Product Cost Accounting Research Articles

Production Accounting of Camel Breeding Products

Introduction. The efficiency of agricultural production directly depends on the organization of cost accounting. In this regard, there is a need for their correct grouping. The accounting process for the camel production is relevant today, since camel farming is a low-cost industry. The scientific study highlights specific features of the industry that influence the organization of cost accounting. In addition, the article examines the objects and methods of product costing. The purpose of the study is to examine the features of costs grouping formation by the type of camel breeding product and the methodology for calculating costs. Methods. The methodology for calculating camel farming products, as well as the peculiarities of forming a grouping of costs is based on general scientific and specific scientific methods. Results. The study examines the camel farming industry. The production of products in this industry is defined as promising. Its specific features that influence the organization of cost accounting are revealed. A model of production cost accounting is proposed. Examples of calculating the cost of the main types of products are given and a form of management reporting for the camel breeding industry is presented. Conclusions. As a result of the conducted research, promising directions for the development of camel farming have been identified, and mechanisms have been developed to ensure reliable information necessary for making management decisions.

BUDGETING AS A COMPONENT OF THE COST MANAGEMENT SYSTEM

The purpose of the article is to generalize the theoretical provisions and methodological principles of cost management at the enterprise when implementing elements of budgeting as a management technology with the aim of making effective management decisions. The relevance of the development and implementation of budgeting is explained by the fact that the economic activity of any enterprise involves the regulation of the volumes of various types of expenses. The efficiency of the enterprise largely depends on the correctly chosen management strategy, the economic potential possessed by the enterprise, on the competitiveness of its products, including the level of costs. It is shown that one of the mechanisms of effective cost management is the budgeting mechanism. Budgeting is the process of planning the future operations of the enterprise and recording its results in the form of a system of budgets. “Budgeting” is also considered as a management technology designed for the development of a financial plan (budget) with the aim of more rational use of resources and increasing the efficiency of management decisions made at the enterprise. The essence of budgeting, as a component of the expenditure management system, consists in the development of interdependent plans for the production, financial and economic activity of the enterprise as a whole and separately for its structural subdivisions, based on current and strategic goals of operation. The role and place of budgeting in the enterprise management system are quite fully characterized by the functions of the budget. It is shown that budgeting ensures the systematic management of the enterprise. It was determined that the problems of methodological principles of management accounting of production costs in the information support of budgeting, not only at the enterprise level, but also, as required by modern conditions of in-depth control, in terms of structural production units of “responsibility centers”, can be solved with the use of “flexible” budgets , which are formed during the production process. Management by responsibility centers is one of the subsystems that ensure internal company management.

Organization of cost accounting and costing of camel products

The issues of organizing the accounting process in the camel breeding industry have been little studied today, this is a rather exotic industry for Russia. The article reveals the specific features of the industry that affect the organization of cost accounting. A model of production cost accounting is proposed. An algorithm for calculating the cost of the main types of products is considered and a form of management reporting for the camel breeding industry is presented.

AUDIT PROCEDURE FOR POULTRY COSTS

The article fully covers the accounting of production costs in poultry farms and the procedure for their audit.

EXPERIENCE IN PRODUCTION COST ACCOUNTING AND LESSONS LEARNED FOR MANUFACTURING ENTERPRISES IN TUYEN QUANG

Cost is an important indicator in the system of economic indicators for business management, and at the same time, it also has a close relationship with revenue and production and business results. Therefore, production cost accounting has a very important role in saving production costs, reducing product costs, thereby increasing competitive advantages for enterprises. This study generalizes some theoretical basis issues on production cost accounting, discuss production cost accounting in some typical enterprises, assesses and proposes some recommendations for the implementation production cost accounting in manufacturing enterprises in Tuyen Quang province.

Application of LegalTech to improve the management accounting of the organization’s expenses

The article discusses issues related to management accounting of income and expenses of organizations, as well as methods distribution of costs. The author analyzed the accounting of production costs in the era of imperialism, as well as the emergence theories of direct costing, standard costing and responsibility centers in Russia and the USA, which formed the basis of modern approaches to strategic planning companies, control and audit. On their basis budgeting and financial planning of companies. The application of IT-technologies is considered, which allow automating the processing of documents, which allows analyzing large amounts of data, taking into account legal regulation.

Prediction of Plasticizer Property Based on an Improved Genetic Algorithm.

