Accounting in production and its features

Accounting - the most important line of work of employees of an industrial enterprise. Based on what principles should it be built? What accounting accounts are used in accounting for business transactions in the workplace?

Accounting as a system

Among the Russian experts, the approach is widespread, according to which accounting in production should be regarded as a special system. Optimal - as information, along with others, which belong to the appropriate category (for example, with technological, regulatory systems). From this point of view, accounting at the workplace can be a part of the financial system, and the most important, because it is on the basis of data generated by competent specialists with financial education that the enterprise's economic performance is assessed.

Using synthetic and analytical methods, the accountant creates an information base that reflects the assets, liabilities of the firm, the results of its economic activities. Accounting as a system can be a resource useful both for managers of the enterprise, taking various managerial decisions, and for the owners of the firm, its shareholders, investors, creditors.

Data that contains accounting in production can be used in planning business development, making decisions about making changes in the management model of the firm, setting priorities for investing in various projects.

To the jurisdiction of the type of accounting in question both at the level of legislation and in local normative acts very stringent requirements can be put forward. Actually, this can be another confirmation of the importance of such a system of information gathering, as accounting.

As for the sphere of production itself, in it the regulation of accounting can be given even more serious attention. The corresponding segment of the economy is related to the real sector, it controls the turnover of the company's real assets, raw materials, materials, and all this requires the implementation of well-regulated approaches to the organization of accounting.

The main requirements for accounting in production

Accounting in production is a kind of activity of competent specialists, the results of which can be put forward a number of serious requirements. So, the information recorded in accounting should be:

- objective;

- Timely;

- operational;

- verifiable.

Another significant criterion here is the suitability of accounting information for reading, if necessary, by a person who is not a specialist in accounting. They may be, for example, an investor or a shareholder who has a general idea of accounting, but at the same time expresses interest in acquaintance with information reflecting the state of affairs in business.

Main data sources for accounting

In any industry, whether it is the production of electronics or the production of furniture, accounting is maintained using similar types of sources. They will be classified on the following grounds:

- composition;

- appointment;

- duration of formation;

Level of generalization.

By composition, the accounting documents are divided into:

- on incoming - those that come to the organization from outside economic entities;

- on outgoing - which are transferred from the firm to other organizations;

- internal - their turnover is carried out within the enterprise.

By appointment, accounting documents are classified:

- on the regulatory - those that reflect the decisions of the management regarding certain economic transactions;

- on executive - those that legally fix the relevant operations.

Of course, in the document circulation of the enterprise can also apply those documents that are difficult to unambiguously attribute to administrative or executive. For example, it can be references, various calculations and registers, through which, for example, a competent specialist can reflect the costs of production in accounting.

By the duration of the formation of accounting documents are divided:

- for one-time - those that reflect a single economic transaction;

- for accumulative - those that are formed during a particular period in order to reflect information about similar economic transactions.

Based on the degree of generalization, accounting documents can be subdivided:

- Primary - those that reflect the operation directly at the time of its implementation (for example, when shipping materials);

- on summary, which includes data on several primary documents.

With the use of the above documents, almost any business operations can be recorded at the enterprise. In principle, they are suitable not only for such a segment as the scope of production. Accounting using these sources can lead a trading, service enterprise.

Of course, the practical application of these or other documents can be predetermined by the specifics of economic operations in a particular firm. But the classification of sources will remain unchanged, as well as the basic principles of dealing with them, since the accounting procedures are rather strictly regulated.

Let us now consider the main tasks of accounting at industrial enterprises.

Accounting at work: main tasks

Again, regardless of the specific segment, whether it is the production of aluminum or the production of furniture, accounting at industrial enterprises is carried out in order to solve the following problems:

- the formation of reliable information about business processes in the firm, as well as the results of its economic development for a certain period;

- control over the movement of various assets and liabilities that belong to the organization, labor, financial resources - based on the operation of established rules of law;

- development of local regulations;

- increase of production efficiency due to analysis of key indicators recorded in accounting.

The specified tasks should be solved taking into account the provisions of the regulatory legislation on accounting, various subordinate legal acts, explanations of departments, provisions of internal corporate regulations.

There are also a number of principles of accounting in industry.

Principles of accounting in industry

In principle, the organization of accounting of agricultural production, and the solution of the corresponding tasks in the firm for the release of software will be carried out with an accent:

- to ensure comparability of information related to the category of accounting, with planned indicators;

- on the effective distribution of functions to collect the necessary accounting information, as well as the formation of accounting documentation - between the competent specialists of the firm;

- on the use of advanced, technological approaches to the implementation of accounting;

- on the unity of the documentary base used by various divisions of the company in the formation of information, and documents that are relevant to accounting.

Requirements for accounting information

Regarding accounting information, there are also a number of requirements. They will be relevant regardless of the specific stages of the release of goods (the supply of finished goods - although they are kept separate accounting, the production of semi-finished products). We are talking about the following requirements:

- compliance with the accounting policies adopted in the firm;

- full and reliable reflection within the accounting period of indicators on the property and business operations of the firm;

- ensuring the identity of indicators of analytical and synthetic accounting ;

- effective allocation of production costs - for example, current and capital, the classification of income and expenditure for specific periods.

