What concerns auxiliary production. Accounting for production of auxiliary production

General Provisions

Ancillary industries are considered to be those that serve the main industries in the order of performing certain works or services for them. These include: repair of fixed assets, road transport, horse-drawn transport, electricity, water, heat and gas supply, refrigeration units, container and container repair production, as well as work and services consumed either in the main production or in other branches of activity (construction, major repairs, etc.). Consequently, a characteristic feature of auxiliary industries is that they are organized to serve other industries and industries. For example, repair shops perform work for crops, livestock and other industries; motor vehicles provide services to almost all industries and sectors of the economy, etc.

The situation is somewhat different with the machine and tractor fleet, which is an integral part of the main production. In order to systematize and accumulate costs that cannot be directly attributed to the main production, the machine and tractor fleet is now also included in the auxiliary production. At the same time, the main types of costs (wages and oil products) are not reflected here, but are directly related to the costs of the main production.

Accounting for costs and work performed on auxiliary production is kept on balance sheet account 23 "Auxiliary production", which includes the following sub-accounts by type of production:

1. "Repair shops";
2. "Repair of buildings and structures";
3. "Machine and tractor park";
4. "Automobile transport";
5. "Energy production (economy)";
6. "Water supply";
7. "Cartage";
8. "Non-commercial activity";
9. "Other auxiliary production".

The debit of account 23 collects all costs related to auxiliary production; these costs are written off from the loan for their intended purpose in accordance with the work performed. As a rule, costs are written off monthly at the planned cost of work performed, adjusted at the end of the year to the actual cost. For productions with a steady course of work and not containing costs in the planned estimate, actual costs can be written off on a monthly basis.

Account registers 23

In the journal-order form, analytical accounting for account 23 is carried out in the personal accounts of departments (production reports) and consolidated personal accounts (summary production reports). The generalized accounting of turnovers is kept in the journal-order No. 10-APK.

Basis for entries in registers accounting are the corresponding primary documents. Pre-data primary documents are grouped in the appropriate cost accounting journals or accumulative statements (f. No. 301-APK, 302-APK, 303-APK). If necessary, based on the results of cumulative statements, summary statements are compiled (for example, for vehicles). In general, the cost accounting scheme for ancillary production can be represented as follows:

As noted above, the work of auxiliary industries in most cases during the year is attributed to the accounts of consumers of services at the planned cost of a unit of work. At the end of the year, calculate actual cost these works, determine the amount of deviations and make adjustments. For the machine and tractor fleet, a line-by-line write-off of costs is carried out in the context of agricultural work of tractors, by the maintenance of combines and a complex item - by transport work of tractors.

Accounting tasks

The main tasks of cost accounting for ancillary production are the correct and accurate determination of the amount of costs and performed works and services for each production; correct write-off of the work and services performed (for the machine and tractor fleet - costs) and the distribution of deviations from their planned cost for the intended purpose.

Consider the procedure for accounting for costs by type of production.

Is it possible for the costs of repairs of fixed assets recorded by the company on balance sheet account 23 to be immediately attributed to the balance sheet account? 90.2? Or is it necessary first at 20, and then at the cost of sales?

Yes, it is possible if the support unit provided services (performed work) to other organizations. Make the posting at the time of sale of these services (works). Debit 90-2 Credit 23. In all other cases, close the turnovers on account 23 to production accounts (20, 25, 26, 29). In this case, the procedure for writing off account 23 is determined in accounting policy for accounting purposes.

The rationale for this position is given below in the materials of the "Glavbukh Systems" vip-version

Ancillary production is designed to ensure the normal operation of the main production by providing it with a certain type of service or performing work. In addition, they can provide services (perform work) and other auxiliary divisions of the organization (for example, service industries and farms). In some cases, auxiliary industries provide services (perform work) on the side. In addition, auxiliary production can produce spare parts, production and household equipment, etc.

Accounting

Accounting for the costs of auxiliary productions is kept on account 23 "Auxiliary production".

