The procurement process is a set of operations to provide the enterprise with the objects of labor necessary for the production of products. He begins the first stage of the circulation of funds, which begins with the form of money. At this stage economic activity money is converted into means of production. The main task of accounting for the procurement and acquisition process is to determine the actual volume of procurement and calculation actual cost acquired means of production.
In accounting, this process is reflected in two ways:
Dr Cash Cr Dr Capital goods Cr
The supply (procurement) process includes the facts of economic life (operations):
1) Settlements with suppliers
2) Operations for the delivery of products to suppliers
3) Receipt of raw materials and materials from the warehouse
4) Storage costs material resources
Materials received by the enterprise are accounted for in the accounts of materials. There are three possible accounting options. material assets:
1.at actual cost
2. at discount prices
3.at the planned cost
The cost of purchased items includes:
Purchase price (invoice value)
Transport and procurement costs (TZR)
TZR is the cost of paying for delivery, delivery itself, loading and unloading, storage.
Depending on the method of valuation of materials at the time of writing them off to production costs, various systems account interactions accounting.
1 option.
On the account "materials" take into account the purchase cost of materials and TZR. When purchasing materials, the enterprise - the buyer pays the supplier the purchase cost of the materials and at the same time the enterprise bears the TZR. The actual cost of materials is the sum of the purchase price and the inventory.
Example:
1. Materials received from suppliers 100 pcs. in the amount of 200 c.u. e.
2. The markup on materials amounted to 21 c.u. e.
3. accrued wage workers for the delivery of materials 10 c.u. e.
4. accrued transport organization for the delivery of materials 14 c.u. e.
5. written off for production materials 50 pcs. according to the actual s / s.
Let's show it on the accounts:
Dt Calc. with supplier Kt Dt Materials Kt Dt Main prod. ct.
Received mater from suppliers
200 200 Materials written off for production
Mark-up 122.5 122.5
Dt Calc. from persons CT
Salary accrued
Dt. Auxiliary prod. ct.
The cost of transportation services
Actual s / s \u003d 245 c.u. /100 = 2.45 c.u.
Option 2
With this option, raw materials and materials are written off to production costs at supplier prices. TZR is accounted for in a separate account. The “materials” account contains materials at supplier prices (or at purchase cost) and is also written off for production costs.
TZR are written off to production costs in proportion to the cost of materials at supplier prices either once a month or once a quarter. For these purposes, the % of TZR to the cost of materials is determined. It is determined by the formula:
% TZR \u003d (Total balance at the beginning of the month. TZR + TZR for incoming mat.)
/(Total balance of mat. at the beginning of the month + Total cost of incoming mat. for the month)
Let's put it on the bill:
Dt. Settlements with suppliers ct. Dt. Materials Qt. Dt. Main product Qt.
Receipt of materials Written off for production mat. (50 units)
At supplier prices (wholesale) 100 50*2 = 100 100
Dt. TZR Qt.
Dt. Calc. from pers. by payment Labor Qt.
Salary accrual 22.5 at. e.
Dt. Auxiliary Prod. ct.
The cost of transportation services
The TZR account can have the value of an analytical account for the “Materials” account. The chart of accounts of the BU provides for the account "SPTA", which is usually used by enterprises that procure raw materials and materials for processing. The account is maintained to record the costs of harvesting for each type of harvested raw materials and materials.
3. Option.
With this option, raw materials and materials are accounted for on the “Materials” account according to the planned s / s, which consists of the wholesale prices of the supplier and the planned procurement costs.
IN this case an account "SPTA" is opened, to which all shipping costs and the cost of materials are charged at supplier prices.
Calc. with suppliers S&P Materials Main prod.
Fast. Materials Posting of materials Written off for production
200 200 240 100u*2.54 240 240 240
Settlements with personnel Difference in the cost of materials
10 10 Overexp. funds
Auxiliary prod.
