Формування та облік собівартості напівфабрикатів власного виробництва на підприємствах

Abstract

У статті обґрунтовано доцільність запровадження на промислових підприємствах спеціалізованої первинної документації з бухгалтерського обліку напівфабрикатів власного виробництва, наведено окремі форми документів та приклади їх заповнення. Розглянуто підходи щодо організації аналітичного і синтетичного обліку виробництва та руху на підприємстві напівфабрикатів власного виробництва в умовах використання напівфабрикатного методу обліку виробничої собівартості.

At industrial enterprises own produced semi-finished goods are the products that have not passed all stages of production envisaged by the manufacturing process and require further refinement or staffing. If such products are used not only for their own production needs, but also to implement other businesses, their movement and remains are advisable to account as semi-finished goods. Its main feature is that all manufactured semi-finished goods are to be documented and given in custody to special warehouses of semi-finished goods. Further, semi-finished goods are to be transmitted, depending on the needs, to the warehouse of finished products and their sales and to the shops, for use in production process. Thus, own produced semi-finished goods at the enterprise are both in a form of goods in process, production stocks at warehouses of semi-finished goods and in producing departments, and as stocks in warehouses of finished products. Therefore, for the formation of significant profits of the enterprise, the important task of accounting is to provide an objective determination of the cost value of semi-finished goods for each of these stages. This primarily requires appropriate analytical accounting and documenting of semi-finished goods transactions and their current assessment. An important part of the accounting process of own produced semi-finished goods is their analytical accounting. With this objective in view, the article presents the classification procedure and assignment of nomenclature numbers to semi-finished goods, as well as primary documents and accounting records, which should be used to reflect the accounting operations, are characterized. Own produced semi-finished goods are to be recorded not only in natural, but also in cost measures. Thus, for evaluating the volume of semi-finished goods in progress, the need for individual regulatory cost index of products, which is advisable to be defined only on the direct cost items, is reasoned. As the cost measure, for accounting the production output and use of semi-finished goods at the enterprise, the internal regulatory (regulatory and plan) prices are offered to be used. They should be regularly checked and adjusted. While accounting the presence and movement of own produced semi-finished goods, Ukrainian enterprises use the account 25 “Semi-finished goods. All transactions in this account, with regard to accounting standards, are necessary to be accounted according to the actual production cost. Thus, the article describes the procedure for determining its cost figures at the stages of production, storage, use at the enterprise and sale of semi – goods to buyers. Taking into account the fact that each of these transactions is subject to reflection in accounting records, the article proposes forms of accounting documents that should be used and examples of their completion. According to the listed accounting documents, the article illustrates the order of reflection of the cost value of own produced semi-finished goods in the accounts. The use of semi-finished goods method to account own produced semi-finished goods, compared with non semi-finished goods method, affects the increasing of document flow and the number of accounting operations, but provides significant cost formation of produced and sold products and profits. Accordingly, the risks of economic sanctions to enterprises by the State fiscal authorities are minimized.