The debit of account 23 accumulates all expenses that are associated with the activities of auxiliary industries: material costs, labor costs, depreciation deductions and other expenses. These costs, as well as in the main production, are divided into direct and indirect (general production and general economic). The procedure for classifying specific costs as direct or indirect should be determined independently based on the organization of production, industry characteristics.

Recognize direct costs as they arise on the debit of account 23 in correspondence with accounts for accounting for costs of auxiliary production. In this case, do the wiring:

Debit 23 Credit 10 (02, 05, 29, 69, 70 ...)
- the direct costs of auxiliary production are taken into account.

This procedure follows from the instructions to the chart of accounts.

Include general production costs as part of ancillary production costs in one of the following ways.
1. Using account 25 "General production costs". In this case, such expenses must first be taken into account in the debit of this account, and then at the end of the month, write off to account 23. In this case, make the entries:

Debit 25 Credit 10 (02, 05, 69, 70 ...)
- Reflected overhead costs;

Debit 23 Credit 25
- taken into account general production costs related to ancillary production.

For more information on how to account for general production costs, see How to write off general production and general expenses.

2. Bypassing account 25 "General production costs". In this case, take into account the costs of servicing auxiliary production directly on account 23. Use this option only when it is possible to clearly define the belonging of such expenses to auxiliary production. In this case, do the wiring:

Debit 23 Credit 10 (02, 05, 69, 70 ...)
- reflects general production costs, which can be clearly identified as belonging to auxiliary production.

This procedure follows from the instructions to the chart of accounts.

General business expenses should be included in the cost of ancillary production (that is, on account 23) if the organization does not immediately recognize them in the cost of goods sold (that is, it does not write off at the end of the month to account 90-2). For more on this, see How to write off general production and general expenses. In this case, do the wiring:

Debit 26 Credit 10 (02, 05, 69, 70 ...)
- reflected general expenses;

Debit 23 Credit 26
- taken into account general operating costs related to ancillary production.

This procedure follows from the instructions to the chart of accounts.

After the services (work) are rendered (performed), write off their cost (i.e., expenses recorded in the debit of account 23) from the credit of account 23 to the accounts for accounting for production costs, or financial results depending on who is their consumer (Instruction to the chart of accounts). In this case, make postings in correspondence:

- with account 20 "Main production" or account 25 "General production costs" - if the services (works) were provided (performed) in order to ensure the work of the main production:

Debit 20 (25) Credit 23
- the cost of services rendered (work performed) of auxiliary production was taken into account as part of the cost of main production;

- with account 26 "General expenses" - if the auxiliary production provided the work of the management departments of the organization:

Debit 26 Credit 23
- the cost of the services rendered (work performed) of auxiliary production was taken into account as part of the costs of the management departments of the organization;

- with account 29 "Service industries and farms" - if the services (work) were provided (performed) to service industries and farms:

Debit 29 Credit 23
- the cost of services rendered (work performed) of auxiliary production was taken into account as part of costs service industries and farms;

- with account 90 "Sales" or account 91 "Other income and expenses" - if auxiliary production provided services (performed work) to other organizations. Make postings at the time of sale of these services (works):

Debit 62 Credit 90-1 (91-1)
- reflected income from the sale of services (works) of auxiliary production;

Debit 90-2 (91-2) Credit 23
- the cost of services rendered (work performed) of auxiliary production was taken into account as part of expenses that reduce income from their sale;

Debit 90-3 (91-2) Credit 68 subaccount "Calculations for VAT"
- VAT is charged on the cost of sold services (works) (if this operation subject to VAT).

For more information on how to take into account income and expenses when selling services (works), see How to reflect the implementation of works (services) in accounting and taxation.

This procedure follows from the instructions to the chart of accounts.

