PRODUCTION ACCOUNTING MILK PROCESSING PLANTS

Abstract

The paper defines the value of production accounting for dairy enterprises, presents the definition of the cost of certain types of products of milk processing (cream, sour cream, butter, cottage cheese). Properly delivered production records ensure the safety of dairy products. The conditions of ensuring the safety of material values, proper and rational organization of accounting of raw milk, materials and finished products. Norms of production losses of raw materials are necessarily taken into account in all technological and technical and economic calculations. Losses of raw milk are taken into account in the calculations in the form of coefficients.