Галузь діяльності як системоутворюючий фактор обліку і контролю витрат на якість зернопереробних підприємств

Abstract

Розкрито організаційно-технологічні особливості діяльності борошномельних підприємств та визначено особивості їх впливу на побудову обліку витрат. Побудовано модель системи вхідного і вихідного контролю якості заготівлі і переробки зерна спеціалізованими підприємствами. Наведено етапи життєвого циклу продукції борошно-мельного виробництва, на кожному з яких здійснюються витрати на якість продукції. The article reveals organizational and technological features of flour milling enterprises activity and defined the nature of their impact on cost accounting construction. We have built a model of the system input and output quality control of harvesting and processing of grain at the specialized enterprises. The characteristics of the technological process of harvesting and processing of grain, which affect the recognition, the structure of the operation costs and the formation of the major and by-products' cost is given. Is indicated that the carrying out of several interrelated activities leads to the necessity of costs distribution by business segments, as these operations are performed simultaneously, using the same equipment and workers with elevator's own resources and products adopted from customers. The phases of the operating cycle of harvesting and processing of grain is described. Since milling industry unites a series of interrelated processes, most enterprises use processorder costing. The objects of cost accounting on the flour milling enterprises is separate milling – a set of interrelated technological operations on processing of grain into flour. In onegrade milling the cost of 1 ton of flour is determined by dividing the total direct costs on the volume of production. The milling industry in addition to the major product (flour of different grades) produces by-products (semolina, bran), waste of I and II categories, which can be sold as animal feed. To estimate the cost of each kind of products, enterprise evaluates the cost of separate milling and then allocate it between products. The calculation unit is 1 ton of products (flour, bran). In high-grade milling cost allocation carries out with conditional factors that are determined for each variety of products. It is important to distinguish between joint products, failure and waste products, because their value have an influence on the major product’s cost and accounting. By-products is a result of the technological process in the production of the major product and can be sold to consumers. The cost of recyclable waste is not included in the cost of finished products. Waste, that cannot be transferred to reprocessing and have to be salvaged, increases the cost of production. Quality control is realized at all phases of processing of grain and includes input control of raw materials, measures to improve grain quality and quality control during storage and at all stages of the production process. In general, implementation of the quality management system at the enterprise requires proper accounting and analytical support that will afford information regarding the amount of quality costs and activities results. Milling industry has a number of technological features, that should be considered, when building an accounting system, in particular: the existence of a few business' segments, the manufacturing of products from customer-owned raw materials, the complex nature of production, a significant proportion of industrial waste, seasonal fluctuations in the volume of raw materials, the continuity of the production process. The specifics of mills defines the nomenclature of quality costs, peculiarities of their inclusion in the cost of production or written off to business costs.