Actual problems of accounting for work in progress at breweries

Abstract

Incomplete production is a component of current assets and an unjustified increase in its volume leads to the withdrawal from circulation of funds, the insufficiency of which is felt by most enterprises. In the course of organizing the accounting of work in progress at breweries, a number of important issues arise that need to be addressed. One of such problems directly related to work in progress in breweries is the issue of calculating and determining the cost of work in progress. This problem is due to the specifics of the process and technology of production of finished products and the possibility of selling assets that have not passed all stages of technological processing. Another topical issue in the accounting of work in progress at breweries is documentation. Theory and practice show that the accounting of work in progress is traditionally divided into operational and accounting, which should be taken into account when forming the accounting policy of the brewery. In this regard, the issue of organizing information on the state of work in progress is relevant, for which companies develop document flow schedules, which are based on the selection of documents, the establishment of persons responsible for their preparation and deadlines for submission of documents. The study of accounting problems of work in progress of breweries gives grounds to argue about the systemic nature of such problems. First of all, the problems are due to the complexity of the technological process of beer production and the formation of a model of the technological process in order to extrapolate it to the economic plane and develop a model of accounting. The solution to these problems lies in the formation of a holistic and comprehensive information management system for breweries online, which will implement the proposed proposals to improve the calculation and evaluation of work in progress of breweries.

Keywords

• accounting organization
• breweries
• cost of production
• unfinished production
• enterprise costs