245 is a fact. Wed
Dt. "Z and P" - actual s / s
ct. "Z and P" - planned s / s
This assessment method is used by enterprises that consume materials for production on a daily basis. On the account "Acquisition and Procurement" a difference is formed:
If the amount for DT. (the actual amount of acquisition costs) exceeds the amount of the CT. (planned assessment of materials), the difference will show cost overruns - Dt. "Main production" Ct. "Materials".
If it’s the other way around, then the savings that are written off using the “red reversal” method.
Dt. Z and P Kt. Dt. Materials Qt. Dt. Main production Qt.
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Basic concepts business processes
This question is fully consistent with question 4 (facts of economic life) from lecture 2.
Many different facts of economic life occur daily at the enterprise ( business transactions). The content of each operation is the change of one form of funds or their sources to another. At the same time, business transactions may affect only the property (funds) of the enterprise, only the sources of its formation, or both the property and the sources of its formation. The sum of certain business transactions form business processes. According to the circulation of capital by K. Marx, three types of economic processes are distinguished: procurement, production and sale (Figure 1).
D………...T……..P….…..T!.........D!
Processes: Procurement Production Implementation
Main accounts: 08.10.11.15.16 20.23.25.26.29 90.91
Figure 1 - The circulation of capital by K. Marx
Procurement (supply) process- this is the acquisition of inventory items necessary for the production and sale of products, works, services.
Production process - this is the fulfillment of the main task of the organization: the production of products, the performance of work, the provision of services.
Implementation process (marketing, sales)- is the implementation of contractual obligations to buyers and customers for the supply of products, performance of works and services.
The tasks of the procurement process and the characteristics of the accounts for its accounting
The preparation process begins production activity enterprises. The harvesting process is the first stage of the circuit household funds(the first stage of the circulation of capital). In the process of procurement, business transactions take place to acquire the following values: fixed assets, intangible assets, stocks.
The tasks of accounting at this stage of the circulation of capital are:
1) accounting for the receipt of valuables;
2) accounting for the presence of values;
3) accounting for debts to suppliers of valuables;
4) control of the status of settlements with suppliers;
5) calculus actual cost acquired values.
To account for the supply process in the chart of accounts, four groups of accounts are provided:
1) for accounting for current assets - account 10 "Materials", account 11 "Animals for cultivation and fattening", account 15 "Procurement and acquisition of material assets", account 16 "Deviation in the value of material assets", account 19 "Value added tax by acquired values”;
2) for accounting for non-current assets - account 01 "Fixed assets", account 04 "Intangible assets", account 07 "Equipment for installation", account 08 "Investments in outside current assets”, Account 19 “Value Added Tax on Acquired Values”;
3) for accounting of settlements - account 60 "Settlements with suppliers and contractors", account 71 "Settlements with accountable persons", account 76 "Settlements with various debtors and creditors";
4) accounting Money- account 50 "Cashier", account 51 " Settlement accounts", score 52" Currency accounts”, 55 “Special bank accounts”.
The accounts of the first group, with the exception of account 16 "Deviation in the value of material assets", the accounts of the second and fourth groups are active. Therefore, the initial and closing balance are always in debit. The debit balance shows the amount of valuables that are in the balance. The debit reflects the receipt of economic assets, the credit reflects the disposal. The closing balance is equal to the sum of the opening balance and the debit turnover minus the credit turnover.
Account 16 "Deviation in the value of material assets" active-passive. Therefore, the balance can be both in debit and in credit. The debit balance means the presence of unfinished deviations of the actual cost of material assets from accounting prices. The credit balance means the presence of rewritten deviations of the actual cost of material assets from accounting prices. Credit balance for this account less common than debit. And the account basically behaves like an active one. Therefore, the debit reflects the receipt of deviations of the actual cost of material assets from the accounting prices, and the write-off is reflected on the credit.