In all cases, calculate the cost of services (works) based on the actual costs of their provision (performance), which are collected on the debit of account 23 (Instructions to the chart of accounts). At the same time, use the method of cost accounting and costing that is enshrined in the accounting policy for accounting purposes. *

If the auxiliary production simultaneously provided services (performed work) to several divisions of the organization (for example, the boiler house of the organization heats production workshops and premises occupied by management structures (accounting, director, etc.)), their cost must be distributed. This is necessary in order to know what the cost of auxiliary production services will increase the costs of the corresponding division of the organization. That is, what amount will be charged to the debit of accounts 20, 25, 26, 29. Develop the procedure for distributing the costs of auxiliary production yourself. For example, expenses can be distributed:

· In proportion to the area of \u200b\u200bthe premises occupied by the corresponding divisions of the organization, served by auxiliary production;

In proportion to the salary of employees working in the relevant divisions of the organization, served by auxiliary production, etc.

Fix the selected option in the accounting policy for accounting purposes (clause 7 PBU 1/2008). *

Ancillary production can produce spare parts, production and household equipment, etc. In this case, consider this property in the composition of materials (clause 2 PBU 5/01). Determine their cost based on the actual costs associated with their production (manufacturing), which are collected according to the debit of account 23 (clause 64 of the Methodological Instructions approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, clause 7 PBU 5/01, Instructions for the chart of accounts). Consider manufactured spare parts, inventory and other materials for:

· Account 10 "Materials" - if the organization reflects the receipt of materials at the actual cost;

· Account 15 "Procurement and purchase of materials" – if the organization accounts for the receipt of materials at discount prices.

Moreover, the possibility of using in in this case account 10 (15) fix in the accounting policy for accounting purposes. This must be done, since the Instruction to the Chart of Accounts provides for another option for accounting for property made on our own: on account 43 “Finished products”. Make entries on account 10 (15, 43) on the basis of the invoice requirement in the form No. M-11, which you draw up when transferring materials to the warehouse (clause 57 of the Methodological Instructions approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

The receipt of materials (spare parts, inventory, etc.) manufactured by auxiliary production, reflect the wiring:

Debit 10 (15, 43 ...) Credit 23
- materials (spare parts, inventory, etc.) manufactured by auxiliary industries have arrived at the warehouse.

For more information on how to account for the receipt of materials using account 10 or 15, see How to register, reflect the receipt of materials in accounting and taxation.

The balance at the end of the month on account 23 will show the value of work in progress (Instructions to the chart of accounts). Such a situation may arise when the work or services at the end of the month are not completed (for example, the repair of production equipment has not been completed) (clause 64 of the Regulation on accounting and reporting).

Elena Popova,

state Adviser of the Tax Service of the Russian Federation, I rank

For more information on how to take into account income and expenses when selling services (works), see. How to reflect in the accounting the implementation of works (services) .

This procedure follows from the instructions to the chart of accounts.

In all cases, calculate the cost of services (works) based on the actual costs of their provision (performance), which are collected on the debit of account 23 (Instructions to the chart of accounts). In this case, use that costing and costing method , which is enshrined in accounting policies for accounting purposes.

in proportion to the area of \u200b\u200bthe premises that are occupied by the relevant divisions of the organization, served by auxiliary industries;

in proportion to the salary of employees working in the relevant divisions of the organization, served by auxiliary industries, etc.

Selected optionfasten (clause 7 PBU 1/2008).

account 10 "Materials" – if the organization reflects the receipt of materials at the actual cost;

account 15 "Procurement and purchase of materials" – if the organization accounts for the receipt of materials at discount prices.

At the same time, the possibility of using in this case account 10 (15)fasten in accounting policy for accounting purposes ... This must be done, since the Instruction to the Chart of Accounts provides for another option for accounting for property made on our own: on account 43 "Finished products". Make entries on account 10 (15, 43) on the basis of the invoice requirement in the form No. M-11, which you draw up when transferring materials to the warehouse (clause 57 of the Methodological Instructions approved by order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n).

The receipt of materials (spare parts, inventory, etc.) manufactured by auxiliary production, reflect the wiring:

Debit 10 (15, 43 ...) Credit 23
- materials (spare parts, inventory, etc.) manufactured by auxiliary industries have arrived at the warehouse.

For more information on how to post goods receipts using account 10 or 15, seeHow to reflect the receipt of materials in accounting .

