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Types of accounting of products

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The types of accounting for finished products constitute a set of principles and methods for carrying out accounting operations for released products. The types of accounting for the organization's finished products include the following basic methods as accounting at actual cost, at standard cost, at book value, at sales value. The most commonly used type of calculating the cost of finished products using the actual or standard cost. Finished products accounting is an important process in production since the cost of finished products is determined by the items of expenditure that were spent on the production and release of each material.

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Regardless of the type chosen for finished products accounting, a cost estimate is formed, and the cost is calculated. Finished products and their sale are a direct source of income for the enterprise, thus it is very important to carry out all the calculations correctly. No matter what type and method you carry out accounting, in most cases, experts make mistakes in the calculations. Of course, we are not talking about the poor qualifications of specialists. In most cases, the influence of the human factor in the form of making mistakes is manifested due to the high labor volume in performing work tasks. No particular type of accounting will ensure the accuracy of calculations, does not guarantee the exact cost of the finished products, and even more so it will not save specialists from the risk of making mistakes. In modern times, the organization of the accounting and management system plays a dominant role, on which the work of all processes of the financial and economic activities of the enterprise depends, including the sale of finished products and profit. Many companies are trying to modernize their activities by using advanced technologies in the form of automated programs. Automation programs are able to regulate and improve the performance of each work process, nowadays the introduction of automation has become a necessary process, the effectiveness of which has been proven by more than one enterprise. The use of software can save you many problems because automation is a mechanization process in which manual labor is minimized. Thus, almost most of the work is done automatically, including all kinds of calculations. In addition, software products may include the function of keeping records for several types, this is especially true for manufacturing enterprises that have fundamentally different types of products in production.

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The warehouse has not only the function of storage, but also servicing the consumers of warehouse services, namely, the approximation of stocks to places of consumption, the formation of a market assortment, the picking of mixed cargo shipments, and so on. Thus, the warehouse, as an integral link in the warehouse logistics system, allows determining the strategic economic and service benefits. The logistics process in the warehouse is quite complex and requires complete coordination of the functions of supplying stocks, cargo handling, and physical distribution of orders. In practice, warehouse logistics covers all the main functional areas considered at the micro-level. Therefore, the logistics process in the warehouse is much broader than the technological process and includes such processes as supplying the trading enterprise with stocks, controlling supplies to the trading enterprise, performing technological processes for unloading and receiving goods, organizing the process of intra-warehouse transportation of goods, direct organization of warehousing and storage of goods, order picking for customers and their shipment, etc. The functioning of all elements of the logistics process in the warehouse should be considered in interrelation and interdependence. This approach allows not only to clearly coordinating the activities of the warehouse service of a trading enterprise, but it is also the basis for planning and monitoring the movement of goods in the warehouse with minimal costs.

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Types of accounting of products