The accounts of the third group are active-passive. The balance on these accounts can be both in debit and in credit. A debit balance means having accounts receivable, credit - availability accounts payable. The debit reflects an increase in accounts receivable, a decrease in accounts payable. For a loan - a decrease in receivables, an increase in accounts payable. The closing debit balance is equal to the sum of the opening debit balance and business transactions to increase receivables, minus business transactions to reduce receivables. The credit ending balance is equal to the sum of the credit opening balance and business transactions to increase accounts payable, minus business transactions to reduce accounts payable.
Accounting for the supply process (procurement)
The supply process is a set of operations to provide the enterprise with objects and means of labor necessary for the implementation of economic activities. In the supply process, the company receives fixed assets, intangible assets, productive reserves, the invoices of suppliers are paid, in addition, the costs associated with the acquisition of property are subject to payment.
The main tasks of accounting for the supply (procurement) process include:
- 1) identification of all costs for the procurement of means and objects of labor;
- 2) determination of their actual cost;
- 3) identification of the results of supply activities.
Acquiring material assets, the enterprise pays the supplier their cost at wholesale prices. Wholesale prices - the prices at which one enterprise sells products to another enterprise or state. The enterprise also bears the costs associated with transportation and loading and unloading operations (transport and procurement costs - TZR).
The wholesale price of inventory items plus TZR constitute the actual cost of prepared materials.
In accounting, to account for the procurement process, a synthetic account 10 "Materials" is used. The Chart of Accounts recommends opening the following sub-accounts for account 10 “Materials”:
- 10/1 "Raw materials and materials";
- 10/2 "Purchased semi-finished products and components";
- 10/3 "Fuel";
- 10/4 "Containers and packaging materials";
- 10/5 "Spare parts", etc.
As a rule, the current accounting of materials is kept at accounting prices, which can be:
- - purchase price;
- - planned cost.
Separately, accounting reflects transportation and procurement costs (TZR) or deviations in the cost of materials (O), depending on the chosen accounting price option.
In this case, the actual cost of harvested raw materials is determined as follows:
Fs \u003d U + O,
Where Fs- the actual cost of material assets;
At- cost at accounting prices;
ABOUT- deviations of the actual cost from accounting prices.
At the end of the month, a special calculation is made and the amount of deviations to be written off to production costs is determined. The average percentage of deviations is determined:
CP% \u003d (CH + By) / (SNm + Pm) X 100,
Where CP%- the average percentage of deviations of the actual cost from the cost at discounted prices;
Sno- balance of deviations at the beginning of the month;
By- deviations for the current month;
SNm- the balance of materials at accounting prices;
Pm- receipt of materials at accounting prices.
The amount of deviations is calculated in proportion to the cost of the materials used at accounting prices:
O - Rm X CP% /100,
Where ABOUT- the amount of deviations attributable to the consumed materials; Rm- consumption of materials at accounting prices.
The cost of materials used is estimated by the formula:
P - O n + P - OK,
where P is the cost of the materials used;
He And OK- the cost of the initial and final balances of materials;
P- cost of materials received.
On the accounting accounts, the process of procurement of materials can be carried out in the following way: two sub-accounts are opened for account 10 “Materials”:
- 10-1 "Materials at accounting prices,
- 10-9 "Deviations in the cost of materials."
The debit of account 10-1 "Materials" reflects the cost of purchased materials at discount prices (Dt 10-1 Kt 60).
Subaccount 10-9 collects transportation and procurement costs: railway tariff (Dt 10-9 Kt 60); loading and unloading operations (Dt 10-9 Kt 71), etc.
The actual cost of harvested reporting period inventory items will be equal to Dt turnover of account 10-1 + Dt turnover of account 10-9.
The actual cost of all inventory items in stock at the end of the reporting period is the balance of the final account 10-1 + the balance of the final account 10-9.
