RESOLUTION OF THE MINISTRY OF ECONOMICS OF THE REPUBLIC OF BELARUS AND MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of October 28, 2005 No. 183/131

About approval of the Instruction for planning, the cost accounting and calculation of product cost (works, services) in the organizations of oil and fat industry

List of amending documents

Based on the resolution of Council of Ministers of the Republic of Belarus of July 23, 2001 No. 1081 "About structure of the costs included in product cost (works, services)" in the Ministry of Economics of the Republic of Belarus and the Ministry of Finance of the Republic of Belarus is DECIDED:

1. Approve the enclosed Instruction for planning, the cost accounting and calculation of product cost (works, services) in the organizations of oil and fat industry.

2. This resolution becomes effective from the date of its signing.

 

Minister of Economic Affairs Republic of Belarus

N.P.Zaychenko

Minister of Finance Republic of Belarus

N.P.Korbut

 

Approved by the Resolution of the Ministry of Economics of the Republic of Belarus and the Ministry of Finance of the Republic of Belarus of October 28, 2005 No. 183/131

The instruction for planning, the cost accounting and calculation of product cost (works, services) in the organizations of oil and fat industry

Section I. Bases of planning, cost accounting and calculation of product cost (works, services)

Chapter 1. General provisions

1. The instruction for planning, the cost accounting and calculation of product cost (works, services) in the organizations of oil and fat industry (further - the Instruction) establishes procedure for planning, the cost accounting and calculation of product cost for all organizations of oil and fat industry.

2. Excluded

3. It is necessary to understand the current costs of the organizations expressed in cash on production and sales of products as cost of products of the organizations of oil and fat industry.

It is necessary to differentiate production and complete cost. Production cost is formed by products production costs, complete - production costs and sales of products.

4. This Instruction can be used in the organizations of all patterns of ownership.

Chapter 2. Classification of costs

5. According to economic content of costs, forming product cost, are grouped in the following elements:

material costs (less the cost of the passing (integrated) products and returnable waste);

expenses on compensation;

assignments on social needs;

fixed asset depreciation and intangible assets;

other costs.

6. Depending on methods of inclusion in cost of separate types of products of costs are subdivided on direct and indirect.

7. Direct costs are understood as the expenses connected with production of certain products which can be directly and are directly included in its cost.

8. Indirect costs are understood as the expenses connected with production of several types of products and attributable to specific type by criterion of distribution.

9. Products production costs (works, services) join in cost of products (works, services) of that accounting period which they treat, irrespective of payment time (preliminary or subsequent).

10. Productions are subdivided into the main and auxiliary.

The productions intended for production of products for which release the organization is created concern to the main.

11. In the oil and fat industry the following productions concern to the main:

vegetable oils;

vegetable salomas;

margaric products;

mayonnaise;

laundry soap;

toilet soap;

lecithin;

drying oils;

the distilled glycerin;

sikkativ;

fatty acids.

12. Those which service the main production belong to auxiliary productions: steam-power and electropower farms, water supply, refrigeration units, mechanical-repair workshops and workshops, transport (railway, automobile), tare and printing productions and others.

13. Housing and communal services and other organizations intended for consumer services of personnel belong to nonindustrial farms.

Products and services of these farms gross both products do not join in structure, and costs on them are planned and considered separately from costs of productive activity of the organization.

14. Costs on content and servicing of the refrigeration units which are not allocated to certain workshops are considered as a part of general production expenses.

15. Costs on content of shop laboratories belong on general production expenses; the organizations servicing production needs in general - on general running costs.

16. The costs connected with production and sales of products during the accounting and calculation of product cost are grouped in cost items.

17. Cost of products represents cost of all types of finished goods planned to release (in the plan forecast) or actually made (in the report), and also works and services of industrial nature included in structure of products of the organization.

Industrial output the finished goods conforming to requirements of regulating documents, checked by technical inspection department (laboratory) and which are handed over on finished goods warehouse are included.

18. Products are considered ready only if it is fully completed and precisely conform to the established standards (and in the absence of standards - to the specifications approved in accordance with the established procedure), are accepted by the technical inspection department (TID) and supplied with the certificate or other document certifying quality of finished goods.

19. When the regulating documentation provides leave (acceptance) of products in packed form, products are considered ready only in that case when it is packed.

20. If the agreement provides product acceptance on site of production by customer representatives, ready products are considered after it is accepted by technical inspection department and customer representatives and are drawn up by the relevant acceptance documents.

21. Also the products transferred as raw materials from the workshop to the workshop in the same organization for development of new types of products belong to finished goods (vegetable oil - for production of salomas and drying oil; vegetable oil - for production of margaric products, soap, olein and stearin).

