CONDITION OF THE PRODUCTION ACCOUNT AT THE BREWING ENTERPRISES

Technologically brewing enterprises treat the processing branches of production. Production of beer and soft drinks is characterized, as a rule, by uniformity of structure of technological process which consists of several phases and repartitions in which raw materials and the main materials turn into a ready-made product. Planning and the accounting of expenses at the enterprises beer - the nonalcoholic industry, in relation to standard production structure, corresponds to conditions of application of a poperedelny method. Thus in the account semi-finished or bespolufabrikatny options of this method can be used. In the conditions of market economy prime cost of brewing production is the most important indicator of production economic activity of the enterprises of brewing branch. In modern conditions of managing, and also owing to strengthening of the competition, complication of productions the production account becomes more and more actual the brewing enterprises. In practice the production account and calculation of prime cost of brewing production are a component of system of accounting. In the conditions of market economy prime cost of brewing production is the most important indicator of production economic activity necessary for determination of profitability of production and separate types of production, identification of reserves of decrease in product cost, determination of prices for products, calculation of economic efficiency of introduction of new equipment, technology, organizational and technical actions, justifications of the decision on production of new types of production and removal from production outdated. At the brewing enterprises it is possible to refer to the main objectives of the production account: the accounting of volume, the range and quality of the made production, the performed works and the rendered services and control over the implementation of the plan for these indicators, the accounting of the actual costs of production and control of use of raw materials, material, labor and other resources, of observance of the established estimates of expenses on service of production and management, calculation of product cost and control over the implementation of the plan for prime cost, identification of results of activity of production shops of the enterprise for decrease in product cost, and also identification of reserves of decrease in product cost.