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Accounting of cost of production
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Accounting for the cost of production is of paramount importance in the production life of an enterprise, since the cost is one of the main indicators of production efficiency and a factor for stimulating sales, since the lower the cost, the higher the profit. Under the cost, the volume of production costs is considered, which falls on a per unit basis, the costs themselves, as a rule, are summed up by expense items.
To reduce the cost, which is the main task of an enterprise with its own production, it is necessary to optimize the accounting of the cost of production, systematize the accounting of costs for main production by cost centers, choose the most appropriate accounting method for the production itself and the cost calculation methodology. Planning and accounting for the cost of production allow, in a set of measures, to organize such production conditions where it is possible to minimize the main costs, to raise the degree of involvement of production resources in the production process, which ultimately leads to a decrease in the cost if it is impossible to change other conditions.
Who is the developer?
2024-04-20
Video of accounting of cost of production
This video can be viewed with subtitles in your own language.
Thanks to planning and accounting, it is possible to "design" conditions for production that will correspond to the lowest possible cost price, and try to implement them, or at least approach them as close as the level of main production and other conditions allows. To plan such conditions, an analysis of the main costs in the production of products is carried out in order to calculate planned indicators that ideally correspond to the cost price to which you need to strive.
It should be noted that the software "Universal Accounting System" successfully automates the accounting of the cost of production of the main production and, in addition to this accounting, provides tools for planning effective indicators of the main production with a decrease in the cost of production, analyzes the deviations of real costs from the calculated and planned costs, demonstrates the reasons for the identified discrepancies and suggests a way to get rid of them, i.e. contributes to the achievement of a perfect match between fact and plan.
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Khoilo Roman
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The main production is the main source of profit formation, therefore, it is its products that should have the lowest cost price in order to count on the highest profit. At the same time, the costs of maintaining the main production are the source of the formation of the cost, and this is where the possibilities for reducing it lie, which will allow selling products with a profit that is maximum at the enterprise's potential.
The software configuration for accounting and planning of the main products has easy navigation and a simple interface, which is still multi-user, which together provides the simultaneous scheduling of work with functionality for personnel whose level of skills and experience may be completely absent. This means that the software configuration for accounting and planning of the main products is available to everyone and at any time for work - it is understandable, easy to use, does not have an access conflict when saving data by numerous users.
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Accounting of cost of production
As mentioned above, in order to reduce the main costs under given conditions to reduce the cost, in addition to maintaining correct accounting, it is necessary to increase the efficiency of processes and personnel, reducing costs as much as possible, in another way - to find additional reserves with the same level of resources. To reduce the cost, it is possible to organize the planning of inventories, having predetermined their optimal quantity for a given period of uninterrupted operation, since they are current assets and the less inventory is stored in the warehouse, the higher their turnover and, accordingly, the lower the cost of the main product.
The software configuration for accounting and planning of the main products allows you to calculate such a quantity, based on the conditions that each specific enterprise has, since this volume cannot be the same for everyone. In the event of an increase in staff productivity, which also favorably affects the cost, the software configuration for planning and accounting for the main products offers motivation through automatic payroll, which is based on the volume of work performed, which is fixed by the program itself.
Control over execution is carried out according to personal work logs of users, and everything that is done in them is subject to accounting, and what is not done, accordingly, is not paid. At the same time, each employee carries out personal work planning for the period after which the software configuration for accounting and product planning provides a report that shows the difference between the planned and actually performed, which indicates the employee's efficiency and allows you to objectively evaluate it. Since no one can influence the order of accruals, the staff has only one thing to do - to start working actively, to be responsible for personal planning and production results.