Облік і контроль виробничих витрат у тваринництві - (на прикладі сільськогосподарських підприємств Тернопільської області)

Abstract

АННОТАЦІЯ Завитій О. П. Облік і контроль виробничих витрат у тваринництві - (на прикладі сільськогосподарських підприємств Тернопільської області). - Рукопис. Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.06.04. - Бухгалтерський облік, аналіз та аудит. -Тернопільська академія народного господарства. - Тернопіль, 2002. У дисертації досліджено нові підходи до вирішення питань обліку і контролю виробничих витрат у тваринництві з урахуванням особливостей реформування обліку в Україні. Розкрито перспективи розвитку тваринництва в державі та досліджуваному регіоні. Вдосконалено методику і порядок проведення обліково-контрольних робіт щодо витрат у тваринництві, визначено концепцію розвитку обліку та контролю у галузі. Подано власний варіант класифікації витрат у тваринництві, аргументовано доцільність розподілу непрямих витрат на виробництво продукції тваринництва пропорційно до вартості витрачених кормів, нарахованої оплати праці та витрат на утримання і експлуатацію основних засобів. Вдосконалено систему збору інформації про відхилення від норм, підготовки та прийняття раціональних управлінських рішень, пов'язаних з виробничими витратами, внесено пропозиції щодо поліпшення організаційного забезпечення автоматизації обліку та контролю витрат на виробництво продукції тваринництва. Ключові слова: виробничі витрати, концепція розвитку, класифікація, облік, відхилення від норм, автоматизоване робоче місце бухгалтера, стандарти, гнучкі бюджети, контроль. ANNOTATION Olha P. Zavytiy. Accounting and control of production expenses in stock-breeding — (on the database of agrarian enterprises of Ternopil Region). — Manuscript. The thesis to obtain the scientific degree of Candidate of Economics in specialty 08.06.04 — Accounting, analysis and audit. — Ternopil Academy of National Economy. — Ternopil, 2002. During the last decade the stock production in Ukraine has decreased sharply. The main reason for this was the economic crisis which embarrassed merely the whole range of national economy. The stock production was amomg of those suffered the worst degree due to decreasing of number of stock caused with fodder price increase and low price level on meat and other stock products. In the thesis there were grounded the new approaches to solve the problems of accounting and control of production expenses in stock-breeding under the process of book-keeping reform in Ukraine. The authour reveals the development prospects in stock-breeding both in entire state and the region in particular. The authour specifies the methods and order of accounting and controlling operations for mentioned expenses. There have been presented the authentic approach to classification of expenses in stock-breeding, the new accounting registration form "The Report of Analytical Accounting of Forage Expenses", the modernized technique of distribution of indirect expenses at stock-breeding proportionally to the value of consumed forage, salaries and wages and amortization expenses. The author verified the system of adoption and combination of methods to reveal the standard deviation at expenses norms in stock-breeding, suggested the original system for collection of information about standard deviations and reasonable managerial decision-making as for book-keeping of expenses in stock-breeding, carried out the situation assessment and defined the organizational supply of automated accounting and control of expenses in stock-breeding. In the second chapter the author defines the qualifying features of expenses in stock - breeding and carries out their critic evaluation as well as investigates the process of data processing in the sphere of direct expenses and formation and technique of indirect expenses distribution. The essential meaning has the collecting of optimal option for expenses qualification at stock production. The accounting of expenses in Ukraine is stated in book - keeping standard 16 “Expenses”. This document states that value of goods (services) includes direct material expenses, direct salary and wages expenses and others. In stock production the direct material expenses presumes such items: fodder, layer, sanitary means, drugs, spare parts, construction materials, welfare in the case there are no difficulties of their including in the relevant article. The experience of American farmers witnesses that during the calculation of nutrition namely the number of digestion ingredients should be taken into consideration. The necessity of protein is different (from 10 per cent for stock and sheep to 20-22 per cent for poultry). In the research project the author suggested to carry out the calculation of fodder in accordance to protein digestion. The third chapter investigates the economic control in the system of expenses management, suggests the methods and organization of production expenses control. The author fulfilled the situation assessment of implementation, modernized the organizational supply of expenses control by means of computer technology. The efficient means of economic control of production expenses in stock production is the deviation control. We agree with Prof. K. Drurie as for the classification of deviations due to main funds, salary and wages, and temporary and contemporary expenses. Here we can use such types of expenses control as preliminary, current and consequent. The preliminary control assumes the carrying out of plan calculations during production preparations. There can be revealed irregular norms, mistakes in calculation of fodder quantity, overestimated planned sums of indirect expenses, amount of stock production. The result of preliminary control is the possibility to verify on internal economic level the production potential before the new accounting period and to eliminate the faults committed beforehand. To preserve the deviations in production expenses one should take into thorough consideration the signal documents not being used contemporary in agrarian enterprises. Key-words: production expenses, development concept, classification, accounting, deviation, automated working place of book-keeper, standards, flexible budgets, control.