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ИД «Финансы и кредит»






International Accounting

Formation of indicators of consolidated accounting and control of production costs

Vol. 18, Iss. 7, FEBRUARY 2015

Available online: 18 April 2015

Subject Heading: Managerial accounting

JEL Classification: 

Pages: 15-29

Bagaev I.V. Naberezhnye Chelny Branch of Institute of Economics, Management and Law (Kazan), Naberezhnye Chelny, Republic of Tatarstan, Russian Federation

Importance In the process of cost accounting automation, accounting control assures the owner of receiving reliable data on performance of production shops. However, accounting control fails to produce the desired effect, if there is no detailed analytical accounting for production cost, as in this case it is impossible to double-check the information proceeding from employees. In the meantime, whereas manuals and scientific articles fail to describe mutual relations between accounting and control functions, it obstructs proper training of specialists in cost accounting and cost estimation, thus making the subject of the article relevant.
Objectives The purpose of this article is to identify mutual relations between options of production accounting and accounting control capabilities that are available for the entity. Pursuing this objective, it is necessary to solve a number of tasks, i.e. to describe options of arranging consolidated cost accounting in combination with analytical accounting for aggregated and specified items, analyze the resulting consolidated statement of accounts to implement accounting control, identify out-of-date and inefficient options of production accounting, and make recommendations for improving cost accounting and control.
For purposes of the study, I used abstract logic and special research techniques.
     Results I propose and substantiate the use of items reflecting movements of semi-finished products as additional analytical information to Account 21, and to carry semi-finished products that are completely rejected, in off-balance sheet accounts.
     Conclusions and Relevance The main conclusions of the article may serve as a material for writing manuals and handbooks, improving accounting control practices, and for further researches in production cost accounting and control.

Keywords: aggregated accounting, consolidated accounting statement, semi-finished goods accounting, finished goods accounting, off-balance sheet accounting, budgetary control, accounting control


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