Essence and principles of organization of self-supporting relations. Cost accounting as one of the most effective ways to destroy the Soviet Union

Economists of different countries and peoples, belonging to the most diverse economic schools, are constantly discussing the problems of cost accounting. Precisely the problems, and not the principle of cost accounting itself. There are disputes about what level of profitability the enterprise should have. Discuss the system of taxation and social payments. They shake the air with squeals about the value-added tax and natural rent, but no one wants to understand in detail what self-financing is, what are its features in various modes of production and what are the scales of its application.

Until recently, the monetary system of the economy has prevailed in the Russian Federation. This happens in all spheres of life, including science and culture, the monetization of social benefits. Those. self-supporting, brought to the point of absurdity - all activities should be profitable. If a particular area of ​​activity does not bring profit, then it is not needed and should die.

Chapter 1. Cost accounting under the capitalist and socialist modes of production

Under the capitalist mode of production, cost accounting is a necessary condition for the functioning of any kind of activity. Only by correlating costs and tax payments with the profit received by this enterprise, and having a positive balance between profit and costs, the enterprise can function successfully. Hence the savings on raw materials and materials, the gap between wages and labor costs, various ways of tax evasion. It is no coincidence that in the United States the fiscal apparatus of the Treasury Department in terms of its technical equipment and the level of personnel training significantly exceeds the NSA, CIA and FBI combined. And no wonder, the capitalist mode of production is legalized theft, and the bourgeois state strictly sees to it that the extent of this theft does not exceed the permissible limits.

Another thing is socialism. Under the socialist mode of production, cost accounting at a single enterprise is not only useless, but also extremely harmful. In his work "Economic problems of socialism in the USSR" I.V. Stalin said that in the socialist mode of production in the socialist economic system, the profit and profitability of a single enterprise are indirect indicators and should not be considered at all. Profit and profitability, said I.V. Stalin, should be considered on the scale of a single national economic complex over a period of 5-10 years.

I foresee the indignant cries of "economists" of all stripes: "how can one conduct activities outside the system of self-supporting, after all, the enterprise will go bankrupt?" Yes, in the system of capitalist production such an enterprise will certainly go bankrupt, but the socialist mode of production provides, first of all, for the creation of a single national economic complex. The national economic complex of the country has a single planning body over it. According to the instructions of this body, designed for a fairly long period (5 years), all enterprises of a particular sector of the economy work for a single result. It is no coincidence that transnational corporations operating in today's world build their activities within the corporation on the principles of the socialist mode of production. Within the TNC there is no competition between the structures of this corporation, there are no calculations of the profitability and profitability of a single structure. The board of the corporation acts as a planning body that determines the quantity and range of products produced, depending on market conditions.

It is precisely such a corporation that a socialist state becomes, in which the economy is a single national economic complex. If a socialist state forgets this principle, then it very soon ceases to be a socialist state, or even a state in general, as happened with the USSR.

Chapter 2. Cost accounting in the USSR

From the time of the introduction of the NEP and the beginning of the restoration and development of the country's economy, the Soviet economic school, under the influence of Krestinsky and Krasin, began to introduce self-financing into the economy. The Supreme Economic Council was organized to manage the economy. A whole network of trusts was created, which worked on the principle of self-financing. The harmfulness of cost accounting for the socialist economy immediately became apparent. Massive embezzlement, bribes, postscripts flooded the structure of the economy. Cost accounting became a brake on the path of the economic development of the USSR. It took Stalin's intervention in this matter, abolishing the Supreme Council of National Economy and trusts, and creating people's commissariats for branches of the economy. But most importantly, I.V. Stalin complied with the instructions of V.I. Lenin and turned Gosplan from an advisory body into a legislative one.

It was the State Planning Committee that, since 1925, began to determine the direction of economic development and issue plan assignments for structural units for various industries (People's Commissariats).

The economy of the USSR of the Stalinist period almost completely removed self-financing from use. It got to the point that the enterprises of "Group A" (production of means of production) and a significant part of the enterprises of "Group B" (production of consumer goods) did not have their own settlement accounts. At these enterprises, the chief accountants received their salaries not by checks, withdrawing it from the current account, but by waybills. So far, cost accounting has been used only in agriculture, where the collective farmers, after fulfilling the planned targets for deliveries to the state and payments for the services of the MTS, were given the rest of the product produced, which the collective farmers could sell at their discretion. The system of industrial cooperation was also on self-financing. The same small and medium-sized business, the suffering of which the current economists sob excitedly. And it would not be bad for the bourgeois state of the Russian Federation to learn from Stalin.

Industrial cooperation enterprises paid only one tax - turnover tax. At the same time, 3/4 of the country was put on shoes, dressed and supplied with furniture by industrial cooperation enterprises.

The idle supporters of cost accounting, both on the left and on the right, do not want to understand that under the socialist mode of production, financial investments from outside are necessary only at the initial stage in order to sufficiently develop the system of production of means of production (to build the very enterprises that will produce the necessary equipment). Further, the replenishment of public consumption funds, which receive the entire product produced by a single national economic complex, and the redistribution of this product to the sectors of the economy determined by the State Planning Commission and the personal consumption of citizens, make it possible to drastically reduce the importance of money, which is the main engine of the economy under the capitalist mode of production. It is the socialist method production allowed the USSR to receive annually from 20 to 30% of the increase in domestic GNP, thereby constantly increasing public consumption funds.