The balance at the end of the month on account 23 will show work in progress cost (Instructions for the chart of accounts). Such a situation may arise when the work or services at the end of the month are not completed (for example, the repair of production equipment has not been completed) (clause 64 of the Regulation on accounting and reporting).

OSNO

The procedure for accounting for the costs of ancillary industries when calculating income tax depends on who is the consumer of the services of this service.

If ancillary production provides the operation of the main production, service industries and farms and (or) management units, then the costs associated with its activities should be taken into account when calculating income tax in the general manner.

If the entity uses an accrual basis, indirect costs write off in full in the period to which they relate (according to the rules of article 272 of the Tax Code of the Russian Federation).

STS

If an organization pays a single income tax, the expenses of auxiliary production are not reduced to the tax base. Such organizations do not take into account any expenses (clause 1 of article 346.18 of the Tax Code of the Russian Federation). At the same time, if the auxiliary production facilities of the organization provide services (perform work) to other organizations and citizens, when calculating the single tax there will be only income from their sale is taken into account (Clause 1 of Art. 346.15, Art. 249 of the Tax Code of the Russian Federation).

If the organization pays a single tax on the difference between income and expenses, the costs of ancillary production consider ok provided for in article 346.17 Of the Tax Code RF. In this case, the costs should be included in the list of costs that can be taken into account when calculating the single tax (clause 1 of article 346.16 of the Tax Code of the Russian Federation). For example, if an auxiliary subdivision of an organization repairs a fixed asset, then include the cost of spare parts in the tax base as they are replaced and paid to the supplier (subclause 3, clause 1 of article 346.16, clause 2 of article 346.17, clause 2 of article 346.16, clause 1 article 252 of the Tax Code of the Russian Federation), and the salary of employees - as it is paid to employees (clause 2 of article 346.17 of the Tax Code of the Russian Federation). Apply this procedure also if auxiliary production provides services (performs work) to other organizations and citizens (Art. 346.17 of the Tax Code of the Russian Federation).

Apply a special procedure for accounting for costs when calculating the single tax if auxiliary production is carried outrepairs, reconstruction, modernization, completion (additional equipment) and liquidation fixed assets.

If in municipality, in which the organization is registered, some types of services are transferred to the payment of UTII, determine whether the sale of services rendered by auxiliary industries to other organizations and citizens falls under this special tax regime (subparagraphs 6 and 7 of clause 2 of article 346.26 of the Tax Code of the Russian Federation).

If the provision of services by auxiliary industries to other organizations and citizens falls under UTII, do not tax income from such activities single tax with simplification (clause 4 of article 346.12 of the Tax Code of the Russian Federation). As an object of taxation when calculating UTII take into account the imputed income (Clause 1 of Art. 346.29 of the Tax Code of the Russian Federation). Besides, organize separate accounting of property, liabilities and business transactions in relation to the activities of the organization taxed with UTII, and the activities of the organization on a simplified basis (clause 7 of article 346.26 of the Tax Code of the Russian Federation).

Situation: is it possible for organizations on a simplified basis to apply UTII when providing services by auxiliary industries to other organizations and citizens?

UTII can be paid for the provision of services by auxiliary industries to other organizations and citizens, depending on the type of these services. So, it falls under UTII repair, maintenance and washing of vehicles ... This is stated in paragraph 9 of Article 346.27 of the Tax Code of the Russian Federation.

In addition, it matters whether the provision of services by auxiliary production to other organizations and citizens is an entrepreneurial activity. As you know, entrepreneurial activity is an independent activity aimed at systematic profit, which the organization engages in at its own risk (clause 1 of article 2 of the Civil Code of the Russian Federation). This means that if an organization systematically receives income from the services of auxiliary production provided to other organizations and citizens, then it is engaged in entrepreneurial activity. If the organization received a one-time income from this operation, then it has nothing to do with entrepreneurial activity. This means that UTII does not need to be paid from it.