Accounting for the procurement process
Dt 60 Kt Dt 10-1 Kt
Dt 71 South Dg 10-9 South
Example: as of 01.04.20_ the company had balances in the following
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Name |
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"Raw materials" |
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"Raw materials and materials", including: |
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"Spare parts" |
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Total transportation and procurement costs, |
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including: |
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Other materials |
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"Main production" of everything, including: |
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unfinished product A; |
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unfinished product B |
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"Finished products" according to the actual cost- |
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the cost of everything, including: |
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Products A |
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Products B |
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"Sales costs" |
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"Checking account" |
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"Settlements with suppliers and contractors" |
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"Calculations with accountable persons" |
Suppose that in March the following business transactions took place at the enterprise:
Operation 1. The invoice of the Granit plant for the raw materials received from it was accepted:
- 1. Raw material A 8333 kg for 6 rubles. per kg ......... in the amount of 50,000 rubles.
- 2. Raw material B 6857 kg for 7 rubles. per kg ......... in the amount of 48,000 rubles.
Total 98,000 rubles.
Railway tariff paid by the supplier at the expense of the buyer 2000 rub.
Only 100,000 rubles.
Acceptance of the cost of raw materials in the amount of 98,000 rubles. should be reflected in Dt cf. 10/1 "Raw materials at accounting prices", and the actual amount of TZR in the amount of 2000 rubles, prepaid by the supplier railway and payable to him by the buyer, the accounting should be reflected in Dt sch. 10/9 "Deviations in the cost of materials." The outstanding amount of accounts payable in the amount of 100,000 rubles. should be credited to account 60 “Settlements with suppliers and contractors”. Since this account is passive, the increase is shown on the credit of this account.
The entry of the first transaction in accounting will be reflected as follows:
Dt 10/1 "Raw materials and supplies at discount prices"
Kt 60 "Settlements with suppliers and contractors" 98,000 Dt 10/9 "Deviations in the cost of materials"
Kt 60 "Settlements with suppliers and contractors" 2000
Dt Kt
Operation 2. The materials received at the railway station are delivered to the warehouse and paid for at the expense of the accountable amounts. Delivery costs amounted to 1200 rubles. For the company-buyer, these costs also represent transportation and procurement costs. Therefore, they should be attributed to Dt of account 10/9, simultaneously with the credit of account 71 “Settlements with accountable persons”, the amount paid by the accountable person for the services rendered must be written off.
Recording the second operation:
Dt 10/9 "Deviation in the cost of materials"
Kt 71 "Settlements with accountable persons" - 1200 rubles.
Operation 3. Spare parts in the amount of 23,000 rubles have arrived at the warehouse from the supplier. Payment for EN services amounted to 2450 rubles. Total payable amount is 25,450 rubles.
The cost of spare parts must be reflected according to Dt of sub-account 10/5 "Spare parts", opened in the accounting of the organization to reflect the cost of spare parts received. The cost of delivery by "fast" mail OHN refers to transport and procurement costs, and the amount of 2450 rubles. it is necessary to debit account 10/9 “Transport and procurement costs”, opened in the accounting of the organization in order to summarize this type of expenses.
Recording the third operation:
Dt 10/5 "Spare parts"
Kt 60 "Settlements with suppliers and contractors" 23,000 Dt 10/9 "Deviations in the cost of materials"
Kt 60 (76) "Settlements with suppliers and contractors"
(“Settlements with other debtors and creditors”) 2450
Operation 4. The amount of 100,000 rubles was transferred from the current account. for repayment of accounts payable to the supplier Repayment of debts to the supplier is reflected in the debit of passive account 60 “Settlements with suppliers and contractors”. For this amount, you need to show the write-off of funds from the current account. In active accounts, the expense is shown in the credit of the account. Therefore, the specified amount must be recorded on the credit of account 51 "Settlement account".
Record of the fourth operation:
Dt 60 "Settlements with suppliers and contractors"
Kt 51 "Settlement account" - 100,000 rubles.
In order to determine the actual cost of each type of harvested raw material, it is necessary to make a calculation. The calculation algorithm is the following.
First stage: we determine the percentage of deviations per 1 ruble of the harvested batch of raw materials. To do this, we make a proportion:
About. Dt accounts 10/1 - 100%
About. Dt accounts 10/9 - X%
ObLtKhSh
ov.dpop
The second stage: we calculate the amount of deviations attributable to each type of harvested batch of raw materials.
