Өңдеуші кәсіпорындардағы жабдықтау жүйесіндегі басқарушылық есеп

Abstract

Currently, the establishment and maintenance of management accounting is one of the priority conditions, which enables the Heads of enterprises to make timely decisions in the field of management. Directions of development, production capacity, types of produced products – all these parameters require analysis, systematization and accounting. The responsibility of all levels of administration for the efficiency of production, economic and financial activities is increasing. The authors studied the procurement process at sausage production enterprises, including the procedures for the purchase, delivery, acceptance, storage and pre-sale preparation of products. It has been determined that the following factors influence the organization of accounting system in this industry: finished products are obtained as a result of processing of primary raw materials; features of technological process depend on the type of raw materials, recipes; sausage production is distinguished by high level of mechanization and automation. The conducted studies show that management accounting does not always ensure the fulfillment of all tasks assigned to it. According to the authors, they can be supplemented with the following list: provision of information on the availability of raw material base; formation of budgets and forms of management reporting for raw materials supplied by the customer; control over compliance with sanitary and hygienic standards, quality of raw materials and finished products; providing data on product line, availability of ecological packaging. The solution of these problems contributes to the increase in the efficient and effective management; reduction of labor costs for executives and managers who make decisions on information and settlement processes.