The self-produced products used as raw materials should be considered the intra factory raw turnover falling under action of the relevant regulating documents which is reflected the individual clause in statistical and accounting records.

22. Planning, accounting and calculation of product cost in oil and fat industry are conducted according to the following calculation expenditure items:

"Raw materials and main materials";

"Returnable waste and passing products" (are subtracted);

"Auxiliary and packaging materials";

"Fuel and energy on the technological purposes";

"Compensation of production workers";

"Assignments on social needs";

"Maintenance costs and operation of the equipment";

"General production expenses";

"General running costs";

"Losses from scrap" (only in accounting);

"Other production expenses";

"Expenses on realization".

23. In the organizations of oil and fat industry the possibility of step-by-step planning and the cost accounting is allowed.

For this purpose direct costs are determined in accordance with the established procedure, but with inclusion of the corresponding costs of workshops of auxiliary production and repair work. In particular, on all divisions costs are determined by the salary and the assignments referred to them on social needs, and also the depreciation charges by all types of fixed assets, repair costs of all types of fixed assets and other expenses.

24. Costs for carrying out all types of repair can belong in the plan and accounting is direct on product cost (works, services) or to become covered at the expense of repair fund. The option of reference of these costs makes a reservation in accounting policy of the organization.

The repair fund is created for the purpose of uniform reference of costs for product cost (works, services).

25. Determination of actual cost of finished goods is made monthly on groups of products proceeding from the costs considered on workshops and according to separate calculation expenditure items.

26. The article "Raw Materials and Main Materials" joins costs for raw materials, the main materials and semifinished products consumed in case of development of products of the main production.

27. Materials which are part of products as its basis or necessary components belong to raw materials and the main materials. Raw materials and the main materials belong to separate types of products on direct sign.

28. In oil and fat industry under the article "Raw Materials and Main Materials" also the cost of purchased semifinished products and self-produced semifinished products is reflected.

The semifinished products which are the finished products of separate repartitions of workshops are estimated on the actual production cost. Assessment of purchased semifinished products is made at the cost of their acquisition with addition of expenses to it on their delivery to the storage location at the organization buyer.

29. The article "Raw Materials and Main Materials" joins the purchased products and semifinished products used on completing of products of this organization or which are exposed to additional processing in it for receipt of finished goods (products). The same Article joins costs for fee of production nature (on accomplishment of separate transactions on production of products, processing of raw materials and materials), rendered by third parties and which can be directly carried on cost of separate types of products (the tab. 1).

 

Table 1

Raw materials, main materials, collateral products and waste of the oil and fat industry

