Облік виробничих витрат на хлібопекарських підприємствах України
| Autor: | A. Z. Didyk |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2019 |
| Předmět: |
Cost price
Financial result Cost accounting Procurement Value (economics) General Earth and Planetary Sciences Production (economics) lcsh:SD1-669.5 Profitability index Business lcsh:Forestry Activity-based costing нормативний метод загальновиробничі витрати технологічні витрати калькуляція норма виходу хліба вологість борошна Industrial organization General Environmental Science |
| Zdroj: | Науковий вісник НЛТУ України, Vol 29, Iss 8, Pp 93-96 (2019) |
| ISSN: | 2519-2477 1994-7836 |
| Popis: | Current economic transformations at the bakery enterprises require the solution of many technical, industrial and organizational problems. Consequently, there is a need to develop new approaches to the organization and methodology of accounting for production cost of bakery enterprises and to determine the financial result of enterprises. The following methods were used to conduct the research: synthesis – for generalization of various aspects of accounting; specification – to substantiate the contents of the forms of accounting; statistical and analytical calculations, comparisons – for the comparison of data in dynamics; grouping – to determine the dependence of indicators on each other. The article examines the legislative and regulatory aspects of accounting for costs at bakery enterprises. The study considered the disadvantages of cost accounting, current expenses of enterprises, costs associated with the production of bakery products and the articles of costing. The article determined content of the concept of expense and considered normative method peculiarities of accounting of expenses at bakery enterprises. Main tasks of this method include operational analysis of production costs and the prevention of inappropriate use of resources. The article also established which components are included in the cost of bakery products production and conducted the study of the characteristics of accounting for production costs at bakery enterprises of Ukraine. The authors determined the problems of accounting of variables and constant total production costs and proposed the way of their solution. Moreover, they substantiated the value of recipes in calculating the cost price of manufactured products and determined that the main share in the cost of bread is occupied by flour, other main materials, transport and procurement costs, fuel for technological purposes, electricity for technological purposes, basic and additional wages. The article also established basic technological features of bakery products production and considered their influence on accounting of production costs. The authors have given the main indicators used to calculate the norm of bread output. Consequently, considering the fact that the value of production costs directly affects profitability, the issue of ensuring the optimal level of costs is put forward. It is impossible to achieve this without a well-adjusted cost accounting system. |
| Databáze: | OpenAIRE |
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