These conclusions are confirmed by the letters of the Ministry of Finance of Russia dated May 10, 2007 No. 03-11-04 / 3/153, dated March 15, 2006 No. 03-11-04 / 3/135, dated February 15, 2005 No. 03-06 -05-04 / 31 and dated March 11, 2005 No. 03-06-05-04 / 55.

UTII

The object of taxation of UTII is imputed income for a specific type of activity of the organization (clauses 1 and 2 of article 346.29 of the Tax Code of the Russian Federation). Therefore, to determine tax base on UTII, the costs of auxiliary production do not affect.

The organization can transfer to the payment of UTII the activities of auxiliary industries if the following conditions are met:

at the place of provision of services (performance of work) of auxiliary production the possibility of paying UTII is provided ;

organization meets criteria for applying UTII ;

organization registered as an UTII payer .

If the provision of services by ancillary production is transferred to imputation and the organization simultaneously applies UTII for another type of activity, you need to calculate two taxes - UTII for the main activity of the organization and UTII for the provision of such services. This is due to the fact that UTII for each type of activity is determined separately (clause 2 of article 346.29 of the Tax Code of the Russian Federation).

If the provision of services by ancillary production does not fall under UTII, calculate taxes for the specified operation in accordance with or system of taxation.

OSNO and UTII

If an organization applies a general taxation system and pays UTII, at the cost of auxiliary industries, services (work) of which were used in activities at UTII and activities at common system taxation, it is necessary to organize separate accounting for income tax and VAT (Clause 9 of Art.274, Clause 7 of Art.346.26 and Clause 4, 4.1 of Art.170 of the Tax Code of the Russian Federation).

The costs of auxiliary production, which relate to activities in the general taxation system, will be ... Do not take into account the costs of ancillary industries expended in the activity on UTII when taxing (clause 1 of article 346.29 of the Tax Code of the Russian Federation).

The accounting procedure for input VAT on the costs of auxiliary production also depends on the activity in which the services (works) of such industries are consumed. If services (works) are used in activities on the general taxation system, VAT can be deducted when compliance with the general conditions established by article 171 of the Tax Code of the Russian Federation. If they were used in activities at UTII, then VAT must be taken into account in their value (clauses 4, 4.1 of article 170 of the Tax Code of the Russian Federation).

On the application of VAT deduction on the costs of auxiliary production, the purposes of which are initially unknown, see.How to deduct input VAT with separate accounting for taxable and non-taxable transactions .

As a rule, it is always possible to determine to which type of activity the services (works) of auxiliary production belong. However, situations are possible when services (works) relate simultaneously to two types of activities. In this case, distribute the costs of auxiliary industries in proportion to income (clause 9 of article 274 of the Tax Code of the Russian Federation).

MINISTRY OF EDUCATION OF THE RUSSIAN FEDERATION

STATE EDUCATIONAL INSTITUTION

HIGHER PROFESSIONAL EDUCATION

"MOSCOW STATE UNIVERSITY OF FOOD PRODUCTION"

Department: "Management and accounting at the enterprise"

Course work

by discipline:

"Accounting"

"Accounting for auxiliary production"

Moscow, 2007

Introduction

Chapter I "Theory of accounting for auxiliary production"

1.1. Accounting for auxiliary production facilities ……………… .3 p.

1.1.1. Calculation of the cost of production of auxiliary

productions ………………………………………………………… .9 p.

1.2. Tax accounting of auxiliary industries ………………… .13 p.

1.2.1. Principles of constructing tax accounting at the enterprise ……… 13 pp.

1.2.2. Auxiliary production costs ……………………… ... Page 21

1.2.3. Conclusions on tax accounting auxiliary production ... ..26 p.

Chapter II "Practical part"

2.1. Task ……………………………………………………………… .28 pp.

Conclusion ………………………………………………………. …… ..30 p.

Appendix …………………………………………………………… ..31 p.

List of used literature ……………………………………. 42 p.

Introduction

Accounting for production costs as the basis for calculating the cost is a complex multi-faceted continuous process, subject to certain objective and subjective laws. It is in this area that the legislator provides the organization with the greatest freedom of choice in matters of accounting technology and technology. This means that many issues of assessment, accounting and distribution of production costs must be spelled out in the accounting policy of the organization.