After all, the main goal of the socialist mode of production is the maximum satisfaction of the constantly growing needs of people on the basis of higher technology. In contrast to the capitalist, the main purpose of which is to obtain the maximum possible profit. Thanks to the socialist mode of production, our country won the Great Patriotic War. After the war, further steps were taken to develop the socialist mode of production. Piecework wages were abolished, time-bonus wages were introduced in accordance with the ETKS (unified tariff-qualification guide). The price for any product was formed without taking into account intermediate costs, and a constant (annual) price reduction balanced the cost of the product with the purchasing power of the population.

In 1950, after the withdrawal of the ruble from conversion, a dualistic price system was formed: one price for the domestic market, the other, which took into account all the costs incurred, for the external market. With a monopoly of foreign trade. It is also one of the components of the socialist mode of production. The difference in prices based on the gold equivalent of the foreign currency ruble allowed the USSR, as a single national economic corporation, to receive a significant inflow of product into public consumption funds.

Chapter 3

After the death of I.V. Stalin began the gradual elimination of a single national economic complex. Khrushchev laid the foundation for this. Having eliminated the MTS system and transferred equipment to the collective farms, on the one hand, he revived private ownership of the means of production in a hidden form, on the other hand, he removed the agricultural sector of the economy from a single national economic complex. Khrushchev did what Stalin warned against in his work The Economic Problems of Socialism in the USSR. The results were not long in coming, for the first time our country was forced to switch to food purchases abroad, and the country's population experienced a new introduction of the card system.

The next step in the destruction of the unified national economic complex was the reform of 1965, developed by A.N. Kosygin. This reform introduced cost accounting not only for individual enterprises, but also for departments within enterprises. This gave rise to selfish tendencies in industry, opened the way to all those "charms" that were mentioned earlier. Subscriptions and bribes, adjustments to plans, have become a widespread phenomenon. Gosplan has turned from a body determining the direction of economic development into a bureaucratic office. Planning from what has been achieved. The development of the economy has become extensive, a period of stagnation has begun.

The suppression of communist tendencies in our economy, caused by the reforms of Kosygin and Khrushchev, in fact eliminated the socialist mode of production. The restoration of capitalism in our country was only a matter of time.

The Helsinki Conference suppressed the ideological struggle against capitalism in favor of the so-called peaceful coexistence. The new constitution of the USSR actually eliminated the dictatorship of the proletariat, placing all the structures of the state under the control of the party, which in fact had already ceased to be communist.

Chapter 4. Yu.V. Andropov - the godfather of Gorbachevism and betrayal

Is it any wonder that after all this, the structure that was designed to protect the Soviet state from enemies - the KGB became a nest in which those very phenomena and people began to emerge. Which later took the most active part in the murder of the USSR.

L.I. Brezhnev, obviously suspecting the negativity of the Khrushchev-Kosygin reforms, did not give them a move above the grassroots structures, but Andropov willingly assumed this role. While still chairman of the KGB, Andropov began to warm under his wing the enemies of Soviet power, such as Rakitov, who later became one of Andropov's main advisers. It was from their submission that the chimera about the entry of the USSR into Europe was born in the KGB and the highest echelons of power. To do this, it was necessary “only” to rebuild the economy of the USSR on a capitalist basis and, having discarded the Central Asian and Caucasian republics, enter the EU. Andropov was assured by Rakitov that in this case the USSR would take a leading position in the EU. Becoming after the death of L.I. Brezhnev as General Secretary and Chairman of the Presidium of the Supreme Soviet of the USSR, Andropov began to actively implement these plans. Guess where he started? That's right, from the transfer of 30 ministries to full cost accounting. He repeated the vicious practice of the 20s. Did he understand what he was doing? I think I understood completely. The degeneration of the top of the power structures of the USSR had already gone very far by that moment, and all the gestures to “put things in order” and “strengthen discipline” are nothing more than a screen to cover up actions to destroy the socialist state. It is no coincidence that Andropov's protégé M.S. Gorbachev began his activity in the economy already with the open introduction of the capitalist mode of production. Remember the cooperative boom that befell our country in 1985-1986? This criminal unbalancing of the economy was carried out under the cries of self-financing, of the need to introduce market relations. What happened then, everyone knows very well, the Soviet Union was gone.

Conclusion

You and I can see that cost accounting for a single enterprise can be productive only under the capitalist mode of production. For our country (USSR), for the socialist mode of production, self-financing of a single enterprise is disastrous. That is why bourgeois economists of all stripes are drawing communists into disputes about the profitability of enterprises, in every possible way veiling the disastrous nature of self-financing for a single national economic complex.

Therefore, We, the communists, must understand this.

Mark Sorkin

Forestry and agriculture

Essence principles and system of cost accounting Cost accounting is an economic category expressing relations in the field of production, distribution, exchange and consumption of products. The purpose of economic accounting is prudent management of the economy, compliance with the cost recovery regime and ensuring the profitability of production. At the same time, it should be noted that the enterprise combines the means of production and labor, and on this basis the production process is carried out. Among the most important principles of cost accounting in...