Amount of deviations = The cost of harvested raw materials x% deviations
In our example, the actual cost of each item of raw materials is calculated as follows:
The fixed accounting (wholesale) price of raw materials is 98,000 rubles.
TZR - 2000 (railway tariff) + 1200 (delivery to the warehouse) = 3200 rubles.
Hence, the share of deviations in the volume of harvested raw materials will be, in%:
- 98,000 - 100% x = 3200x100 =
- 98 000
- 3200 -X%
In absolute terms, deviations from the actual cost between individual items of raw materials will be distributed as follows:
For raw materials A: 50,000 x 3.265% \u003d 1633 rubles.
For raw materials B: 48,000 x 3.265% \u003d 1567 rubles.
Thus, the calculation of the cost of harvested raw materials was obtained (Table 5.2).
Table 5.2
Calculation of the cost of harvested raw materials, rub.
10 "Materials"
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actual cost of receipts for the sksh period | |||
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101200 - value of goods and materials, w in the reporting |
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the actual cost of material assets in stock
Calculation of the cost of each type of harvested raw materials is presented in table. 5.2.
Control tasks
Exercise 1.
Reflect on the accounting accounts the process of procurement of materials at the bakery. Calculate the actual cost of the prepared batch of materials.
1. Account balances at the beginning of the month
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account number |
Name |
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Materials at fixed discount prices, including: |
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Flour 120 kg for 10 rubles. per 1 kg |
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Sugar 60 kg for 15 rubles. per 1 kg |
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Yeast 50 kg for 6 rubles. per 1 kg |
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Transport and procurement costs, incl. |
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pertaining to: |
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Main production including: |
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bun "Sweet" |
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bun "Sweet" |
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Finished products including: |
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bun "Sweet" |
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bun "Sweet" |
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"Checking account" |
2. Business transactions for the reporting period
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Supplier's invoice for raw materials accepted |
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wholesale price: |
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Flour 300 kg |
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Sugar 50 kg |
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Yeast 10 kg |
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Shipping costs paid by the supplier |
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Paid for cash unloading work |
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Reflected in the accounting of TZR attributable to post- |
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drinking raw materials, including: |
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Determine the actual cost of workpieces |
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a fixed batch of materials, including: |
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Answer. The percentage of TZR per one ruble of harvested raw materials is 11.4%.
The supply or procurement process is a set of operations to provide the enterprise with the means and objects of labor necessary for the implementation of the production process. As a rule, goods produced by other enterprises are purchased, but raw materials and materials of own production can be sent to the production process. Only purchased values are included in the accounting of the supply process.
Materials are accepted for accounting at actual cost. The actual cost of purchased materials consists of 2 values:
Ø purchase cost of inventories (IPZ);
Ø transportation and procurement costs (TZR) or deviations of the accounting price from the actual cost
TZR- these are the costs of the organization directly related to the process of procurement and delivery of materials to the organization.
The composition of transportation and procurement costs includes:
The cost of loading materials into vehicles and their transportation, payable by the buyer in excess of the price of these materials according to the contract;
Expenses for the maintenance of the procurement and storage apparatus of the organization, for example, expenses for the remuneration of employees of the organization directly involved in the procurement, acceptance, storage and release of purchased materials, employees directly involved in the procurement (purchase) of materials and their delivery (support) to the organization;
Expenses for the maintenance of special procurement points, warehouses and agencies organized in the places of procurement (except for labor costs with deductions for social needs);
Mark-ups (surcharges), commissions (cost of services) paid to supply, foreign economic and other intermediary organizations;
Fee for the storage of materials at the places of purchase, at railway stations, marinas, ports;
Expenses for business trips for the direct procurement of materials;
The cost of losses for the delivered materials in transit (shortage, damage) within the limits of natural wastage;
Other expenses.
