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- Change the initial weight of raw materials and semi-finished products processing;

- Irregular output throughout the year;

- Significant fluctuations in work in progress;

- Minor changes to the rules, small differences between the planned and regulatory cost.

In enterprises   Dairy costs of raw materials are taken into account under several articles

such as "Raw", "Essential", "recyclable waste", "Auxiliary materials for technological purposes,"

"containers and packaging". For raw materials are natural milk, cream, cheese, sour cream, and

others. The basic materials are sugar, candied fruit, raisins, vanilla, salt, cocoa, coffee, oil, flour,

and other ingredients. Return wastes include skim milk, buttermilk and whey obtained in the

development of oil, rennet cheese, cream, cottage cheese, and other products.  Recyclable waste

estimated by companies for intraindustrial consumption is excluded from raw material

costs. Waste production also includes stripping and cutting cheese and cheese sold to feed farm

animals.

The costs of auxiliary materials which include industrial chemicals, enzymes, fabric

(gauze, flannel or calico filter, cotton filters, etc.), disinfectants and detergents, equipment,

packaging materials, single use packaging highlighted in a separate article.

The article "Containers and packaging" reflects the costs of packaging materials and

containers in which the finished product on the production floor is placed. Wooden containers,

cardboard and corrugated cardboard,  in which butter, cheese, canned milk are placed, include in

the cost of finished products in the amount of 100% of the cost of the packaging.

The main task of breeders is to increase of milk production and improve its quality. The

solution to this problem is connected with the improvement of production activities. The analysis

and evaluation of the results of the work should take into account both quantitative and

qualitative characteristics of milk production.

In animal to primary documents, based on which all subsequent entries in the accounting

records, include such documents as:

·

cost accounting of labor;

·

on the use of labor;

·

accounting items of work;

·

accounting yield

The production of cost accounting and calculation of cost of production in the food

industry is carried out by   pig method   using the elements of a standard method of accounting

for raw materials, materials and labor costs.

The main raw materials leaving in the production is carried out in strict accordance with

the  production  program  of  the  enterprise  in  compliance  with  the  existing  rules  and  recipes  of

their consumption and is made of limit-tapping cards, patch requirements on holiday (internal

moving) materials.

Deviations from the norms of consumption of raw materials are identified inventory

method. With this method, deviations are identified for each type of raw material by comparing

the actual flow at a flow rate of these values according to the norms laid down in the regulatory

costing. Daily workshops are inform the accounting department of the enterprise about thesupply

and consumption of raw materials, basic materials, release of the production and delivery to the

warehouse of finished products in the past day. These particulars also show the actual

consumption of raw materials and basic materials in comparison with the current regulations.

Payroll  is  carried  out  in  the  context  of  workshops  and  objects  of  calculation.  The

distribution of labor costs of production workers in the calculation section (by product) is based

on piece rates per unit, the tariff rates and salaries for by the hour paid workers, over-tariff

surcharges to the basic piece-rates due to a departure from the normal conditions of production,

over-tariff surcharges on piece work bonus by and the hour bonus system of remuneration for

operating results and other payments.

That part of the wages of production workers, direct assignment of which the cost of

individual products is difficult, distributed in the following order:

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-  In  the  enterprises  of  the  dairy  industry  -  on  the  basis  of  the  calculation  based  on  the

volume of production, the list of jobs and service standards, or in proportion to the cost of raw

materials;

The costs of items: recyclable waste, purchased products, semi-finished products and

production services of third-party companies and organizations, transport and procurement

expenses, supplies for technological purposes, fuel and energy for technological purposes are

allocated for objects of calculation is proportional to the weight of raw materials taken for

processing .

Indirect costs are allocated among the various product types in proportion to the cost of

raw materials, wages of production workers, mass and volume of output, as is customary in

accounting policies.

The actual cost of the finished product released is determined for each item of

expenditure: the residue of work in progress at the beginning of the month added the actual costs

for the period and subtracts the cost of defect and the final amount of shortages and balances

work in progress at the end of the month.

When calculating the cost of manufactured products   

when from one kind of raw

material is produced simultaneously several varieties of products distribution of the total

manufacturing costs is performed on the coefficients set at the appropriate grade products in the

following sequence:

1. The amount determined by the conventional units of product by multiplying the

quantity of each kind of products by the appropriate factor;

2. The determined costs of a conventional unit by dividing the sum of operating costs

totaling conventional units;

3. Determined by production cost of each variety of products by multiplying the cost per

standard unit by the number of conventional units of each variety.

The amount of costs for all grades should give a result of the production cost of

production as a whole.

All other production costs recognized in the relevant articles of calculation costs as a

whole are broken down calculating objects (by species and product names) is proportional to the

standard cost calculated for each item separately.

Conclusion. In the conditions of modern market relations the initial cost is an important

feature of industrial and economic activities of the organization. Calculation of this indicator is

necessary for the evaluation of the plan for it and its dynamics; the definition of production and

profitability of  individual products; 

identification of reserves  decrease  production

costs; determining the pricing of products; calculation of national income at the national

level; calculation of the economic efficiency of new equipment and technology.

Literature:

1.

Lisovich   GM Accounting Financial Accounting in agriculture [Text]: the textbook. - M .:

university textbook, 2009. - 318   from.

2.

Pizengolts   

MZ Accounting  in  agriculture  [Text]:  the  textbook. Volume  1,  Part.   

1  /

MZ   Pizengolts. - M: the Finance and statistics, 2009. - 479   from.

3.

Horuzhy   LI Accounting of production costs and calculation of cost of production in the

agricultural organizations [Text]: teaching practical manual / LI   Horuzhy, KA  Jikia, VI   Horuzhy. - M.:

Publishing house "Alfa-Press", 2011. - 224   from.