In this article, the task is to consider how the costs of commercial activity of the organization are taken into account in accounting for the sale and sale of products, and the main task is to find ways to reduce costs in agriculture.
Keywords: costs, optimization, organization, accounting.
Although such concepts as costs and expenses synonymous however they should be distinguished in accounting. The term costs use to account for production costs. All costs are charged to the cost of production. They accumulate on accounts 20, 23, 25, 26, 28, 29. To account for the costs associated with the sale of products (sale) use the term expenses and consider on the account 44.
Let's consider the main operations on account 44 «sales Expenses». In the posting Debit 44-Credit 70 we are talking about workers, where wages are included in the cost of sales. If the production of goods is carried out on its own, the sales costs can be reflected in the following accounting record Debit 44- Credit 23, 29.
Additional goods and materials that are used in the implementation process is carried out in the accounting record Debit 44- Credit 10, 41, 43. Expenses are written off on sale by accounting record Debit 90- Credit 44.
Economists attach particular importance to the study of the commercial costs of production and sale of agricultural products.
Throughout the Russian Federation, agriculture plays an important role in both the economic and social spheres. In the modern period, the global economic crisis is gaining momentum, and more often we began to hear the words about import substitution — it is necessary to raise their production and agriculture.
However, Russia is experiencing difficulties competing with imported products in terms of price and consumption, so it is necessary to improve the efficiency of agricultural organizations. The main tool for achieving this goal is cost management of production and sales.
Improving inventory utilization plays an important role in cost optimization.
– Conclusion of contracts with reliable suppliers of materials (raw materials);
– Checking the quality of stock storage in the warehouse;
– Frequent analysis of the need of the economic entity in certain types of reserves;
– Compliance with the necessary production technology;
– Periodic analysis of the performance of obligations to customers, and detection of the reasons of their non-execution;
– Conclusion of an insurance contract in case of emergency.
The organization, which has a pronounced seasonality in its activities, forms a permanent warehouse reserve of materials, which lies for several months without use. This diverts funds from circulation, requires the cost of storage and accounting of materials.
It is necessary to establish effective management of the organization's reserves. To do this, you should:
1) establish operational planning and accounting for the receipt and disposal of materials; it may be necessary to provide accounting with special software for inventory planning, with training of employees.
2) calculate the optimal stock for each period, considering the current, transport, technological, insurance stock of materials.
Identify and take measures to reduce deviations from the calculated optimal stock of materials. Labor resources are an integral part of all resources of agricultural production potential.
To improve the efficiency of the use of labor resources, it is necessary to improve the current system of remuneration in the organization so that it has a greater link to the result of each employee's work. Motivation and personal interest in the results of their work-powerful incentives to improve production efficiency, productivity and product quality.
It is possible to increase the efficiency of the production process, and, consequently, labor productivity, by reducing downtime, loss of working time, including due to equipment failures or due to low skills of the workforce.
When reducing the cost of financial and economic activities in agriculture, the following ways are possible:
1) Saving on raw materials. The most effective way to optimize costs for this, the most expensive item — the revision of contracts with suppliers.
2) Analysis and optimization of transport and telecommunications costs, electricity.
3) Reduction of staff and payroll. Need to consider the need for some departments.
4) The use of equity and assets of the enterprise. This leasing of vacant premises, transport, agricultural machinery, vacant land and grounds.
- Reducing the cost of raw materials and materials can be achieved by:
Find new suppliers
Example: a company can replace imported materials with similar products of domestic production;
Help suppliers reduce their costs.
Example: a large Russian pasta producer successfully cooperates with local farmers, helping them to reduce costs and thereby ensuring low purchase prices for wheat.
To make purchases of materials together with another buyer from one supplier.
Example: two trading companies can make a joint purchase in order to get a discount for the volume.
2.Analysis and optimization of transport and electricity costs.
Install metering devices of electric energy.
To install soft starter (soft starter). The use of soft start devices can reduce the starting currents, reduce the likelihood of overheating of the engine, increase the life of the engine
3.Staff reduction
One way to temporarily reduce the payroll may be to provide employees with unpaid leave (if there is an application from the employee).
Reducing the number of working hours per day and working days per week
4.Use of equity and assets.
This is the lease of vacant premises, transport, agricultural machinery, free land and land.
Optimization of costs and reduction of overruns in the production of livestock products is possible if:
– Make a thorough analysis and control over the use of feed;
– Increase the productivity of animals by providing livestock with the necessary volume and range of feed;
– Apply a diet for dairy cows, which eliminates the possibility of overspending not only feed, but also money, as well as the irrational use of working time. Since not all organizations divide the diet for cash and non-cash cows, it turns out that the cash cow does not receive the necessary balanced nutrition, which reduces milk productivity, or other cows receive more than that.
It is possible to optimize costs in the production of crop production if the following points are observed:
– increase yields by applying fertilizers;
– increase in production by improving the structure of acreage;
– increase in crop production due to harvesting in the optimal time.
Based on the forecast of the world economy for 2018 and 2019, the growth rate of economic development of a few countries, including Russia, has decreased significantly — the Russian economy is going through difficult times. The prices of most imported goods are lower than domestic ones. To solve this problem, it is necessary to reduce the cost of goods by optimizing business costs, followed by improved financial results.
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