ECONOMIC CALCULATION OF ENTERPRISES AND THEIR SUBDIVISIONS

12.1. Essence, principles and system of cost accounting.

12.2. Formation of self-supporting production units.

12.3. Development of property relations and forms of cost accounting.

12.4. Organization of intraeconomic economic relations.

12.1. Essence, principles and system of cost accounting

Cost accounting is an economic category that expresses relations in the field of production, distribution, exchange and consumption of products. It is a form of economic relations, liability and material interest between the state and enterprises, between individual enterprises, between the enterprise and its divisions, as well as between them within the enterprise.

The purpose of economic accounting is prudent management of the economy, compliance with the regime of savings, cost recovery and ensuring the profitability of production. The essence of economic accounting consists in the totality of the mechanism and means by which the final result is achieved - effective management.

Cost accounting ensures, on the basis of commodity-money relations, the mutual correspondence between the resources of agricultural enterprises and the results of their activities. At the same time, the system of self-supporting relations reflects the dynamic movement of resources, as well as the constantly renewed circulation of enterprise funds.

Thus, cost accounting is an economic category that expresses production relations that develop on the basis of the turnover of material and financial resources in enterprises of any form of ownership.

Cost accounting covers the entire sphere of production relations, which are built on the basis of such value forms as goods, price, prime cost, value, money, and profit. This means that in an enterprise, economic accounting as an economic category interacts with other categories determined by economic laws. At the same time, it should be noted that the enterprise combines the means of production and labor, and on this basis the production process is carried out. Therefore, the entire complex of interrelated principles of cost accounting can be directly attributed to the enterprise.

Among the most important principles of self-financing in agricultural enterprises are the following:

1) cost recovery and self-financing;

2) state regulation of the economy and self-government of the collective;

3) the material interest of the team and each employee in the final results of production;

4) the material responsibility of the team and the employee for the final results of production;

5) ruble control over economic and financial activities.

The principle of self-financing means that all costs are covered by enterprises from their own funds. The essence of this principle is not only cost recovery, but also in own receipt of funds for the production and social development of the enterprise. This means that the company's revenue from the sale of products and services should be sufficient to create both a consumption fund and an accumulation fund.

The state reserves the right to regulate the main parameters of the market (tariffs, interest and tax rates, etc.). By regulating their level, it has the ability to create less favorable conditions for production and sale. Thus, the state centrally regulates the structure and volume of agricultural production.

Cost accounting will be truly effective if, along with the principles outlined above, it is reflected in the labor activity of each member of the collective of an agricultural enterprise, creates in him an interest in the fulfillment of the task assigned. All this is expressed in the principle of material interest. In accordance with this principle, the entire system of employee incentives should be built: wages, bonuses, payments at the end of the year. Each member of the enterprise team should be materially interested in improving the production and financial performance of the enterprise, that is, there should be a close connection between wages and the final results of the enterprise and the amount of profit.

Closely connected with the principle of material interest is another important principle of self-financing - financial responsibility, which provides for strict observance of financial discipline and responsibility of the team for the use of material and monetary resources. In practice, the implementation of this principle is carried out in the form of a constant comparison of costs with economic results at all stages of production.

The functioning of enterprises is daily controlled by the ruble. The financial and banking system plays an important role here. Financial authorities control the timely payment of taxes. The use of credit sanctions by the bank encourages business leaders to use all available resources efficiently. Such levers of influence on enterprises as urgency, repayment, targeted direction of loans and others allow banks to actively influence the production and circulation of goods, identify and make proposals for eliminating mismanagement losses, excess stocks of inventory items, unproductive expenses.

The maximum effect is achieved with the full implementation of all principles of cost accounting. At the same time, it should be noted that the essence of cost accounting is most fully revealed when considering it as a system.

The economic accounting system is understood as a set of principles and techniques used to improve its efficiency. All elements of the economic accounting system are interconnected and interdependent. Thus, without commodity-money relations, production cannot function and develop successfully. At the same time, commodity-money relations are directly related to the characteristics of a multi-structural economy and forms of ownership. The cost accounting system is constantly acquiring new properties and being improved.

Thus, the coordinated interaction of all elements of the cost accounting system ensures its effective functioning.

According to the form of organization, self-financing is divided into general economic and intra-economic. General economic accounting determines the economic relations of individual farms with the state and other enterprises. On-farm settlement involves relationships that develop within the enterprise: between the enterprise and its divisions, as well as between the divisions themselves.

12.2. Formation of self-supporting production units

The modern period of development of the agro-industrial complex of the Republic of Belarus is characterized by a variety of forms of ownership, the introduction of self-supporting relations, and an increase in the economic independence of labor collectives. In such a situation, it is especially important that all on-farm subdivisions have the opportunity to independently dispose of the products produced, choose the form and channels for its sale, dispose of the self-supporting income received at their own discretion and enjoy the same rights in material and technical support. The solution of such problems necessitates the conduct of production and the organization of intra-economic economic relations on a self-supporting basis.

A modern agricultural enterprise is a combination of production, service and support units. Their main task is to ultimately ensure an increase in the efficiency of not only their own work, but also the agricultural enterprise as a whole.

