Course work

Course work on the topic: "Improving the organization of accounting for the production of grain crops in LLC" Agroholding Dubovsky "Dubovsky district of the Volgograd region in accordance with the method" Direct costing ". 60 pages, rated excellent
CONTENT.

Introduction ………………………………………………………………………… .3
1. Theoretical aspects of the organization of cost accounting at the enterprise ... ... .... 6
1.1. Basic concepts and regulation of accounting
production costs …………………………………………… .6
1.2. Cost accounting methods used in the domestic
and foreign practice ……………………………………………………… 13
2. The actual state of the organization of cost accounting and
calculating the cost of production in LLC "Agroholding
Dubovsky "……………………………………………………………………… 27
2.1. Organizational and economic characteristics of the enterprise ………… 27
2.2. General principles of organizing cost accounting and calculation
prime cost …………………………………………………………………… 32
2.3. Regulation of the procedure for cost accounting and calculation
the cost of the accounting policy of the enterprise …………………………… ... 37
2.4. Construction of cost accounting: primary, synthetic and
analytical ………………………………………………………… .. …… .39
2.5. The procedure for calculating the cost of products (works, services) ......... .... 48
3. Improving the accounting of costs for the production of grain crops
in LLC "Agroholding Dubovsky" …………………………………………… .51
Conclusions and suggestions ………………………………………………… ...… .55
References ……………………………………………………………… 58
Appendices ………………………………………………………………… .. 60

1. THEORETICAL ASPECTS OF THE ORGANIZATION OF COST ACCOUNTING IN THE ENTERPRISE.
1.1. Basic concepts and regulations for accounting for production costs.

To develop core budget formats and define a set of operating budgets, the first step is to understand the cost classification. Different types of expenses are normalized and planned in different ways. At the same time, one should always make a distinction between some theoretical constructions of financial management and the actual practice of financial planning. In general, all types of costs can be divided into two main categories: fixed (conditionally fixed) and variable (conditionally variable) [14].
Fixed (semi-fixed) costs are costs that remain relatively constant over the budget period, regardless of changes in sales volumes (for example, administrative costs, depreciation). In reality, these costs are literally not constant. They increase with the scale of business at a slower pace than growth in sales, or grow in leaps and bounds. Therefore, they are called conditionally constant.
Variable (conditionally variable) costs are costs that change in direct proportion in accordance with an increase or decrease in total turnover (sales revenue). These costs are directly related to the operations of the enterprise for the purchase and delivery of products to consumers. They are called conditionally variables because the directly proportional dependence on the volume of sales actually exists only for the time being or in a certain period. The share of these costs may change over a period of time (suppliers will raise prices, the inflation rate of selling prices may not coincide with the inflation rate of these