ACCOUNTING AND ANALYTICAL PROVISION OF WASTE MANAGEMENT OF THE FLOUR MILLING INDUSTRY

Abstract

The article is devoted to topical issues of formation of accounting and analytical support of waste management of the flour milling industry. Waste is generated in the process of production or consumption. They have completely or partially lost their original consumer properties and have no further use at the place of their formation or detection. As a rule, the owner disposes or intends or must dispose of waste by utilization or removal of it. The flour milling industry is one of the industries in which the production technology provides for both the output of the main product and the formation of a sufficient share of by-products and industrial waste. The article analyzes the main approaches and areas of research in the field of grain processing. Peculiarities of production waste classification are determined. The specifics of accounting for returnable waste, which have the largest share in the waste of flour milling businesses, have been studied. The principles of waste accounting in the production of flour milling businesses have been studied and grouped. An important issue is to determine the impact of the amount of industrial waste on the cost of manufactured products. An important condition for the efficient use of industrial waste is its mandatory posting, as it reduces the cost of production. At the same time, it is necessary to link the process of documenting the facts of occurrence the waste with the peculiarities of production technology and technical documentation. The issue of synthetic accounting of waste generated at grain processing enterprises is revealed. The necessity of forming information about the quantity and cost of waste and their types in terms of waste generation places is substantiated. In addition, attention is paid to the formation of information about the types of raw materials from which waste is obtained. This requires a document that fully provides the management of the company with information about waste, ie provides more detailed analytical accounting. To account for the movement of industrial waste, a special statement is proposed, which is a quantitative and cost balance of waste from flour milling production. This balance contains information on the name of the waste, its balances at the beginning and end of the reporting period. The balance also contains data on the amount and value of waste that has been accounted for and used for the production of basic products, and on waste that has been used as fuel and for other own needs, or has been lost during storage or sold. An important issue is the assessment of industrial waste, and the type of assessment depends on the time of this process. The following types of assessments can be distinguished: assessment in posting from production; assessment during the release for further processing at the enterprise; assessment of industrial waste during sales.