Different plasticizers have obvious differences in plasticizing properties. As one of the important indicators for evaluating plasticization performance, the substitution factor (SF) has great significance for product cost accounting. In this research, a genetic algorithm with “variable mutation probability” was developed to screen the key molecular descriptors of plasticizers that are highly correlated with the SF, and a SF prediction model was established based on these filtered molecular descriptors. The results show that the improved genetic algorithm greatly improved the prediction accuracy in different regression models. The coefficient of determination (R2) for the test set and the cross-validation both reached 0.92, which is at least 0.15 higher than the R2 of the unimproved genetic algorithm. From the results of the selected descriptors, most of the descriptors focused on describing the branching of the molecule, which is consistent with the view that the branching chain plays an important role in the plasticization process. As the first study to establish the relationship between plasticizer SF and plasticizer molecular structure, this work provides a basis for subsequent plasticizer performance and evaluation system modeling.

Management accounting of the organization’s Production costs: russian Experience

The paper discusses the Russian features of management accounting of production costs in medium and small enterprises, which being properly organized and functioning, provide an opportunity to use information the performance improving of the organization. Its multi-variance, enshrined in domestic accounting standards, involves the use of various approaches to the formation of costs, in particular, the normative method, which is the subject of this study. Based on the results of the work, as an optimization measure for material-intensive industries, the authors propose to use material costs as a basis for distributing indirect costs and ones for auxiliary production instead of the major employees’ wages. The methodology is based on a systematic and dialectical approach, observation, systematization, analysis, grouping, classification and generalization of data; as well as on such accounting tools as costing and double entry. The specific experience in management cost accounting using the example of an enterprise producing paving tiles will give an opportunity to develop a practical base of works out in determining the stages of costing and the features of the costs specifications of the main and auxiliary production based on the facts of economic life.

Practical Aspects Regarding the Technique of the Method of Calculation and Accounting of Production Costs

Abstract The method of calculating costs by manufacturing phases is limited to the range of classical methods of calculating costs. Basically, the “classical methods of calculating costs” refers both to direct costs but also to indirect costs related to a unit of product. The method on calculation phases of manufacturing costs consists in determining the actual cost on each production phase, partly deepened to the product level at the end of the production process, respectively at the end of the management period. The aim of the research is the practical application of the method of calculating costs on manufacturing phases in order to establish the opportunity to use it in practice. The result of the research concludes in the fact that, typical of these methods, we discuss costing only at the end of production, materialized at this time in a posthistorical action, an action that requires information from the company’s accounting based on real costs, which is also a shortcoming of these methods, motivated by the fact that it is a final moment after which it is no longer possible to intervene with actions in any way.

Comprehensive use of 6G cellular technology accounting activity costs and cyber security

The purpose of this study was in the research of prospects for simultaneous use of 6G generation cellular communications for the purposes of automatization of cost accounting of the activity of enterprises of various branches and cybersecurity of accounting information. The theoretical and methodological aspects of the use of 6G cellular network technologies for accounting and cybersecurity purposes have been studied on the basis of general research methods – institutional and innovative; economic and mathematical methods of analysis using Excel spreadsheets were used to predict the pace of implementation of cellular communication of new generations; to determine perspective areas of use of 6G technology – methods of bibliographic and comparative analysis using the information resource "ResearchGate". The methods of permanent collection and transmission of accounting data about the production process and the procedure for monitoring the stay of employees or outsiders at the workplace using production equipment connected to the 6G cellular network has been developed. The procedure for combining the functional abilities of Global Positioning System (GPS) and cellular positioning (mobile subscribers) for accounting of transport costs and control over the movement and economic use of vehicles has been proposed.The procedure for combining unmanned aerial vehicles in a cluster on the basis of 6G communication with the purpose of aerovisual surveillance of agricultural and construction activities for automated accounting of production costs and prevention of unauthorized getting into an enterprise of persons (drones). The methods for determining the cost of rental space from the lessor based on counting the popularity among visitors and identifying offenders (thieves of information and material resources) through automated monitoring of the location of 6G cellular subscribers. The practical implementation of the developments presented in the article on the use of 6G cellular technologies will contribute to reliable costing and accounting of production costs of production, agricultural, construction, trade activities in combination with effective cyber protection of enterprises in preventing and detecting violators of information and territorial security. Further research is needed on the methods of management of business entities on the basis of accounting information obtained with the use of 6G cellular network technology.