Therefore, when forming these divisions of a separate agricultural enterprise, justifying the size and composition, it is necessary to take into account not only their combination, but also the existing and emerging connections and relationships between them. In particular, it can be both organizational, technical and technological ties, as well as socio-economic relations within and between departments.

Thus, the organizational structure of an agricultural enterprise should contribute not only to the rational formation of on-farm subdivisions in terms of technological ties, but also to the formation of socio-economic relations that contribute to an increase in the labor activity of workers. In the practice of management, two forms of organizational construction of production units have developed: according to the sectoral principle (production teams, workshops) and territorial (integrated production teams, sites). However, there should not be a template approach here, since in one case sectoral divisions will be effective, and in the second, complex ones.

All on-farm subdivisions must have a permanent staff of workers, certain land, buildings and structures, as well as tractors, agricultural machinery and other means of production in the amount necessary for efficient production activities.

The size and composition of labor collectives must comply with the following conditions:

1) ensure a high degree of independence in the performance of basic work (at the same time, at least 80-85% of the working time, the work team must be occupied in their unit);

2) fully take into account the labor intensity of work, determined by technological maps;

3) ensure the maximum possible employment of machine operators for periods of the agricultural year;

4) create the possibility of rational organization of labor processes, excluding the loss of working time;

5) to promote the formation of collective interests among employees, mutual control and development between them of a sense of trust, mutual assistance and mutual assistance;

6) ensure effective work management by the manager based on his personal contacts with team members.

Determining the rational size of the labor collective can be carried out in several ways.

The essence of the first isthat according to the standards of labor costs per 1 ha of crops, the total costs for the entire area assigned to the team are determined. Then, by dividing the total costs by the annual fund of working time of one employee, the need for workers for the entire scope of work is determined.

For example, a crop rotation with a full set of crops with an area of ​​1190 hectares is assigned to the labor collective, the total costs of mechanized labor for the collective are 28,000 people per hour, and the possible annual fund of working time per employee is 1939 people per hour. [(365 days 52 days off 8 bank holidays 24 vacation days) * 7 hours]. Then the number of the team will be approximately 12 people. (28000:1939*0.85) machine operators.

The second way isthat, on the basis of technical maps, they draw up work plans and determine the amount of work for each crop by dividing which by the performance of the unit determines the number of standard days. The latter should be divided by the number of working days according to the plan and find the daily need for machine operators. By adding these data for all crops, they find the daily need for machine operators for each day of the month and, multiplying by the number of working days, determine the total labor costs. From the sum of the latter, they take 80-85% of the work performed by their team, and divide, as in the first case, into the possible annual fund of the working time of one machine operator.

By the third waythe number of labor collective can be determined using the coefficient of relative energy intensity of cultivation and harvesting of crops, which is equal to: annual grasses 0.8, spring cereals 1, winter cereals 1.3, flax 1.6, corn for silage 2, 6, fodder root crops 3, potatoes 4. By multiplying the area of ​​each crop by the corresponding coefficient of relative energy intensity, they find the reduced area, dividing which by the cultivated area assigned to the collective, they obtain the average coefficient of relative energy intensity. With its average value of 1.43, a work collective can be assigned a cultivated area at the rate of 90-100 hectares per person.

The head of the collective is elected at its meeting and subsequently approved by the administration of the farm (the board of the SEC or the director of the unitary enterprise). On the basis of the powers granted to him, he represents the team in relations with the administration of the agricultural enterprise, concludes contracts, performs other actions in the interests of the entire team and is responsible for spending money. The transfer and issuance of the latter from the account is carried out only by his order.

The means of production necessary for the collective are determined according to the standards of demand per 1000 hectares of arable land (sowing crops). They can be transferred to him for use and disposal or leased for a certain period on a contractual basis under an act indicating the technical condition, age and book value, as well as the type of land, area and quality condition (score).

12.3. Development of property relations and forms of self-financing

Property is the complete possession of things, objects (possession, use and disposal of them). In production, property acts as a reliable support for a person only when, firstly, it personifies as private property, individual or group, and, secondly, when its material composition (means of production) is combined with living labor, it provides income. and grows in the process of investment. Forms of ownership underlie the concepts of "denationalization" and "privatization". Denationalization and privatization is the process of changing the form of ownership of property. The concept of "ownership" here has a double meaning: to own own property, to own manage property.

Denationalization of the economyis a process of transition from a state economy to a mixed economy. The process of denationalization of the economy consists of the denationalization of property. It includes the decentralization of management, the liberation of the state from the functions of direct economic management and the change in forms and relations of ownership (privatization). The denationalization of the economic mechanism and privatization are carried out in order to eliminate the monopoly of state property, form free commodity producers and create conditions for competition. The denationalization of the economic mechanism is carried out by transferring the property of a state enterprise for rent or concluding a contract with its director. Thus, the state, while remaining the owner of the property, is freed from certain functions of direct economic management. The second direction of denationalization of the economy - privatization is necessarily accompanied by a change of ownership. The difference between these directions of denationalization of the economy lies in the degree of freedom of commodity producers.