In my work, I will consider what is included in the concept of auxiliary production, business operations carried out in auxiliary production, as well as the features of the formation and write-off of costs in those types of auxiliary production that are most common in the practice of entrepreneurial activity.

Organizations that have ancillary production must in a special way distribute general and general production costs in accounting. The order in which direct and indirect costs in tax accounting.

I chapter

"Theory of accounting for auxiliary production"

1.1. Accounting for auxiliary production

First of all, you need to understand what is considered an auxiliary production of the enterprise. These are workshops and divisions that manufacture products or provide services for the main production.

In particular, auxiliary units:

Provide the enterprise with electricity, steam, gas, etc .;

Are engaged in transport services;

Repairing fixed assets;

They make tools, spare parts, construction parts and structures;

Temporary structures are being erected;

Stone, gravel, sand and other non-metallic materials are mined;

Timber is harvested and processed.

The accountant must collect the costs of such work on account 23 "Auxiliary production". Here's how to do it. Direct costs - those that can be attributed to the production of a specific product or a specific type of service - are shown on the debit of account 23 immediately. Indirect costs associated with the management and maintenance of auxiliary facilities are written off to the debit of account 23 from accounts 25 "General production expenses" and 26 "General business expenses".

It should be noted that if only auxiliary shops are involved in the production of products, then you can collect general production costs immediately on account 23.

As for general business expenses, the order in which they should be written off depends on what actual cost the organization calculates.

If this is the full actual cost of production, then general business expenses are distributed among production units in proportion to the criterion that the company itself chose and indicated in its accounting policy. This criterion can be the amount of direct costs for each type of activity. Also, indicators are used as criteria material costs or labor costs of production personnel. However, more often than not, general business expenses are distributed in proportion to the shares of those services that the auxiliary shops have provided to the production units.

Now let's say that the organization does not calculate the full actual cost of production, but writes off all general business costs to expenses of the current period. In this case, it is only necessary to distribute costs between the products of the main production and the services of auxiliary shops sold to the outside.

Let us consider, using an example, how to distribute general business expenses when auxiliary divisions perform work for both the main production and for third-party organizations.

Example 1. One of the workshops of the auxiliary production of LLC "Sugar Plant No. 1" produces steam.

This steam is needed to process raw sugar. Steam is also used for the needs of the plant management building, housing and communal services facilities and the auxiliary production workshop, which produces spare parts. In addition, LLC "Sugar Plant No. 1" sells steam to other organizations.

In the first quarter of 2007, the steam generation workshop had the following expenses:

Fee for water intake - 70 800 rubles. (including VAT - RUB 10,800);

The cost of consumed gas for heating is 177,000 rubles. (including VAT - RUB 27,000);

The cost of consumables for the general needs of the shop is 7080 rubles. (including VAT - 1080 rubles);

Salary for shop workers - 60,000 rubles;

Unified social tax on employee wages - RUB 21,360;

Depreciation of equipment - 48,000 rubles.

To simplify the example, we will not consider the costs of mandatory pension insurance.

It turns out that in the first quarter the costs of the workshop for the production of steam were:

RUB 70 800 - 10 800 rubles. + 177,000 rubles. - 27,000 rubles. + 7080 rub. - 1080 rubles. + 60,000 rubles. + 21 360 rub. + 48,000 rubles. \u003d 345 360 rubles.

The costs of the auxiliary production shop are distributed among the departments in proportion to the volume of steam consumed as follows:

Main production workshop - 55 percent;

Auxiliary production shop for the production of spare parts - 10 percent;

Factory management - 10 percent;

Housing and communal services - 15 percent;

Other organizations - 10 percent.

Consequently, the costs of the auxiliary production workshop are written off to:

Main production workshop - 189,948 rubles. (345 360 rubles x 0.55);

Auxiliary production workshop for the production of spare parts - 34,536 rubles. (345 360 rubles x 0.1);

Factory management - 34 536 rubles. (345 360 rubles x 0.1);

Housing and communal services - 51,804 rubles. (345,360 rubles x 0.15);

Other organizations - 34,536 rubles. (345 360 rubles x 0.1).