КОНТРОЛЬНОЕ ОБЕСПЕЧЕНИЕ СИСТЕМЫ УПРАВЛЕНИЯ ЗАТРАТАМИ ПРЕДПРИЯТИЙ

In modern conditions, a number of factors affect the activities of enterprises, which include a tough competitive environment, limited material resources, and the economic crisis caused by the COVID-19 pandemic. To improve its efficiency, it is necessary to minimize the costs of manufacturing products, performing work and providing services. Effective and rational internal control contributes to the solution of this task. In this regard, issues related to the organizational and methodological support of control over production costs are of particular relevance. The research was carried out in order to study organizational aspects and develop directions for improving the methodological support of internal control of production costs. As one of the internal control tools, it is advisable to use the internal control working document (ICWD) “Test for assessing the accounting system of production costs”, which allows you to collect information on the validity and reliability of accounting for production costs and calculating the cost of production; on the procedures used in the system of internal control over production costs and the effectiveness of these procedures; on the general principles of organizing the primary, synthetic and analytical accounting of production costs, on the rationing of material resources at the enterprise. To systematize the information collected during the internal control of primary accounting, the ICWD “Checking the primary accounting of production costs” is suitable. Using the ICWD developed within the framework of the study “Checking compliance with the norms of consumption of material assets in production”, it is possible to establish the validity of material costs and generalize the results of checking the norms of inventories for production. For internal control of work-in-progress, it is proposed to use the ICWD “Questionnaire for assessing the organization and accounting of inventory of work in progress”.

ACCOUNTING OF PRODUCTION COSTS AND ANALYSIS OF ITS COST

ACCOUNTING OF PRODUCTION COSTS AND ANALYSIS OF ITS COST

ACTUAL PROBLEMS OF ACCOUNTING EXPENDITURES FOR THE OUTPUT OF PRODUCTS

At present stage of the market economy development, characterized by decrease in its growth rate and increasing competition, it becomes urgent to search for new ways to increase the competitiveness of Russian companies. One of the more reliable ways to increase it is to reduce the cost of production, which characterizes the efficiency of products manufacturing at a particular enterprise. Effective management of the manufacturing process at an enterprise depends on how well cost accounting and output cost determination are organized and how timely the information about expenditures is received by persons making long-term and short-term management decisions. The article deals with the issues of accounting for expenditures on manufacturing work at an enterprise, directions for improving cost accounting. In the course of the study, it is revealed that the modern system of accounting for production expenditures faces a number of problems. One of them is the lack of a unified approach to determining the method of accounting for production expenditures in a modern enterprise. In addition, such a problem as control over operating expenditures has been identified due to insufficient organization of expenditures accounting at the place of their occurrence, as well as by the center of financial responsibility and product varieties. The problem of different levels in information technology development at specific enterprises is also considered, which is considered to be a deterrent to the introduction of more advanced expenditures accounting methods. New opportunities in automation of the accounting system for production expenditures are disclosed and new directions are proposed in projects for implementing operational production cost accounting systems. The results can be used for scientific and practical activities related to research in the field of accounting, financial and managerial accounting. The authors make a conclusion on the need to improve the accounting of production expenses, which is dictated by such market factors as competition, pricing, assortment policy, expediency of investments, etc.

Error correction method of enterprise product cost accounting based on machine learning algorithm

In order to solve the problems of large error correction result and long-time consumption in traditional cost accounting methods, an error correction method of enterprise product cost accounting based on machine learning algorithm is proposed. By analysing the specific cost chain and accounting error sources of enterprise product production, the influence of uncontrollable factors on accounting error is preliminarily avoided. On this basis, the total error of cost accounting is determined by constructing error measurement model. Finally, the optimal solution of error calculation is obtained by using the support vector machine concept in machine learning algorithm, so as to realise error correction. The experimental results show that the correction time consumption of the proposed method is short, the accuracy is high, and the memory space is small, which indicates that the method has a certain application value and can be widely used in the field of enterprise cost accounting.

Error correction method of enterprise product cost accounting based on machine learning algorithm

Error correction method of enterprise product cost accounting based on machine learning algorithm

