NORMATIVE CALCULATIONS AS AN ELEMENT OF OPERATIONAL COST ACCOUNTING

Abstract

In the modern economy of brewing, the self-sufficiency of an economic entity's management and its place in the market is estimated, first of all, by the volumes of profit received from sales of final labor products. At the same time, a significant part of the profits of brewing enterprises, however, as well as other enterprises of the food industry of the Russian economy, often grows as a result of a far from always objective increase in selling prices, even with the imposition of antitrust sanctions. In this regard, the economy of economic resources, as a determining factor in the intensification of production, directly affecting the volume of profit, has significantly decreased its importance.

Domestic and foreign economic practice shows that the successful functioning of the economic management system of an economic entity that systematically implements cost-saving programs (and on this basis systematically reduces production and other costs) is largely determined by the quality of cost accounting data. Meanwhile, the survey of the state of production accounting conducted by us at a number of large brewing enterprises for 2010-2020 showed that production accounting, as a rule, is conducted according to the methodology established by the Ministry of Finance of the USSR in 1970. The accounting reform carried out in Russia at the beginning of the two thousandth years practically did not affect production accounting at brewing enterprises, and its functions in a fundamentally new economic environment, in fact, have not changed.

Production accounting at breweries currently continues to perform only accounting functions, reduced to accounting generalization of production and sales costs as a whole for the enterprise, distributed over unreasonably enlarged product groups, impersonal in relation to trade names. Such information cannot be considered valuable for the economic management system of any type of production activity in the industry in general and brewing in particular.