According to its accounting policy, Sugar Plant No. 1, LLC writes off general expenses for the products sold in the reporting period. Such expenses of the plant in the first quarter of 2004 amounted to 751,000 rubles. Of these, 145 250 rubles. falls on steam that was sold to other firms.

The following entries were made in the accounting records of Sugar Plant No. 1 for the I quarter of 2007:

Debit 10 Credit 60

RUB 6000 - capitalized materials for the economic needs of the boiler house;

Debit 19 Credit 60

1080 RUB - reflects the amount of VAT on purchased materials;

Debit 23 subaccount "Steam production" Credit 60

RUB 150,000 - Reflected expenses for the purchase of gas;

Debit 19 Credit 60

RUB 27,000 - the amount of VAT on purchased gas is reflected;

Debit 23 subaccount "Steam production" Credit 60

RUB 60,000 - reflects the cost of water intake;

Debit 19 Credit 60

RUB 10 800 - the amount of VAT on expenses for water intake is reflected;

Debit 23 subaccount "Steam production" Credit 10

RUB 6000 - materials written off to household needs workshops;

Debit 23 subaccount "Steam production" Credit 70

RUB 60,000 - accrued wage shop workers;

Debit 23 subaccount "Steam production" Credit 69

RUB 21 360 - Unified social tax accrued for wages;

Debit 23 subaccount "Steam production" Credit 02

RUB 48,000 - depreciation is charged on fixed assets;

Debit 20 Credit 23 subaccount "Steam production"

RUB 189,948 - written off the share of the shop's expenses attributable to the main production;

Debit 23 subaccount "Production of spare parts" Credit 23 subaccount "Steam production"

34 536 rub. - written off the share of the costs of the workshop attributable to the workshop for the production of spare parts;

Debit 26 Credit 23 subaccount "Steam production"

34 536 rub. - written off the share of the shop's expenses attributable to the plant management;

Debit 29 subaccount "housing and communal services" Credit 23 subaccount "Steam production"

RUB 51 804 - written off the share of the costs of the shop, attributable to the maintenance of housing and communal services;

Debit 90 subaccount "Cost of sales" Credit 23 subaccount "Steam production"

34 536 rub. - written off the share of the costs of the workshop attributable to steam sold to the side;

Debit 90 subaccount "Cost of sale of a pair" Credit 26

RUB 145,250 - the share of general operating expenses attributable to the sale of steam to the side was written off;

Debit 90 subaccount "Cost of sales of the main production" Credit 26

RUB 605 750 (751,000 - 145,250) - the share of general operating expenses attributable to the sold products of the main production has been written off.

1.2 Main and auxiliary production

Depending on what product is the result of production, production processes are divided into main, auxiliary and service.

The central place in this aggregate is occupied by the main production process, as a result of which the raw materials and materials are converted into finished products. For example, in automotive factories, the main process will be the production of blanks for parts, the assembly of assembly units and the complete assembly of cars.

The main production process is divided into three stages: procurement, processing and assembly.

Ancillary PCB is the process of manufacturing products that will be used internally. For example, an auxiliary process in an automobile enterprise includes the manufacture of tools that are used in the processing of car parts, the manufacture of spare parts for equipment repair.

Service PP is a labor process, as a result of which no product is created. It includes transport, warehouse operations, technical control, etc.

Timely and high-quality execution of the main PP largely depends on how the execution of auxiliary and service processes is arranged, which are subordinated to the task of better ensuring the main PP.

1.3 Organization of the technological process for the release of the main products of the enterprise

The organization of production covers all links - from groups of industries and subsectors of the national economy to the workplace.

Within a large machine-building enterprise, three levels of production organization can be distinguished:

1. The organization of the process in the workplace consists in a clear combination of elements of the labor process. For a single-station workplace, the organization of production must ensure the rational correspondence of the basic parameters of the machine, the tool used, the qualification level of the worker, the characteristics of the materials used and the work performed.