The formation of the actual cost of materials is carried out depending on the method of accounting for the TZR (deviations).
Guidelines according to the accounting of MPZ, the following options for accounting for TZR are provided:
1) direct (direct) inclusion of TZR in the actual cost of the material;
2) assigning TZR to a separate sub-account to account 10 "Materials";
3) allocation of TZR to a separate account 15 "Procurement and purchase of materials", according to the supplier's settlement documents.
A specific accounting option for TZR is established by the organization independently and is reflected in the accounting policy.
1. Direct inclusion of TZR in the actual cost material is appropriate in cases of significant significance certain types and groups of materials. This option involves the addition of TZR to the contractual price of the material, to monetary value contribution to authorized capital, entered in the form of an MPZ, to market value donated materials, etc.
With this method, all data about actual expenses incurred during the procurement of materials are collected in the debit of account 10 and are reflected in the accounting records with the following entries:
| № | primary document | Debit | Credit | |
| Receipt order, packing list | ||||
| Reflected VAT amount | Invoice | |||
| Certificate of completion | ||||
Analytical accounting on account 10 is organized by individual items of materials and their locations.
The considered method of forming the actual cost of procurement of materials is advisable to use only for enterprises that:
A small range of materials used;
A small number of deliveries of materials for the period;
All data for the formation of the actual cost of materials, as a rule, enter the accounting department at the same time.
2. Accounting for TZR on a separate sub-account to account 10 "Materials". With this method of accounting, materials in analytical accounting are recorded on account 10 "Materials" according to discount prices, and the resulting transport and procurement costs are reflected, separated on sub-account 10 "TZR". Thus, on account 10 “Materials”, materials in synthetic accounting are accounted for at the actual cost of acquisition.
As accounting prices for materials can be:
1) negotiated prices
2) the actual cost of materials according to the previous reporting period
3) planned and estimated prices
4) average price groups
At the end of the reporting month, for the write-off of the TZR, the percentage of write-off, the amount of write-off of the TZR is determined.
Account correspondence:
| № | Content of business transactions | primary document | Debit | Credit |
| The supplier's invoice has been accepted, tangible assets have been credited at the purchase price | Receipt order, consignment note | |||
| Reflected VAT amount | Invoice | |||
| Reflected the cost of delivering material assets to the warehouse | Certificate of completion | 10/TZR | ||
| The amount of remuneration paid to the intermediary organization in connection with the acquisition of materials is reflected | Reports of attorneys, commission agents, agents | 10/TZR | ||
| Expenses for unloading materials on their own: a) wages of loaders b) insurance premiums in off-budget funds | Piece work order, payroll | 10/TZR 10/TZR | ||
| Written off the cost of materials used in the main production at accounting prices | Invoice claim | |||
| The amount of TZR was written off for materials released into the main production | Accounting information | 10/TZR |
3. Accounting for TZR on a separate account 15 "Procurement and purchase of materials". Account 15 collects information on all costs for the purchase of materials. Wherein debit account 10 materials are taken into account at discount prices, A on account 16 shown the difference between the accounting price and the actual cost of procurement of materials. Account 15 "Procurement and purchase of materials" is used as an auxiliary (intermediate) account.
Information on the actual cost of materials is revealed by summing up the data reflected in the debit of account 10 "Materials" and the debit (credit) of account 16 "Deviation in the cost of materials".
At the end of the reporting month, to write off the amount of deviations on account 16, the percentage of write-off and the amount of write-off of deviations are determined.
Account correspondence.
The purpose of this work is to study business processes as objects of accounting. Groupings of elements of the property of an economic entity in terms of their composition and economic content as a whole, and internally in terms of constituent parameters, are accounting objects.
Chapter I
1. Business processes as an object of accounting
1.1. The concept and types of business processes
1.2. Stages of the circuit of economic processes
Chapter II
2. Accounting in the procurement process
2.1. The process of procurement of materials and labor
2.2. Determining the cost of the procurement process
Conclusion
conclusions
List of used literature
The work contains 1 file
1.1. The concept and types of business processes
1.2. Stages of the circuit of economic processes
2.1. The process of procurement of materials and labor
2.2. Determining the cost of the procurement process
Accounting is an ordered system of collecting and summarizing information in monetary terms about the property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions.