ЗАБЕЗПЕЧЕННЯ РЕЗУЛЬТАТИВНОСТІ ОБЛІКУ ТА АУДИТУ СИСТЕМИ УПРАВЛІННЯ ВИТРАТАМИ ПІДПРИЄМСТВ АЕРОКОСМІЧНОЇ ГАЛУЗІ

The article considers the organization of the cost management system as an object of accounting, the factors that affect the cost and effectiveness of methods of audits of costs for the production of aerospace products. The purpose of the article is to present the issues of accounting and analytical support and audit of the cost management system in the aerospace industry with a focus on the features of accounting and audit of the cost system in the aerospace industry. The methodological basis of the study is a number of scientific methods, including methods of empirical research - comparison, methods of theoretical knowledge – formalization and general research methods - analysis, synthesis and grouping. The main hypothesis of the study was the assumption that the accounting and analytical support of cost management system is influenced by various factors, including: type of production, features of its organization, product range, enterprise management structure, organization of accounting by places and centers of responsibility, cost accounting methods and costing products and the level of automation of accounting work. Presenting main material. It was found that cost accounting occupies a decisive place in accounting and analytical support and audit procedures. The formation of accounting and analytical support of the cost management system in the aerospace industry largely depends on the factors influencing the formation of the cost and the organization of the analysis of the component costs of enterprises. The organization of synthetic and analytical accounting of production costs should ensure: reflection of all performed operations on costs, appropriate distribution of costs by objects of accounting and calculation objects, determination of production costs, timely receipt of necessary information for management purposes. The originality and practical significance of the study is confirmed by the analysis of the possibility of auditing the enterprises of the aerospace industry. The proposed method of accounting and costing is of practical importance and can be used for other enterprises in the aerospace industry. Conclusions and prospects for further research. The method of cost accounting presented in the article is of practical importance for the enterprises of the aerospace industry. Further research will be aimed at improving the accounting and analytical support and algorithms for audits of the cost management system in the aerospace industry

Organization of accounting of production costs in places of origin and centers of responsibility

Organization of accounting of production costs in places of origin and centers of responsibility

Management accounting of agricultural production: improving planning and standardization of costs in the management information system

The problems of organizing effective management accounting of agricultural production through the widespread use of economic methods, both production management and accounting and management methods and the development of their information functions, are very relevant and necessary. Management accounting in modern times is a universal integrated mechanism for the accounting and management activities of an agricultural organization. The management accounting information system should be oriented towards solving complex issues and making managerial decisions quickly. The purpose of the study is the rationale for rationing, planning and management accounting of costs, their control and analysis of production results in the agricultural management information system. The subject of the study is management accounting, while principles are formulated and new methods for rationing labor, material and biological costs of agricultural production are proposed. A unified nomenclature of cost items has been developed for planning, managerial accounting, analysis and control, both for individual production, accounting and planning objects, as well as for self-supporting units (responsibility centers) and the organization as a whole. For the organization of rationing, planning and management accounting of production costs, the sequence of implementation of special procedures is defined, a unified nomenclature of cost items is developed based on the basic conditions of requirements, which include classification attributes, degree of cost participation in the creation of new products, cost control by hierarchical levels of management. It is concluded that by comparing the actual and planned costs for the production of a particular object of planning and accounting, it is possible to analyze their cause and effect deviations, deviations of the actual marginal income and operating profit of the production of these products from their normative values ​​by changing each specific cost item.

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The article reveals some methodological aspects of accounting for finished products at the production enterprise. The importance of implementing effective and well-established accounting of production costs to ensure a reliable assessment of the enterprise. Understanding the essence ofproduction and the final product by management staff contributes to the correct definition of goals for the enterprise. This will improve the work of both accountants and staff involved in the production and sale of finished products. The definition of finished products on the basis of own definitions of scientists and national accounting standards 9 "Inventories", 16 "Expenses" and international accounting standards �2 "Inventories" is investigated, and the main points are highlighted. Accounting account 26 "Finished goods" and other accounts on which all expenses at manufacturing of finished goods are conducted are considered. The emphasis is on the cost accounting scheme, the correct write-off and determination of the financial result of the enterprise. The primary documents on the basis of which the account of finished goods is conducted are defined.

Облік виробничих витрат на хлібопекарських підприємствах України

З'ясовано зміст поняття витрати. Розглянуто особливості нормативного методу обліку витрат на хлібопекарських підприємствах, визначено його основні завдання. Встановлено, які складові входять до витрат на виробництво хлібопекарської продукції. Досліджено особливості обліку виробничих витрат на хлібопекарських підприємствах України. Визначено проблеми обліку змінних і постійних загальновиробничих витрат та запропоновано шлях їх вирішення. Запропоновано вдосконалити нормативну базу шляхом покращення класифікації загальновиробничих витрат, деталізувати план рахунків бухгалтерського обліку з конкретизацією статей загальновиробничих витрат. Обґрунтовано значення рецептур у розрахунку собівартості виготовленої продукції. Встановлено основні технологічні особливості виробництва хлібобулочних виробів та розглянуто їх вплив на облік виробничих витрат. Розглянуто особливості технологічних витрат під час виготовлення хлібобулочних виробів, технологічних витрат на складах і комунікаціях. З'ясовано, що нормування витрат виходу хліба використовують для встановлення порядку у витраті основної сировини хлібопекарського виробництва. Наведено основні показники, які використовують у розрахунку норми виходу хліба. Обґрунтовано закономірності розрахунку планової витрати борошна. Виокремлено найпоширеніші бухгалтерські проведення, пов'язані з виробництвом продукції на хлібопекарських підприємствах.