replace a competent accountant, but it will save his time and effort by automating routine operations, find arithmetic errors in accounting and reporting, and assess the current financial position of the enterprise and its prospects. In addition, computer-based accounting carries out the functions of preparing and storing electronically primary and reporting documents, as well as forms of frequently repeated forms (payment orders, invoices, receipt and expense orders, advance reports, etc.) with already generated details enterprises.

Since the activities of the Mamlyut Flour Mill LLP enterprise are characterized by a variety of business operations that are different in their functionality, in the process of improving accounting it is necessary to choose a computer accounting system that would ensure the maintenance of all the main accounting functions and sections of the enterprise. Such programs, which combine and support all functions and sections of an enterprise, include integrated accounting systems. They are usually implemented within the framework of one program consisting of separate modules. Each module is designed to process individual accounting areas where analytical accounting is maintained. Another characteristic feature of them is the expansion of the traditional composition through such additional modules as financial analysis, investment accounting, production, warehouse accounting, etc.

The director of the enterprise decided to install the 1C: Accounting software package on the enterprise’s computers to automate accounting.

"1C: Accounting 7.7" is a universal accounting program that does not require prior mastery. The program is designed for comprehensive automation of accounting at enterprises in various industries and supports the execution of all the necessary set of business transactions. The work algorithms are standardized and comply with the current legislation of the Republic of Kazakhstan for the non-budgetary sphere. The distribution of rights and responsibilities by categories of personnel involved in accounting work is also typified. All categories of personnel share one common information base, thereby achieving high efficiency of collective work.

All program modules can be installed on one or, when working on a network with a dedicated server, on different computers in accordance with the distribution of responsibilities between employees of the enterprise.

This program has flexible accounting options:

using multiple charts of accounts simultaneously

multi-level charts of accounts

multidimensional analytical accounting

multi-level analytical accounting

quantitative accounting

multi-currency accounting for an unlimited number of currencies

maintaining records for several enterprises on one computer

complex wiring.

The director of Mamlyutsky Flour Grinding LLP concluded an agreement with Plast Firm LLP on the purchase and sale of software products "1C: Enterprise, version 7.7", as well as on the provision of installation and maintenance services for this software product.

This software product was chosen because it can be adapted to any accounting features at a particular enterprise using the 1C: Configurator module, which allows you to configure all the main elements of the software environment, generate and edit documents with any structure, change their screen and printed forms , create journals for working with documents with the possibility of their arbitrary distribution among journals. In addition, "1C: Configurator" can edit existing and create new directories of arbitrary structure, create registers for accounting funds in the required sections, set any information processing algorithms, describe the behavior of system elements in a built-in language, etc. It's important to note that setting up the product does not require extensive programming knowledge. When checking the configured configuration, the Debugger function is activated; it is also used to identify possible failures in the operation of the system as a whole.

"1C: Enterprise" allows you to automate the preparation of any primary documents: payment orders and other bank documents, invoices for payment, invoices, invoices, cash receipts and debit orders, advance reports, powers of attorney, and other documents.

The initial information in "1C: Enterprise" is an operation that reflects a real business transaction that occurred in the enterprise. An operation contains one or more accounting entries to reflect the completed business transaction in accounting. Transactions can be entered manually or generated automatically by entered documents.

In addition, 1C: Enterprise can use standard operations that enable the user to automate the routine entry of frequently repeated operations.

"1C: Enterprise" includes a set of standard reports that allow an accountant to obtain information for an arbitrary period, in various sections and with the required degree of detail. All generated reports can be printed.

Synthetic accounting reports: balance sheet, checkerboard sheet, general ledger, order journal and account sheet, account analysis - for period and by date, account card.

Reports on analytical accounting: balance sheet for an account in the context of analytical accounting objects, analysis of an account in the context of analytical objects, analysis of an analytical object for accounts, an account journal order for an analytical object, card of transactions for an analytical object.

The standard configuration of "1C: Enterprise" implements the most common accounting schemes and can be used in most organizations. To reflect the accounting specifics of a particular enterprise, the standard configuration can be changed in accordance with accounting requirements. "1C: Enterprise" has a Configurator launch mode, which provides:

setting up the system for various types of accounting

implementation of any accounting methodology organization of any directories and documents of any structure

customizing the appearance of information entry forms customizing the behavior and algorithms of the system in various situations using a built-in object-oriented language wide design capabilities for creating printed forms of documents and reports using various fonts, frames, colors, drawings the ability to visually present information in the form of diagrams quick change configuration using constructors.

