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International Accounting
 

Improving the classification of auxiliary production of the economic entity

Vol. 19, Iss. 5, MARCH 2016

PDF  Article PDF Version

Received: 29 January 2016

Received in revised form: 17 February 2016

Accepted: 21 March 2016

Available online: 21 April 2016

Subject Heading: THEORY OF ACCOUNTING

JEL Classification: М40

Pages: 14-29

Kostyukova E.I. Stavropol State Agrarian University, Stavropol, Stavropol Krai, Russian Federation
elena-kostyukova@yandex.ru

Latysheva A.Yu. Stavropol State Agrarian University, Stavropol, Stavropol Krai, Russian Federation
anya88116@mail.ru

Subject Currently, the variety of auxiliary productions complicate their accounting and analysis. It is necessary to understand their functional purpose and economic substance. The organization of their accounting should be based on a properly structured classification model.
Objectives The paper's objectives are to consider the views of Russian scientists on the classification of auxiliary production of the economic entity and develop a unique classification.
Methods We analyzed economic literature, academic papers and systematized specific and general attributes of auxiliary productions. On their basis, we offer our own unique classification.
Results We propose ten classification criteria of auxiliary productions, i.e. by industry, size of economic entity, form of incorporation, level of financial results, degree of impact on financial results, of economic entities, degree of modernization, purpose, degree of adaptability to management accounting tools, and others. We systematize them and provide their detailed description.
Conclusions The offered classification by different principles will help increase the quality of economic analysis, reliability of presented information and the organization of proper accounting. Furthermore, the classification of auxiliary production has a great impact on the organization of cost accounting of the economic entity, contributes to reasonable selection of cost accounting items, efficient cost accounting, and enables to determine financial results in each secondary unit.

Keywords: auxiliary production, classification, production process, operations support unit, accounting

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