Accounting for products in physical and conditional-natural terms.

Accounting for production in physical terms is necessary to characterize the proportions in social production and the relationship between production capacities. At enterprises, accounting for products in physical terms is necessary to analyze the implementation of production programs by assortment, to characterize the supply of products.

The product nomenclature is a list of products, according to which statistical data on their production in physical terms are developed and provided.

The choice of unit of measure is important for the correct organization of accounting for products.

The unit of measurement is the unit in which the quantity of production is expressed.

The following units of measurement are widely used in the food industry:

– liters;

– tons;

– decalitres;

– conditional banks.

In statistical practice, the volume of manufactured products in physical terms includes the entire gross output, including both products sold and intended for sale to the outside, as well as products spent on the industrial and production needs of the enterprise itself. A feature of natural meters is that they are applicable only in relation to homogeneous products, and with their help it is impossible to determine the total volume of 2 products even within the same production. For example, it is impossible to summarize the products of the clothing industry, since the types of products differ in grades, styles and other characteristics, or livestock products due to the different content of fats, proteins, calories, etc., grain that has different purposes, etc. .d. Therefore, in the practice of accounting, along with natural units, conventional units of measurement are used, and the accounting method is called conditionally natural and is a kind of natural method. The conditionally natural method is used to determine the volume of products that have the same consumer purpose, but differ in some properties.

A generalizing characteristic of the production of various products by association, concern, industry and the national economy as a whole can be obtained using the cost accounting method . For this, the volume of various types of manufactured products in kind is multiplied by their price. Prices may be comparable and actual, or current. Evaluation of products at current prices makes it possible to compare its volume with other economic indicators in monetary terms: household incomes, money circulation, investments, the state budget, etc.

7. Accounting for products in value terms (additive and multiplicative model ).

The volume of production in value terms is determined by various indicators:

Finished products – products and semi-finished products of own production, accepted by the customer or to the warehouse of the organization, which are a product with a fully finished processing (complete set), corresponding to the current standards or approved specifications [5] .

Marketable products – valuation of products intended for sale (finished products, semi-finished products, works and services of an industrial nature);

Gross output (gross product, and the share of products (in the total volume of gross output)) valuation of all types of products produced by the enterprise, and in addition to the elements that make up commercial products, includes a change in the balance of work in progress for the corresponding period, cost raw materials and materials of the customer and some other elements;

net production – the newly created value as a result of the economic activity of the enterprise for a certain period. It is determined by subtracting material costs and the amount of depreciation from the volume of gross output;

Sold products – this is the cost of products released to the side and paid (payable) for the corresponding period.

An additive model is a model in which factors are included in the form of an algebraic sum. An example of this type of model would be a commodity balance model:

V real u003d P initial + V pr – P final

ยท The volume of sales for the period (V real ) is equal to the sum of the balances of unsold products at the beginning of the period (P start ) and the volume of production (V pr ) minus the balances of unsold products at the end of the year (P con ).

A multiplicative model is a model in which factors are included in the form of a product. An example is the simplest two-factor model, which reflects the dependence of the volume of production (V) on the number of workers (N) and their labor productivity (P t ).

V= NPt

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