Standard operations in 1C: Enterprise, version 7.7:

1) Accounting for settlements with counterparties. Accounting for settlements with suppliers and customers can be carried out in tenge, conventional units and foreign currency. Exchange rate and amount differences for each transaction are calculated automatically.

Settlements with counterparties can be carried out under the agreement as a whole or for each payment document (shipment, payment, etc.). The method of settlement is determined by a specific agreement.

When preparing receipt and sales documents, you can use both general prices for all counterparties and individual prices for a specific contract.

2) Accounting for fixed assets and intangible assets. All basic accounting operations are automated: receipt, acceptance for accounting, depreciation, modernization, transfer, write-off. It is possible to distribute the amounts of accrued depreciation for a month between several accounts or objects of analytical accounting. For fixed assets used seasonally, it is possible to use depreciation schedules.

3) Accounting for main and auxiliary production. The calculation of the cost of products and services produced by the main and auxiliary production is automated. Accounting for finished products released during the month is carried out at planned cost. At the end of the month, the actual cost of manufactured products and services provided is calculated.

The range and quantity of materials and components for transfer to production can be automatically calculated based on data on manufactured products and information on consumption standards (specifications).

6) VAT accounting. For VAT accounting purposes, methods for determining income “by shipment” and “by payment” are supported. The Purchase Book and Sales Book are generated automatically.

VAT accounting for purchased goods sold using a 0% VAT rate has been automated. It is possible to distribute VAT amounts presented by suppliers of purchased assets in accordance with the Tax Code for sales transactions subject to VAT and exempt from VAT.

7) Payroll accounting, personnel and personalized accounting. In "1C: Enterprise 7.7" records are kept of the movement of personnel, including records of workers at the main place of work and part-time, while internal part-time work is supported optionally (i.e. support can be turned off if this is not accepted at the enterprise). The formation of unified labor forms is ensured.

The calculation of wages for employees of the enterprise based on salary and the maintenance of mutual settlements with employees up to the payment of wages is automated, as well as the calculation of taxes and contributions regulated by law, the taxable base of which is the wages of employees of organizations, and the generation of appropriate reporting.

8) Final operations of the month. Routine operations performed at the end of the month are automated, including currency revaluation, write-off of deferred expenses, determination of financial results, and others.

9) Typical operations. The main way to reflect business transactions in accounting is to enter configuration documents corresponding to the primary accounting documents. In addition, direct entry of individual transactions is allowed. For group entry of transactions, you can use standard operations - a simple automation tool that can be easily and quickly configured by the user.

10) Standard accounting reports. The configuration includes a set of standard reports designed to analyze data on account balances and turnover and transactions in a variety of sections. These include the balance sheet, chess sheet, account balance sheet, account turnover, account card, account analysis, subconto analysis.

11) Regulated reporting. The configuration generates mandatory (regulated) reporting of the following types: accounting, tax, statistical, for individuals, as well as reporting for submission to various funds.

Automation of accounting in small businesses is one of the most important tasks. The situation is such that accounting itself in a small enterprise can be considered as an internal matter of the enterprise, and the basis for assessing the financial and economic activities of the enterprise on the part of the state is reporting (balance sheet and other reporting forms), which must be submitted quarterly to the tax office according to place of registration of the enterprise. In addition, there are scheduled and unscheduled tax audits, which may require all accounting documents, including primary ones. All this determines the widespread use of accounting software products in Kazakhstan.

Currently, there is a wide selection of different accounting automation systems. They should not be divided into good and bad, strong and weak. All of them are good and their capabilities find practical application in enterprises of various sizes, profiles and types of activities. When automating accounting in small businesses, you should choose the necessary accounting automation system based on the tasks and available resources.

When automating accounting, it is important not to simply transfer all paperwork to the computer. It is important that this increases the efficiency of the accounting department and improves control over the financial and economic activities of the enterprise, which in turn will increase the efficiency of enterprise management, and, as a consequence, the efficiency of its work.

For the full operation of the entire enterprise as a whole, it is necessary to increase the role of chief specialists and mid-level specialists. Conduct personnel selection taking into account their high qualifications and work experience at enterprises in the grain and flour-grinding industries