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Group of programs: Business automation

Software USU

Accounting of manufacturing

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Manufacturing accounting, first of all, needs to organize accounting for the movement of first raw materials, then semi-finished products, ending the "parade" of materials with the transfer of products intended for sale to the finished product warehouse. Manufacturing begins with obtaining the required amount of raw materials and consumables for subsequent processing and forming a certain number of various parts from this mass for final assembly and obtaining a finished product.

The manufacturing process is accompanied not only by the consumption of raw materials, but also by other costs and production costs. In the manufacture, living labor is used, as well as objects and means of labor, which in value terms constitute the cost of production. In order for the accounting of the manufacture of products to be as effective as possible, control over the plan and its implementation at each stage of manufacture, the completeness of products according to its structure, should be ensured. Products sent to the warehouse have a cost price, which includes the entire volume of costs associated with manufacturing, per unit of production.

Correctly organized accounting of the costs of manufacturing products allows you to find costs and identify new opportunities to reduce manufacturing costs and, accordingly, reduce the cost of products, which is an important economic indicator of production efficiency.

Who is the developer?

Accounting for the manufacturing process is related to the performance of various types of work and services within the production organization and in relation to other contractors and includes accounting for production volumes, time spent on each stage of work, each production operation, which should have its own cost in terms of labor, time, and the participation of tools , means of labor in the process of its implementation.

Accounting for the costs of manufacturing products includes, in addition to what has already been listed, transportation costs for the delivery of raw materials to the enterprise, movement across its territory, utilities to create normal working conditions, rent of space, storage of inventories, equipment maintenance.

For example, in the construction industry, a logbook for the manufacture of reinforced concrete structures is used, which reflects all work operations during the corresponding work - the manufacturing process itself, which serves to maintain correct accounting for all operations and at the same time control over the quality and deadline of work, since the manufacture of reinforced concrete structures is a labor-intensive process and time-consuming, moreover, accompanied by strict adherence to the required production conditions, otherwise the risk of collapse of reinforced concrete structures is very high.

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Who is the translator?

To simplify the procedures for accounting and control over the manufacture of products, today automation of processes is widely used not only for manufacturing, but also for managing them, due to which the quality of accounting increases dramatically. Where there is a quality of accounting, new horizons are always open.

The company "Universal Accounting System" has in its register software for accounting for the costs of manufacturing products, which, in addition to accounting itself, performs many other duties, in particular, it analyzes performance indicators at each stage of production, controls the consumption of raw materials and materials at all stages manufacturing, providing later an estimate of costs for each operation, keeps records of the costs of selling products.

For the correct accounting of the costs of manufacturing products, an industry reference database is built into the USU software, which contains standards for the performance of each operation, a methodology for calculating the costs of each operation is given. This information helps production to calculate and evaluate all processes, stages, operations, which, as a result, allows the program to automatically calculate the cost of orders, taking into account their composition and volume, to determine the margin in the presence of complicating work.

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Accounting of manufacturing