Analysis of methods of cost accounting of products in the field of confectionery production

Task. The article discusses the practical aspects of the problems of cost accounting in confectionery industry in conditions of efficient production, when the confectionery industry enterprises focus not only on revenue growth, but also on minimizing costs. Model. The analysis of the legislative framework governing cost accounting of confectionery products has been done. The process of «costing» is estimated and problems are identified. The classification features inherent in confectionery enterprises are considered. It is shown that the finished good is obtained by sequential processing of raw materials at several stages of the production process. Moreover, the production process is characterized by short cycle, continuity and interconnectedness of operations. The features of the formation of articles for calculating the cost of production of confectionery production are analyzed. Conclusions. A prerequisite for the effective functioning of the cost accounting system is the compilation of production reports by each production unit, which reflect the movement of raw materials, materials and output. At the same time, the costs of raw materials used in the process of production of finished goods in the production report reflect, both in the context of prescription norms, and in the amount of actual costs incurred. Practical value. In order to increase the efficiency of activities by optimizing the cost of production, confectionery enterprises seek to use the most rational method of cost accounting and calculating the cost of production. This leads to minimizing costs and increasing financial results. Novelty. As a result of the study of cost accounting methods of the confectionery industry, an analysis of the methods used for accounting and calculation was carried out. It was found that the majority of domestic confectionery enterprises use the operational method based on the fact that all costs associated with a particular production operation are allocated to the cost of a unit of production those types has passed this operation.

method, accounting, calculation, confectionery industry