The purpose of this work is to study business processes as objects of accounting. Groupings of elements of the property of an economic entity in terms of their composition and economic content as a whole, and internally in terms of constituent parameters, are accounting objects.
Accounting objects are understood as specific units of economic assets and sources of their formation in value terms, as well as their dynamics and statistics, due to economic processes.
In general, the objects of accounting are objects that provide (economic assets and their sources) and make up the economic life of an economic entity (economic processes by type or sequence in the circulation and business operations).
The task of the study is to characterize economic processes, to consider the features of these processes. Economic assets as objects of accounting have a dual character: on the one hand, their composition is formed, that is, there is a constant relatively uniform process of receipt, that is, investments of internal financial resources in the initial creation and subsequent increase in the economic resources of the enterprise. And the accounting cost of the resources received in the property is fully (in absolutely equal amounts) reimbursed by the sources of funds - on the other hand.
The economic assets owned by the enterprise in accounting are reflected simultaneously for each individual fact in two manifestations: in the form of a composition of funds for placement and their purpose, and in the form of sources of their formation. The principle of duality of economic means will manifest itself and be reflected throughout the accounting cycle, it is not lost in the financial statements. The composition of accounting objects in individual sectors of the economy is predetermined by the specifics of the activity of its economic objects. For example, they cannot be the same in mechanical engineering and in retail.
The chosen topic is relevant, since economic processes are the most important objects of accounting, and their results cause changes in property and sources of their formation. The turnover of funds in economic processes is endless. Thus, in each of these processes, there is a change from one form of property value to another. The main content of the work of any organization is the processes (stages) of the circulation (supply, production, sale) of its capital. These processes are interconnected, complement each other as accounting objects and create conditions for capital accumulation and expanded reproduction.
In the first chapter of this work, the characteristics of economic processes and their results will be given. These processes are interconnected, complement each other as accounting objects and create conditions for capital accumulation and expanded reproduction.
The second chapter will consider the classification of business processes. So, the main task of manufacturing enterprises is the production of products that are partially used at the enterprise itself, but mainly sold to other enterprises, organizations and directly to the public. The circulation of funds occurs continuously and consists of the main economic processes: supply, production and sale, as a result of which objects of labor from one form pass into another. To organize the successful and continuous operation of the enterprise, it is necessary to have production reserves, which are provided to the enterprise in the supply process.
Accounting is a continuous, continuous, interconnected reflection of the economic activity of an enterprise on the basis of documents. A continuous reflection of economic activity implies a mandatory accounting of all property, all types of stocks, costs, products, debts of the enterprise, etc., and all this requires continuous constant monitoring and recording in the documents of the facts occurring at the enterprise about the movement of material assets, cash and other accomplishments. Interconnection is caused by the dependence of the facts occurring among themselves.
Just all these qualities distinguish accounting from operational and statistical, which exceeds its role and importance in the overall accounting system, because. operational accounting data is used only for the daily management of an enterprise, statistical accounting data is used to analyze and predict the socio-economic development of society.
There are Labor, Natural and Monetary meters, which are far from of no small importance in the organization of accounting, since with their help they reveal the performance of the enterprise. So, with the help of labor meters, the time and labor spent are determined, which forms the basis for calculating wages and calculating labor productivity. With the help of natural meters, control over the safety of various forms of ownership, the volume of the procurement, production and sale process is carried out, production tasks and reporting indicators are measured and analyzed. Monetary meters are of a generalizing nature. Determining the property rights of the enterprise, its costs, previously expressed in Labor and In-kind meters, estimates, tasks, reports and balances are compiled.