As a result of the denationalization of the economic mechanism and the denationalization of property, the withdrawal of enterprises and organizations from state subordination is ensured. In this case, they are given the status of free economic entities whose activities are carried out in a competitive struggle. In the Republic of Belarus, the transformation of state property in agriculture is going through the process of privatization. At the same time, the most effective way is the transfer of state property mainly to members of the labor collective. Given that the land is state property, the object of privatization is property and fixed assets. The organizational and economic basis of such transformations is the formation of an equity fund. The definition of a property share and the transfer of its value provides its owner with economic freedom in choosing a form of management. In particular, he can: 1) work alone and run a farm; 2) to unite their capital with other owners and not be an independent owner; 3) sell, inherit, etc.

In practice, when choosing market forms of management, it is necessary to proceed from the following principles:

1) economic feasibility, that is, the development of new forms of management should be accompanied by the stabilization or growth of production;

2) not to destroy the social character of the village. To provide all producers of agricultural products with equal conditions for the use of industrial and social infrastructure facilities;

3) take into account as much as possible the specific local conditions, specialization, the level of provision with labor and material resources, the location of production and social facilities, the prevailing psychology and skills of people;

4) ensuring the utmost integration of executive and managerial functions;

5) ensuring the unimpeded development of personal subsidiary plots, participation in various organizational structures;

6) the sequence of transition to new forms of management;

7) voluntary choice of forms of management. Owners of property shares determine their own fate.

The above principles can be implemented when reforming agricultural enterprises in the following ways:

1) all members of the former SEC or unitary enterprise (UE) voluntarily merge their property shares and organize a joint-stock company, limited liability company or production cooperative on the basis of the current economy;

2) members of structural subdivisions combine property shares and independently create several joint-stock companies or cooperatives within the framework of the current economy with their subsequent merger on a voluntary basis into an association;

3) allocation of small independent on-farm teams wishing to work on a rental basis. Gradually they acquire ownership of the leased means of production and become their full owners;

4) SPK (UP) is completely divided into small collectives, independent peasant farms, which unite into a union or association to coordinate and organize joint units for production services, the use of social facilities, logistics, processing and sale of agricultural products.

At the present stage, in the agricultural enterprises of the Republic of Belarus, the self-supporting system is built on the basis of the following economic conditions that regulate self-supporting activities:

1) government order for the supply of certain types of agricultural products;

2) sale of other agricultural products under contracts;

3) the market for means of production;

4) contractual prices for agricultural products;

5) unified purchase prices for products supplied under the state order;

6) free allocation of loans with a guarantee of repayment of the loan within the prescribed period.

The transition to market relations is also reflected in the formation and use of profits. In this regard, the following forms of self-supporting relations are distinguished: normative distribution of profit (Fig. 1), normative distribution of self-supporting income (Fig. 2) and non-normative distribution.

Much attention in self-supporting enterprises is given to the use of profits. First of all, the part of the balance sheet profit subject to taxes is determined. Balance sheet profit is reduced by dividends on shares and other securities, by income from equity participation in joint ventures. From the remaining amount of profit, taxes are paid: on profit, on turnover (in the case of production,

Rice. 1. Profit distribution scheme

subject to this tax), as well as local taxes and fees. The rest of the profit is used at its own discretion without regulation of its distribution to individual funds.

Thus, the considered form of cost accounting can be called non-normative. With its development, self-supporting principles of functioning in market conditions are strengthened, the role of the tax system is increasing, and the independence of enterprises in organizing production and managing the results of their activities is expanding.

Rice. 2. Income distribution scheme.

12.4. Organization of intraeconomic economic relations

In the conditions of the development of a free market economy, especially at the initial stage, when the costs of the transition period entail a drop in the efficiency of material production, the problem of a radical change in the mechanism of managing the economy of an agricultural enterprise becomes urgent. One of the ways to solve this problem is to increase the impact of on-farm economic levers on the final results of the work of an agricultural enterprise.

In general terms, the elements of the system of on-farm economic relations can be subsystems of planning, economic incentives and responsibility, which determine the property, production and financial relations between the agricultural enterprise and its structural divisions, as well as directly between the divisions themselves (main, auxiliary and service).

The ultimate goal of the functioning of this system is to obtain a profit by the agricultural enterprise through the production and sale of competitive agricultural products of high quality. At the same time, the driving force of the system is the motivational mechanism of partial self-regulation, which, along with command-administrative methods, is at the heart of the functioning of the system.

The essence of this mechanism is that economic and material incentives are introduced at the on-farm level. It is based on the principles of self-sufficiency and self-financing of on-farm subdivisions of an agricultural enterprise and is mediated through the economic interest of labor collectives in maximizing the final results of both their subdivision and the agricultural enterprise as a whole. At the same time, economic incentives are provided by providing subdivisions with relative independence, as well as the opportunity to dispose of part of the final results of their work in the form of a certain share of profits. Their competence in this case includes the independent solution of issues of operational planning, regulation and production management within the unit.