Does the specific sphere of economic activity matter from the point of view of setting priorities in the organization of accounting? As a rule, there is dependence here. Let's study its specificity.

How does accounting depend on the scope of the company?

The industry can be divided into 2 main segments - finishing and processing.

For the production of the first type is characterized primarily by the lack of a large number of redistribution in the production of finished products. That is, in particular, accounting for the costs of auxiliary production can not be maintained in principle. The firm, having produced the extraction of a particular mineral, leads it in a form suitable for deliveries to the customer, and organizes its transportation.

As for production costs in extractive industries - these are usually reflected in the redistribution and are subdivided if necessary in the framework of analytical accounting for individual structural divisions of the firm.

If processing of a mineral is supposed, then the production can already be classified as processing. In this case, its accounting can be much more complicated in the structure and content of transactions. The production of semi-finished products in this case may be an obligatory stage for the release of the finished product.

Certain nuances can be characterized by specific segments of the release of goods or services. So, one thing is the processing of raw materials and materials, as a result of which a finished product is obtained. In this case, accounting at the production can be conducted by processes, sometimes - technological redistribution. It's another matter if a technically sophisticated product is being manufactured. In this case, accounting will be more difficult. The production of equipment, machines, various control elements for them involves mechanical processing and assembly of parts, spare parts, design elements.

Enterprises that operate in the relevant segments, adapt accounting to a large range of materials that are used in production. To select specific accounting instruments, the specificity of the management model, the basic principles of the formation of the enterprise by human resources, can also have significance.

It is important in which structural units are carried out those or other production operations, by whom, when interacting with which experts - inside the firm or outside it.

Nuances of accounting: the organization of production

The organization of production can be built on different principles. Among the most popular approaches here - streaming and imprecise. The organization of production of the first type presupposes the alignment of special technological lines at the factory, during which the subsequent assembly of the finished product is carried out.

Accounting for production costs, circulation in the flow scheme, as a rule, to organize easier based on the strict regulation of operations of the release of goods by the enterprise. In turn, with incomplete production equipment is installed on a group basis. Specialists working in each of the relevant units perform part of the specified operations, after which they transfer the semi-finished product or a certain part of the product to an assembly in another department of the firm.

Accounting in the production: wiring

The most important nuance that characterizes accounting in production is the use of postings. Let's consider their features.

Among the main accounts of accounting, which are used for the formation of postings in the industry, 10. It reflects business transactions for various types of raw materials. The balance on it reflects the value of the corresponding resources as of a certain date. Another account in demand for the formation of production postings is 20. It reflects the main economic operations for production. The balance on it reflects the cost of production, which is classified as unfinished - as of a certain date. It can be noted that this account reflects the costs of industrial (accounting costs of production) enterprise. In particular, here can be fixed: the cost of raw materials and materials, the size of the salary of employees of production workshops.

If necessary, the accountant can open various sub-accounts to the main accounts of accounting. Consider an example of accounting in the workplace with the use of postings, in which the accounts in question are involved.

Postings in production: an example of their use in accounting

The first stage of most production is the purchase of fixed assets. As a rule, 3 basic economic operations are formed here.

First of all, it is accounting for the account for the payment of the fixed asset from the supplier - without VAT. It is reflected by posting on the debit of account 08 and Credit 60. In turn, VAT is reflected through the use of Debit account 19 and Credit 60. The fact of payment for equipment is reflected in the posting under Account 68 and Credit 19.

Acceptance of VAT to deduction - according to Debit 68, Credit 19. The fact of putting the fixed assets into operation is reflected by posting on the Debit of account 01, Credit 08.

The next production operation is the purchase of materials. It consists of such economic operations as:

- Accounting for materials from the supplier (Debit 10, Credit 60);

- Reflection of VAT on delivery (Debit 19, Credit 60);

- reflection of the fact of payment of the invoice from the supplier (Debit 60, Credit 51);

- VAT refund to deduction (Debit 68, Credit 19).

Accounting for production also involves the accrual of depreciation of fixed assets:

- for basic production (Debit 20, Credit 02);

- on an auxiliary (Debit 23, Credit 02);

- on general production, as well as general economic objects (respectively, Debit 25, 26, Credit 02).

The release of materials into production is reflected by postings: for the main production - Debit 20, Credit 10, for the subsidiary - Debit 23, Credit 10. The calculation of the pay to employees of the production departments, as well as social contributions to wages, is reflected by postings:

- for employees of the main production - Debit 20, Credit 70 (for social contributions - 69);

- for workers in auxiliary shops - Debit 23, Credit 70 (for social contributions - 69).

The transfer of finished goods to the warehouse is made by posting using Debit account 43, Credit 20. Sale of the output implies the following accounting operations in accounting:

- shipments (Debit 62, Credit 90.1);

- write-off of the cost of goods (Debit 90.2, Credit 43);

- VAT refunds (Debit 90.3, Credit 68);

- fixing profits from sales - as a financial result (Debit 90.9, Credit 99);

- reflection of payment for goods from the buyer (Debit 51, Credit 62).

Of course, this is not an exhaustive list of postings that characterize the economic operations when goods are released, accounting for production costs. The tasks that the accountant of an industrial firm can solve are much broader than the example we examined. However, the economic operations that we have noted can be called typical, common to the sphere of production.