The objects of economic accounting are the property of the organization, its obligations and business operations carried out in the process of financial and economic activities. Accounting objects are divided into three interrelated sections: property of the organization in terms of composition and location; property of the organization according to the sources of its formation (own and borrowed obligations); business operations and their results obtained in the areas of supply, production and sale. Hence, the subject of accounting is divided into three similar sections, each of which includes specific types of property.
In particular, property by composition and placement - non-current and current assets, property by sources of formation (own and borrowed obligations) - capital and reserves, long-term obligations, short-term obligations; business operations (processes) and their results - supply, production, sales and financial results.
The application of the dialectical approach requires the study of the phenomena of economic processes and results in interconnection and interdependence. The study of the activities of enterprises and associations of economic units is associated with the study of the factors that determined the results.
In economic research, factors are understood as the conditions under which economic processes are carried out and the reasons under the influence of which the processes themselves and their results change.
The interrelated study of business processes includes:
Dependency detection.
Determining the nature of dependence.
Determination of the connection scheme of the result indicator with factors.
When studying the relationship, it is customary to distinguish between two types of them:
deterministic (functional),
probabilistic (correlation).
Functional connections are characterized by a strict correspondence between cause and effect.
Each factor value corresponds to one or more well-defined result values. With a functional relationship, you can accurately calculate how much the value of the result will change when the factor changes. Thus, the relationship between the time worked and the wage rate of the time worker is functional. However, most often the results of economic processes are invested under the influence of many causes that act simultaneously and in mutual connection, and it is not known exactly to what extent each cause affects the magnitude of the result, and the connections are also called probabilistic.
With correlations, between the cause and the result, there is no strict correspondence, but known relationships are observed. For example, there is a certain correspondence between the length of service of workers and the level of their wages; in most cases, the longer the length of service, the greater the average wage. However, there are many other factors that determine the level of wages. This is the qualification of workers, the condition of the equipment on which he works, the provision of workers with tools, the quality of the materials used. The influence of these factors can lead to the fact that with an increase in length of service, wages will increase to varying degrees, and may even decrease.
With probabilities or correlations, as a rule, the closeness of the relationship between the factor and the generalized result is determined.
In the analysis of functional dependence, their types are distinguished:
additive dependencies,
multiplicative,
combined. 1
With an additive form of relationship, the result is the sum of the factors that determine its value.
For example, the volume of products sold can be considered as follows:
PP \u003d VP + ON-OK,
where RP - sales of products,
VP - output,
OK - balances of unsold products at the end of the period,
OH - the balance of unsold products at the beginning of the period.
With an additive form of relationship, the size of the influence of the factor on the generalizing indicator is equal to the amount of change in the factor itself relative to the baseline. With this connection, no special techniques need to be used for factor analysis. The size of the change in the factor is its influence on the characteristic.
However, in this case it is important to determine the direction of influence, the factors can be both in direct and inverse relationship with generalizing indicators.
If the relationship is direct, then with an increase in the factor, the generalizing indicator also increases, with feedback the summarizing indicator will decrease as the factor increases.
With a multiplicative communication scheme, the effective indicator is considered as the product of a number of multiplier factors. For example, when analyzing the use of labor resources of an enterprise, combining the volume of production, it is customary to consider it as a result of 4 multiplier factors:
VP \u003d H * D * P * W hour,
where VP is the volume of production (thousand soms); H - the average number of workers; D - the average number of days of work of one worker for the period (per month); P - the average duration of a work shift, W hour - average hourly output (in som).
The identification of dependencies is important for choosing a method for calculating the influence of factors on a change in a characteristic. With an additive dependence, the change in the characteristic is equal to the change in the factor, so there is no need to use any additional techniques.
With a multiplicative dependence, the influence of factors can be determined by any of the elimination methods.
With a combined dependence, the influence of factors is determined only by the method of chain substitutions.
Correlation or probabilistic relationships use methods of correlation analysis and other economic and mathematical methods. This analysis includes 3 main steps: 2
Building a correlation model.
Solving the adopted model by finding the parameters of the correlation level.