For the organization of intra-economic economic relations on the above principles, the following conditions must be created in an agricultural enterprise:

1. Relative property independence of on-farm subdivisions. This condition is ensured by assigning to the subdivisions a certain part of the fixed assets of production, which can be leased to it. Such property independence provides subdivisions with organizational independence in the sphere of production and is a necessary condition for granting it economic independence;

2. Relative economic independence of production unitscan be achieved by reducing the number of centrally reported indicators and using individual elements of a market economy within departments. In particular, agricultural enterprises are introducing a mechanism for the formation of settlement (contractual) prices for manufactured products and services rendered in order to make mutual settlements both between subdivisions and between a subdivision and the administration of an agricultural enterprise. In this case, economic self-sufficiency is designed to strengthen at the level of departments the impact of such principles as economic interest and economic responsibility, as well as the correlation of costs with the final results of activities;

3. Relative financial independence of divisions. This condition is carried out by organizing a system of financial settlements at the on-farm level. For this purpose, within the framework of the system of on-farm economic relations, an on-farm financial and settlement center (FRC) is formed. In this case, all mutual settlements between the agricultural enterprise and its subdivisions, as well as between subdivisions for material resources, manufactured products and services rendered, are made on the basis of established settlement (contractual) prices;

4. Creation of on-farm market infrastructure. This condition implies the formation of various subjects of economic relations within the agricultural enterprise. In particular, they may include both subdivisions of the main (crop and livestock) and auxiliary and service production (vehicle fleet and repair shop), as well as the FRC, planning and economic service, etc .;

5. Organization of intra-economic contractual relationsbetween subdivisions, as well as between an agricultural enterprise and its subdivisions, provides for the conclusion of on-farm contracts for the lease of fixed assets of production, for the supply of material and technical resources and agricultural products, for the performance of certain works and the provision of services. In these contracts, the names, volume and terms of delivery, various norms and standards, on-farm settlement (contractual) or sale (purchase) prices, obligations and responsibilities of the parties, etc. are mandatory indicated.

Thus, the above system of intra-economic economic relations should ensure the mobilization of internal reserves and resources of an agricultural enterprise to achieve maximum results, which is extremely important in the modern period of development and formation of market relations.

CASH REVENUE

payroll fund

and other costs

RIBYL

Settlements with the budget and higher authority

Payment

interest on a loan

RESIDUAL PROFIT

Social Development Fund

Fund for the Development of Production, Science and Technology

Material Incentive Fund

CASH REVENUE

MATERIAL COSTS

INCOME

SETTLEMENTS WITH THE BUDGET AND THE SUPERIOR AUTHORITY

PAYMENT OF INTEREST FOR A LOAN

SELF-STANDING INCOME

FUND FOR THE DEVELOPMENT OF PRODUCTION, SCIENCE AND TECHNOLOGY

FUND FOR SOCIAL DEVELOPMENT

UNIFIED PAYMENT FUND

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A special economic category that expresses relations in the sphere of distribution, production, consumption, and product exchange. Many aspiring entrepreneurs are trying to understand what cost accounting is and how to use this economic term in their activities. In the context of the transition of the country's economy to a market option, this parameter is an important economic concept.

Features of self-supporting

This is a form of economic relations, material interest and responsibility between enterprises and the state, between the base company and its structural divisions, between enterprises, as well as within the organization.

The introduction of cost accounting implies rational management of the economy, payback of the costs incurred, the implementation of the savings regime, and the guaranteed profitability of the organization.

The essence of economic accounting

It consists in a combination of means and mechanism, thanks to which the final result appears - a full-fledged production management. It is the full cost accounting on the basis of commodity-money relations that guarantees the conformity of the resources of agricultural enterprises with the results of their direct activity. The system of such relations reflects the constant movement of resources, the renewal of the circulation of the company's funds. Arguing about what self-financing is, we note that it expresses which develop on the basis of financial and in companies of all forms of ownership.

Self-supporting scale

This term refers to the entire sphere of production relations built on the basis of terms: money, cost, product, cost, price, profit. The conditions of cost accounting are as follows: within the company there is an interaction of economic categories according to the laws existing in this area. It should be noted that the organization combines the labor force and the means of production, in connection with which the process of manufacturing products is carried out directly. All the basic principles of cost accounting can be attributed to the enterprise.

Features of agricultural organizations

The main development of cost accounting for such companies is determined by important principles:

• self-financing and cost recovery;
• state regulation of the economy, as well as self-government of the team;
• material interest of individual workers for the result of production;
• control over the financial activities of the organization.

Self-financing involves covering all costs by the company at the expense of personal financial resources. The proceeds of the company from the sale of its products should be enough for the accumulation and consumption fund. The state has the right to regulate such market parameters as tax and interest rates, tariffs. By controlling their level, it gets the opportunity to create optimal conditions for the sale and production of goods.

How to make cost accounting effective

It will be effective if, in addition to the principles mentioned above, each member of the labor collective will qualitatively fulfill the duties that are assigned to him. If the employee does not have a personal material interest, there will be no question of any efficiency. The enterprise should create a special incentive system for employees. It includes a variety of bonuses, additional payments at the end of the year, material assistance. Only with the relationship between labor productivity and decent pay, the employee will be interested in the result, and the company will be able to count on significant profits.

In addition to material interest, such a factor as responsibility for the expenditure of monetary resources is also important. Responsibility for the use of material and monetary resources should be provided. In reality, this principle involves the commensuration of costs with the results of economic activity at each stage of production. With the constant control of the “ruble”, full self-supporting state-owned enterprises are implemented.

