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целью мобилизации внутренних ресурсов; получение точных сведений об остатках и
движении запасов в местах их хранения.
В ходе изучения анализируемых примеров производственно-хозяйственной
деятельности, можно с уверенностью сказать о том, что в данном исследовании выполнены
все три основные задачи анализа обеспеченности и использования материальных ресурсов:
выполнен анализ оценки реальности планов материально-технического снабжения,
степени их выполнения и влияния на объем производства продукции, ее себестоимости и
других показателей;
была произведена оценка уровня эффективности использования материальных
ресурсов;
были выявлены внутрипроизводственные резервы экономии материальных ресурсов, и
была произведена разработка конкретных мероприятий по их использованию [6].
Своевременное и полное обеспечение предприятия сырьем и материалами,
необходимого ассортимента и качества, уменьшения его потерь во время хранения и
перевозки, упрощения конструкции изделий предприятия, улучшение использования сырья и
материалов, сокращения до минимума отходов, повышения квалификации работников,
своевременное и полное использование резервов на предприятии и т.д., является
необходимым условием выполнения планов по производству продукции, снижению ее
себестоимости, росту прибыли, рентабельности предприятий.
Литература:
1.
Закон РК «О бухгалтерском учете и финансовой отчетности» от 28.02.2007г.
2.
Васючков Е.Ф. Бухгалтерский учет и «1С: Предприятие 8.1» для Казахстана. -
Алматы: РУХ, 2008, -128 с.
3.
Дюсембаев К.Ш., Аудит и анализ финансовой отчетности: Издательство
«Бухгалтерский учет», 2012.
4.
Донцова А.В. Бухгалтерская отчетность и ее анализ. – М.: "Интер-Тех", 2014 г.
5.
Ержанов М.С. Первичный учет на промышленных предприятиях М. Финансы и
статистика, 2010
6.
Либерман Л.В. Учет материальных ценностей. М.:Финансы и статистика, 2014
DAIRY PRODUCTION: COST ACCOUNTING AND CALCULATION OF COST
Otegaliyeva Z.R.
L.N. Gumilyov Eurasian National University,
Astana, Kazakhstan
E-mail: u.zhaisan@gmail.com
Agriculture is one of the most important sector of the economy. Today agro-industrial
policy aims to make it highly efficient and competitive, significantly improve the reliability of
the country's agricultural products, and improve its quality. The new aim is to carry out a radical
transformation of economic relations in agriculture the meaning of which is to give rural people
the possibility to develop the self-reliance, entrepreneurship and initiative.
The relevance of this article is caused by the fact that the issue of cost reduction at the
present stage, the search for reserves to reduce it helps many households to improve their
competitiveness, to avoid bankruptcy and survive in a market economy.
Cost of production is the most important indicator of the economic efficiency of
agricultural production. It synthesized all aspects of economic activity and accumulates the
results of using all production resources. Cost reduction is one of the priorities and urgent tasks
of any society, every sector of the enterprise. The amount of profit and profitability, the financial
position of the company and its ability to pay, the rate of expanded reproduction, the level of
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purchasing and retail prices of agricultural products depends on the level of the cost of
production.
Calculations allow us to make better management decisions, to compare actual costs with
the planned costs of similar organizations and make fuller use of reserves of economy. In
addition, they contribute to the economic feasibility of prices of products, because socially
necessary costs of production and sales of products, works and services together with the
consumer cost of goods are taken for the base price.
Especially costing plays high role in market conditions when each unit must be weighed
against their costs with revenues, and operating economy becomes the main source of growth in
labor collectives income, payroll, and enhance the competitiveness of enterprises.
Manufacture of food products materially has variety forms (see Table 1).
Table 1
Production processes of the food industry
Manufacturing
Raw materials
Processes
Methods of canning
Meat processing
Beef, lamb, pork,
poultry
Slaughter, Cutting,
separation of the
bones, cutting into
small pieces, cooking
Salting, smoking,
chilling, freezing,
sterilization
Fish processing
All species
Cutting off heads,
gutting, filleting,
cooking of
Freezing, drying,
smoking,
sterilization
Canned fruits and vegetables
Fresh fruit and
vegetables
Blanching or
cooking, crushing,
juice concentration in
vacuum
Sterilization,
pasteurization,
drying, dehydration,
lyophilization
DAIRY & CHEESE
Milk, sugar and
other components
Separation, knocking
down (oil),
coagulation (cheese),
aging
Pasteurization,
sterilization, or
thickening, drying
Flour and cereal products
Cereals
Grinding, sieving,
milling, rolling
Drying, baking and
confectionery
processing
Bakery products
Flour, dry
ingredients, water,
oil, vegetables and
condiments
Kneading dough
fermentation, rolling
and forming
Baking, cutting,
surface treatment
and packaging
Production and refining of sugar
Sugar beet, sugar
cane
Grinding, maceration,
concentration in
vacuum,
centrifugation, drying
Confectionary
Processing in vacuo
Refining of oils and fats
Peanuts, olives,
dates, other fruits
and grain,
vegetable and
animal fats
Milling, steam or
solvent extraction,
filtration,
Pasteurization if
necessary
Thus, the main characteristics of the organization and manufacturing technology in the
food industry are:
- Mass scale production, large and relatively stable range of products;
- Using in the production of the specific raw materials of vegetable and animal origin;
- High material consumption of products;
