According to Methodical recommendations prime cost has to pay off according to the following scheme: proceeding from the expenses falling on works on cleaning, pressing, transportation, stacking and other works on preparations of straw, expenses carry on collateral production. Then the total amount of expenses (minus the cost of collateral production) is distributed on grain and grain wastes it is proportional to the specific weight of the contents in production of full-fledged grain and grain wastes. Prime cost of units of production is defined by division of costs of the corresponding physical mass of grain and grain wastes after its cleaning and drying.
On a circulation of means in plant growing the essential mark is left by seasonal nature of production, in particular a gap between the periods of production of expenses and an exit of production. Production expenses in branch of plant growing are made for a long time, and extremely unevenly; compensation of means – an exit of production happens at the moment determined by natural conditions of maturing of plants. These features should be considered at the organization of the accounting of expenses in branch.
Reference of costs of straw is made proceeding from the standard of expenses in economy for cleaning, pressing, transportation, stacking and other works on straw preparation. The used grain wastes with grain impurity at calculation transfer to full-fledged grain, proceeding from data of the laboratory analysis on determination of percent of the content of grain in waste.
All records in accounting about expenses and an exit of production to production of grain are based on data of the relevant primary documents. These documents can be grouped in four signs:
Under the first article consider all types of the monetary and natural deliveries having character of a salary (payments work, to workers of various categories, whose work is spent directly for cultivation of grain crops.
Besides, expenses in plant growing are carried out in separate productions, on cultivation of many concrete cultures that also has to be fixed accurately in accounting. Therefore the analytical accounting of production expenses will be organized by types of productions and on cultures to which cultivation expenses belong.
Such production which turns out owing to biological features and working conditions along with the main production belongs to the collateral, but is of secondary importance (straw, a polova and.
to provide necessary data on the main articles of expenses: to compensation, seeds, fertilizers, means of protection of plants, service of auxiliary productions and other expenses relating to branch;
Under this article include the salary added on price-work quotations for the performed works, extra charges to tractor operators in production expenses - to drivers for classiness. Also consider production which is given out to shareholders on account of compensation under this article.
Differentiation of expenses by their types, i.e. the itemized accounting of expenses, is provided due to the corresponding creation of a form of registers. Account of costs of production is kept in registers of a multilower case or mnogografny form where on the opened account allocate separate lines or columns for the accounting of each type of expenses.
Automation of a workplace is understood as specialized dialogue human-machine system programmatically – the hardware used by the accountant at all stages of technology of the automated solution of registration and economic tasks.
In production of branch of plant growing when performing concrete works oil products, seeds, fertilizers are spent, cars and other fixed assets wear out, work of production workers, etc. is paid. All these concrete expenses in the account are imposed separately, that is itemized (under articles of expenses according to their nomenclature at prime cost calculation).
Differentiation of expenses on divisions of economy is provided also due to the corresponding creation of the analytical account. As a rule, for these purposes use personal accounts of divisions or registers (production reports) replacing them.