The importance of the financial and banking system for self-financing

It is the financial authorities that constantly monitor the timely payment of taxes by state and private enterprises. The use of credit sanctions by banking structures stimulates the heads of organizations to look for an option for the effective use of all available resources. Such methods of influencing enterprises as repayment, targeted use of loans, urgency, allow banks to influence the circulation and production of goods, timely identify and propose ways to eliminate mismanagement losses, unproductive expenses, and check accounts. Many companies are afraid of cost accounting, realizing that it has a lot of "pitfalls". This system is constantly being modernized, developed, and keeps pace with the changes taking place in the domestic and world economy. So what is cost accounting? This is where all the elements are interconnected.

Varieties of self-support

There is a subdivision of cost accounting according to the form of organization into on-farm and general economic. The first option involves economic relations with the state or other companies of individual farms. On-farm accounting is associated with relationships within the enterprise itself, for example, between individual departments. Among the currently common methods of management, the leading positions belong to three calculation options: commercial, intracompany, economic.

Economic accounting extends today to enterprises that are fully or to a greater extent owned by the state. Its task is to ensure the effective operation of the organization, aimed at full cost recovery, as well as dynamic development.

Commercial calculation operates at enterprises of all types of ownership, aimed at obtaining the maximum material profit. Commercial structures can count on state assistance, or a transfer. Cost accounting in this case depends on the volume of products, as well as the degree of independence (financial independence) of the company.

To compensate for the costs incurred, company owners are looking for ways to reduce financial, material, and labor resources. A feature of this variant of self-financing is the provision of operational independence to branches and subdivisions.

Intracompany settlement arose as a kind of financial relationship within the company. Its task is to create a full-fledged, balanced activity of all departments of the company.

The relationship of these three models is carried out through the economic mechanism.

Elements of the cost accounting mechanism

These include the following components:

• system of planning, stimulation, responsibility;
• a subsystem containing information, property, legal support;
• subsystem, including cooperation, organization, specialization.

Conclusion

Cost accounting provides a stable operating company with full reimbursement of costs incurred, stable profit. The company must receive such income that would fully cover the costs of production and have a good profit. The organization has a real opportunity for complete independence in its economic activities. The company itself plans sales, production, hires employees, manages property. Any self-supporting enterprise has its own bank account, a full-fledged accounting system.

Each enterprise has its own bank account and can receive loans from banks and other credit institutions. It also has an independent balance sheet and a complete accounting system. In case of improper performance by employees of their duties, it is assumed that if the enterprise fails to fulfill the production plan, if its quality deteriorates, the production of defective products, the irrational use of equipment and material resources, the company's income is significantly reduced. As a result, relations with customers, banks, suppliers of raw materials are deteriorating, there are problems with paying taxes, paying wages to employees. The results can be quite deplorable for the company, from administrative fines to complete bankruptcy.

The economic calculation of structural subdivisions is an organic part of the commercial calculation of an enterprise and covers the system of economic relations between shops, departments, services, sections, brigades with the enterprise and among themselves.

The implementation of the principles of cost accounting of structural units provides for:

regulation of the rights and obligations of each department,

providing subdivisions with the necessary operational and economic independence and maneuvering with production resources, in choosing ways to fulfill planned targets, in mobilizing intra-production reserves,

Establishment of reasonable planning targets for units that ensure the fulfillment of the tasks facing the enterprise,

creation of a system of material incentives for teams of departments,

· development of a system of economic responsibility of subdivisions for material damage caused to the enterprise or other subdivisions.

The main tasks that the intra-company cost accounting should perform are as follows:

Contribute to the achievement of the final results of the enterprise, the implementation of current tasks at the lowest cost;

Contribute to increasing the efficiency of production on the basis of finding and making full use of available reserves;

Contribute to improving the quality and competitiveness of products;

Provide an objective assessment of the results of the work of each internal production unit and employee;

Provide motivation for the creative activity of the staff to achieve the best economic results.

For the organization of intra-company cost accounting, appropriate conditions are necessary, without which the implementation of its principles is impossible. The most important of these conditions are:

Science-based intra-company planning and operational and production regulation;

Availability of scientifically based norms and standards for labor, production, working and financial resources;

Reliable in-house accounting and operational accounting of business activities of structural divisions;

Computerization, the availability of a special package of application programs for rationing, planning and accounting;

Availability of the necessary control and measuring and weight equipment.

4. Forms of organization of intra-production cost accounting. System
self-supporting indicators of structural divisions

Each enterprise independently, taking into account the specifics of production, the number of employees, the availability of the necessary conditions, organizes self-supporting relations between structural divisions.

Forms of intra-production cost accounting at the enterprise can be represented as:

brigade cost accounting;

Cost accounting of plots;

Cost accounting of main and auxiliary production shops;

Cost accounting of productive units;

Cost accounting of the functional departments of the administrative apparatus.

The cost accounting of brigades, sections, workshops is regulated by special provisions that are developed by the company's specialists based on their own practical experience or on the basis of industry recommendations (if any).

An approximate list of sections of the provision on the economic calculation of the brigade (section) is as follows:

System of indicators for evaluating the activities of a self-supporting brigade (section);

Planning the work of a self-supporting brigade (site);

Operational accounting of self-supporting activities of the brigade (section);

Financial incentives for employees of the brigade (section);

Liability of employees of the brigade (section).

A complex and voluminous provision on intra-company cost accounting provides for a systematized package of documents, the provisions in which the economic relations of each specific division of the enterprise with others, including management personnel, are formed.

