ORGANIZATIONAL AND METHODOLOGICAL FOUNDATIONS OF COST ACCOUNTING AND PRODUCTION IN SLAUGHTER DEPARTMENTS AT MEAT PROCESSING PLANTSKushnir V.
Key words: cost accounting; production technology; the main products; the concurrent products; byproducts
The main purpose of research is to determine the features of formation costs and yields in slaughter departments at meat processing plants. The economic categories are researched: the cost of production, the cost of accounting objects, the product cost, the main products, the concurrent products, the by-products, and the irreversible waste. The method of classifying meat products and products of slaughter to each of category has been offered. The article deals with technology and organization of slaughter animals in slaughter department and their influence on building accounting in this subsection. Documentation of transactions with a finished product and finished products evaluation in accounting is substantiated. This documentation will facilitate the formation of accounting information for making operational management decision and for finding the ways to reduce the cost of production and the product cost. Process of technology and its impact on the construction in accounting, and documentary reflection of slaughter animals operations are studied and investigated thoroughly. The groups of analytical accounts for subaccount main production 2311 "Costs of slaughter department" are created. It is proposed the following orders 23111 "Slaughter of cattle" 23112 "Slaughter of pigs" 23113 "Slaughter of sheep," 23114 "Slaughter of goats" 23115 "Slaughter of horses" 23116 "slaughter of poultry" and 23117 "Slaughter of rabbits" to open groups of analytical accounts. Because of the few ways of slaughtering pigs, the analytical account of 5th order 23112 "Slaughter of pigs" can be detailed in the accounts of 6th order, namely 231121 "Slaughter of pigs without removing the skin" 231122 "Slaughter of pigs with removing skin" and 231123 "Slaughter of pigs by kruponuvannya way". It has been proposed to use sub-account 251 "Semi-finished of meat and fat production" and relevant groups of analytical accounts 2511 "Semi-finished (blood)", 2512 "Semi-finished products (bones)", 2513 "Semi-finished of skins", 2514 "Semi-finished (offal products of 1st category)", 2515 "Semi-finished (offal products of 2nd category)", 2516 "Semi-finished (Escherichia raw material)" and 2517 "Semi-finished (raw fat)" for accounting the own semi-finished fat and meat production. The typical correspondence of accounts is showed in cost accounting and in output of meat and fat production.
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