FEATURES OF COST ACCOUNTING METHODS AND CALCULATION OF PRODUCTION COST PRICE OF ENTERPRISES FOR GRAIN HARVESTING AND PROCESSING

Abstract

The article studies the methods of cost accounting and calculation of production cost price, due to the need to improve the management mechanism of the enterprise. By having summarized the literature sources and the practice of research of enterprises on grain harvesting and processing, the economic essence of the categories "cost accounting methods" and "calculation methods" is specified. The method of production costs accounting is defined as a set of techniques and methods of recording and systematizing information about production costs for current control and management efficiency. In contrast, the method of calculation is considered as a set of techniques and methods of systematization of accounting information about the cost of production and calculation of its cost price to manage the production and marketing activities of the entity. It is substantiated that the use of the variant of production accounting significantly depends on the industry specifics and the nature of the organization of production. For this purpose, taking into account the industry specifics of grain processing, cost accounting is recommended to be carried out by a single process stage method using elements of the normative method of accounting in terms of raw materials consumption, which will help to systematically identify deviations of actual costs from current standards. The author emphasizes the need and expediency of the organization of systematic detection of actual costs deviations from current standards, as well as the detection of changes in these standards. In order for the accounting of deviations from the norms to become an effective means of cost management, each component of the system must be carefully designed to the specific conditions of the enterprise. From this position the classifier of deviations from norms is recommended. In order to generalize the causes of deviations in the consumption of raw materials from the norms, having indicated the need, it is proposed a sectoral codifier of the causes of these deviations. According to it, each grain processing enterprise will be able to establish a list in relation to its specifics, assigning the appropriate code to each reason. The use of the considered elements of the normative method of accounting is the basis for proper control and analysis of raw material costs, reasonable calculation of the actual production cost price, control over compliance and improvement of standards.