An approximate list of sections of the provision on intra-production cost accounting is as follows:

1. General provision (the legal basis for the development of the provision is indicated here, etc.)

2. Technical and economic planning of the activities of intra-factory divisions.

2.1. System of indicators for planning the work of the main workshops;

2.2. System of indicators for planning the work of auxiliary shops;

2.3. Planning the work of sites, teams;

2.4. Planning the activities of departments and services;

2.5. Calculation of production costs and prices;

3. Methodological issues of rationing of materials and labor;

3.1. Methodology for establishing norms for the consumption of materials, fuel, energy;

3.2. Methodology for establishing labor standards;

4. Methodological issues of accounting;

Regulations on financial incentives and responsibility of structural units and employees;

6. The procedure for summing up the results of self-supporting activities.

The structure of the regulation on intra-company cost accounting depends on many factors, and above all on the qualifications and experience of senior management personnel, and the availability of the necessary conditions for organizing self-support.

The basis for planning, evaluation and stimulation is the system of technical and economic indicators of the activity of structural units of the enterprise. Therefore, it must meet certain requirements:

The number of indicators should be minimal, but sufficient to ensure the coordinated activities of production units;

Planned indicators should be linked to the ultimate goals of the enterprise, contribute to their achievement, ensure that the interests of the teams of structural units correspond to the interests of the enterprise as a whole;

Planned indicators should have a regulatory framework for their calculation, as well as be included in the system of operational accounting at the enterprise;

Planned indicators should be involved in the system of incentives and liability;

The choice of indicators for planning and evaluating activities should be carried out taking into account the implementation of the basic principles of intra-company cost accounting.

The main planning and evaluation indicators established by self-supporting subdivisions include: indicators characterizing the range, volume and quality of products, the marginal level of costs, profit, labor productivity, and the wage fund.

A special group of divisions of the enterprise is made up of functional departments, which, as a rule, are informed of the cost estimate of the department and the payroll.

Test questions:

1. What is common and what are the features of commercial and economic calculation?

2. Name the principles of organization of cost accounting at the enterprise.

3. What are the necessary conditions for the organization of intra-company cost accounting?

4. What are the tasks of intra-company cost accounting?

5. What are the forms of organization of intra-production cost accounting?

6. The main sections of the provision on the economic calculation of the enterprise.

7. Basic requirements for the system of indicators of intra-company cost accounting.

Literature

1. Enterprise Economics / Ed. V.Ya. Khripacha.-Mn.: Ekonompress, 2000.- p. 174-192

2. Economics of the enterprise. Uch. for universities / Ed. V.P.Gruzinova. - M .: Banks and exchanges, UNITI, 1998.

3. Economics of the enterprise and industries: textbook / Ed. A.S. Pelikha. - Rostov n / a: "Phoenix", 2001. - 544 p.

4. Economics of the enterprise: textbook / Ed. A.I. Ilyina, V.P. Volkova.- M.: New knowledge, 2003. - 677 p.

5. Enterprise Economics: Textbook / G.Z. Land - M .: New knowledge. 2003- p. 269-290

- economic accounting, a method of planned management of the economy, introduced in USSR, is to compare the costs of production products with the results of economic activities on a self-sustaining basis (costs are reimbursed income, self-financing, self-government).

State enterprises in the n.1920s found themselves in completely new conditions. Extremely heavy economic the situation did not allow the state to provide nationalized enterprises with raw materials and fuel. Therefore, it was decided to transfer them to economic accounting. Its main principles were self-sufficiency, self-financing and self-government. 12 AB 1921 in connection with the introduction NEP Advice Labor and Defense defined new principles for the organization of large industrial enterprises ( trusts). Staying in state property, they received considerable independence and were transferred to full cost accounting.

Summer 1921 began the formation of self-supporting trusts. The trust, which united several enterprises, received the rights of a legal faces, account in bank. The trust contributed to budget not all of my profit, but only established statutory taxes and payments, but did not use government funding either. He was obliged to develop production and pay off employees and partners at the expense of profits. The trusts could voluntary order to unite in syndicates involved in organization purchases and sales. By idea, d.b. form a chain: consumer - commercial enterprise - syndicate - trust - enterprise. All participants in the chain were united by a material interest in the sale of products, and, consequently, in its quality. In practice, the state represented VSNKh retained broad powers to manage enterprises, which seriously limited the economic independence of trusts.

Goals, implementation and results of restructuring

In connection with the transition to the New Economic Policy, the system of manpower acquisition of enterprises also changed. Place labor armies took free recruitment through exchanges labor. self-support assumed material the interest of workers in the results of the enterprise. In practice, however, this has almost never been achieved. The fact is that many enterprises, especially in heavy industry, worked unprofitable. Therefore, it was impossible to establish a direct relationship between the profit of the enterprise and the wages of employees. She was still paid on the basis of norms, rates and tariffs. This guaranteed the worker a minimum wage, but did not allow him to get "too much" even in profitable enterprises. Thus, the transition to the NEP gave rise to complex problems associated with an attempt to combine elements market economy with the preservation of enterprises, trusts and syndicates in state ownership.

AT since the 1980s cost accounting is proclaimed one of the main means of economic growth.

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