PRODUCTION ACCOUNTING AND REPORTING AT PROCESSING ENTERPRISES

Authors

  • V.M. Zimnyakov Penza State Agricultural University
  • A.A. Kurochkin Penza State Technological University

Keywords:

production accounting, reporting, production, costs, tasks, management accounting, sphere, cost, analysis, planning, process, functions, factors, work

Abstract

The paper presents the value of production accounting, presents the main objectives of production accounting, the main functions of production accounting, the factors affecting production accounting, revealed that in the process of cost control first set standards-standards of expenditure (eg, standard costs and reserves). These data can be used to determine performance indicators and then identify differences between planned and actual indicators. This allows you to identify adverse trends, identify the causes of deviations from the plan and make appropriate adjustments.

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Published

2018-05-18

Issue

Vol. 5 No. 1 (2018)

Section

ECONOMICS AND ORGANIZATION OF AGRICULTURE

License

Copyright (c) 2018 V.M. Zimnyakov, A.A. Kurochkin

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

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