Production Accounting System at Breweries

Abstract

Construction of production accounting at industrial enterprises in a market economy pays close attention, since the amount of profit received from final products sale directly depends on proper organization of cost accounting and production costs calculation. At the same time, the significant part of brewing enterprises profits, however, like other enterprises of food industry of the Russian economy, often grows as a result of not always an objective increase in selling prices, even when antitrust sanctions are imposed. The article presents a fundamentally new approach to cost accounting, which fully meets industry specifics and peculiarities of breweries technological process. In the paper, the authors gave a description of an important area of accounting for brewing organizations, such as the system for recording production costs and calculating costs of production by trade names of products. The article discusses the basics of building cost accounting system in detail, providing a procedure for their management. Emphasis is placed on key points that determine formation of production costs of products (works, services): The manufacturing enterprise specifics, the classification of costs. It was determined that production enterprise costs should be considered for technological operations, and it was also revealed that management of brewing products cost price directly depends on the proper organization of cost grouping according to calculation items.