With a complex workplace, the organization of production is characterized, first of all, by a clear design of the service system, the order of loading (starting) and taking off finished products, justification of rational changes in the operating modes of the unit.

2. Intrashop organization of production provides a combination of PPs occurring at workplaces, which are included in one stage of the technological process or in one private PP. Organizationally, this stage of production can be formalized as a site and a workshop.

3. Interdepartmental organization of production includes the implementation of activities for the production of spatial and temporal combination of large stages of PP. Each of these stages is a fairly complete process.

Based on the content and directions of the organization of production, it is possible to formulate its main tasks:

Selection of the most perfect material elements of PP;

Ensuring their full use and rational spatial and temporal combination;

Savings in living labor;

Improving product quality.

The highest form of production organization are automatic production lines, which are a set of machines that, in a certain sequence, automatically carry out technological operations of production to manufacture products.

Economic efficiency automatic production lines consists in a sharp increase in labor productivity and product quality, a significant reduction in costs and improvement of other indicators, as well as in facilitating the work of workers whose functions are reduced to controlling machines.

1.4 Process control in production

Process control depends on the specific structure of a particular enterprise. And also on the way of construction functional system enterprises.

With a centralized method, all management functions are concentrated in the functional departments of the enterprise.

Only line managers were left in the shops and at the sites. To bring the functional apparatus closer to production, a part of this apparatus can be located on the territory of the workshops that it directly serves. But the employees of this part are subordinate to the head of the general functional department of the enterprise. The centralized system pays off for small production volumes, although it was widely used in the past at all enterprises in "stagnant" times.

With the decentralized method, all service functions are transferred to the shops. Each workshop turns into a closed production unit.

The most effective is the mixed method, which is most widely used in most enterprises. At the same time, issues that can be solved more quickly and better by a shop or business bureau are transferred to their jurisdiction, and methodological management of functional units and product quality control are performed by functional departments of the enterprise management apparatus.

Since the main part of the production process takes place directly in the workshop, it has its own process control apparatus. At the head of the workshop is a chief, appointed from among experienced, highly qualified workers and subordinate to the director of the enterprise. He organizes the work of the entire team, carries out measures for the production of mechanization and automation of the production process, the introduction of new technology, and carries out measures of production and labor protection.

To solve specific technical and economic problems in a large workshop, the following are created:

A technical bureau engaged in the improvement of technological production processes, assisting the sites in the development of technological processes and control of technological discipline.

Production dispatching office, which carries out operational production planning and production process control;

A group of mechanics of the workshop, providing equipment maintenance and repair.

The most important link in the production structure of the workshop is the production area, which is headed by a foreman. The foreman is the direct organizer of the production process in his department. He has the right to hire and arrange workers on the site, to release excess workers, to assign wage grades to workers, to reward and fine workers.

Using these rights, the foreman is obliged to ensure the performance of the work facing the site, to prevent defects in production, to ensure the economical use of raw materials and materials, to ensure strict compliance with safety and labor protection.

The widespread use of ACS simplifies the management process. The basis of the ACS is the integrated processing of production and economic information, covering the solution of problems of forecasting, planning and production management using modern means.

2. Project for the organization of a mechanical workshop

2.1 Calculation of the production program

The definition of the production program of the machine shop is based on the needs of the assembly shop, supplies by cooperation and the number of parts used as spare parts. The coefficient taking into account the supply of cooperation is taken equal to 1.2 (Kp). The coefficient taking into account the number of parts used as spare parts for manufactured machines is 1.3 (Kz).

The production program for each product is determined by the formula:

Ni \u003d N Kp Kz (2.1)

where N is the program for the release of the nth product for settlement period, PC.

Ni \u003d 75350 · 1.2 · 1.3 \u003d 117546 (pcs.);

Nzh \u003d 60350 · 1.2 · 1.3 \u003d 94146 (pcs.);

Nz \u003d 45750 1.2 1.3 \u003d 71370 (pcs.).