+------------------------+-------------------+-----------------------+------------------------------+-------------------------ї
|      Виды продукции    |      Сырье        |   Основные материалы  | Попутная (побочная) продукция|            Отходы       |
+------------------------+-------------------+-----------------------+------------------------------+-------------------------+
|             1          |         2         |           3           |              4               |                5        |
+------------------------+-------------------+-----------------------+------------------------------+-------------------------+
|Растительное       масло|Семена масличных   |           -           |Шрот, жмых                    |Лузга, шелуха, фуз, МФО  |
|нерафинированное        |культур            |                       |                              |                         |
+------------------------+-------------------+-----------------------+------------------------------+-------------------------+
|Растительное       масло|Масло  растительное|Сода каустическая, сода|Соапсток в        жирах,      |Жир в жироловушках,  жир |
|рафинированное   (полный|нерафинированное   |кальцинированная,      |фосфатидные  концентраты      |в    промывных    водах, |
|цикл,            включая|                   |кислота  ортофосфорная,|(пищевые и кормовые)          |жировые погоны           |
|дезодорацию)            |                   |кислота       лимонная,|                              |                         |
|                        |                   |отбельная земля        |                              |                         |
+------------------------+-------------------+-----------------------+------------------------------+-------------------------+
|Саломас  (гидрогенизация|Смесь растительных |Водород, катализатор  и|         -                    | Соапсток в жирах,  жир в|
|масел и жиров)          |масел и    животных|другие                 |                              | жироловушках,    жир   в|
|                        |жиров (нерафиниров-|                       |                              | отработанном            |
|                        |анных    или       |                       |                              | катализаторе,    жир   в|
|                        |рафинированных)    |                       |                              | промывных водах,  жир  в|
|                        |                   |                       |                              | красном        саломасе,|
|                        |                   |                       |                              | жировые погоны,  красный|
|                        |                   |                       |                              | саломас                 |
+------------------------+-------------------+-----------------------+------------------------------+-------------------------+
|Маргариновая продукция  | Саломас пищевой,  |Каротин,     красители,|      -                       | Жир в жироловушках,  жир|
|                        |масло растительное,|эмульгаторы,    кислота|                              | в сточных водах         |
|                        |жиры животные пище-|лимонная,        молоко|                              |                         |
|                        |вые (нерафинирован-|(цельное,       сухое),|                              |                         |
|                        |ные или рафинирова-|сахар-песок,       соль|                              |                         |
|                        |нные) дезодорирова-|поваренная,   витамины,|                              |                         |
|                        |нные               |вода  технологическая и|                              |                         |
|                        |                   |другие                 |                              |                         |
+------------------------+-------------------+-----------------------+------------------------------+-------------------------+
|Майонез                 |Масло  растительное|Яичный порошок,уксусная|      -                       | Жир в жироловушках      |
|                        |рафинированное     |кислота,          соль,|                              |                         |
|                        |дезодорированное   |сахар-песок,     молоко|                              |                         |
|                        |                   |сухое,        горчичный|                              |                         |
|                        |                   |порошок, сода  пищевая,|                              |                         |
|                        |                   |вода технологическая  и|                              |                         |
|                        |                   |другие                 |                              |                         |
+------------------------+-------------------+-----------------------+------------------------------+-------------------------+
|Мыло:                   |                   |                       |                              |                         |
|туалетное               |Жиры или жирные    |Содопродукты:      сода|  Глицерин сырой              | Подмыльный         щелок|
|                        |кислоты            |каустическая,      сода|                              |                         |
|                        |                   |кальцинированная,белила|                              |                         |
|                        |                   |титановые или цинковые,|                              |                         |
|                        |                   |антал              П-2,|                              |                         |
|                        |                   |пластифиалапласт-3,    |                              |                         |
|                        |                   |отдушки,     красители,|                              |                         |
|                        |                   |полезные        добавки|                              |                         |
|                        |                   |(ланолин, жир норковый,|                              |                         |
|                        |                   |масляные      экстракты|                              |                         |
|                        |                   |лечебных  трав и плодов|                              |                         |
|                        |                   |и другие)              |                              |                         |
|хозяйственное           |Жиры или жирные    |Содопродукты:      сода|  Глицерин сырой              | Подмыльный щелок        |
|                        |кислоты, тропи-    |каустическая,      сода|                              |                         |
|                        |ческие масла       |кальцинированная,белила|                              |                         |
|                        |                   |титановые или цинковые,|                              |                         |
|                        |                   |соль пищевая           |                              |                         |
+------------------------+-------------------+-----------------------+------------------------------+-------------------------+
|Глицерин                |Глицерин сырой     |         -             |            -                 |           -             |
|дистиллированный        |                   |                       |                              |                         |
+------------------------+-------------------+-----------------------+------------------------------+-------------------------+
|Жирные кислоты:         |Жир    в    красном|Серная кислота,    вода|Глицерин сырой                |           -             |
|масел и            жиров|саломасе, соапсток,|технологическая       и|                              |                         |
|недистиллированных      |жиры и растительные|другие                 |                              |                         |
|                        |масла,     жир    в|                       |                              |                         |
|                        |жироловушках       |                       |                              |                         |
|                        |                   |                       |                              |                         |
|соапстоков    в   жирных|Соапсток в жирах   |Вода   технологическая,|        -                     |          -              |
|кислотах                |                   |серная кислота и другие|                              |                         |
|                        |                   |                       |                              |                         |
|дистиллированных        |Недистиллированные |           -           |       Гудрон                 |          -              |
|                        |жирные     кислоты |                       |                              |                         |
|                        |масел    и   жиров |                       |                              |                         |
|                        |                   |                       |                              |                         |
|Олифа                   |Растительные масла |Сиккатив:  кобальтовый,|        -                     |          -              |
|                        |рафинированные   и |свинцовый, марганцевый,|                              |                         |
|                        |нерафинированные   |уайт-спирит            |                              |                         |
+------------------------+-------------------+-----------------------+------------------------------+-------------------------+

30. The article "Returnable Waste and Passing Products" joins returnable (used and not used in production) also irretrievable waste. Used in production, waste which can be consumed by the organization for production of products of the main or auxiliary production are considered returnable. Losses which cannot be used (waste, drying and so forth) are considered irretrievable.

Products received along with conversion of raw materials in case of production of main types of products belong to passing. Depending on production types passing products can be different and be used both for needs of intra factory production, and for realization. Its assessment is made at the prices of possible use or the realization provided in contracts of the organizations of oil and fat industry with buyers.

Accounting of passing products and the returnable waste which are not used in production is made by the commission by weight or volume inventory count on the 1st day of every month with creation of the document provided for these purposes by the Instruction for the inventory count of assets and liabilities approved by the resolution of the Ministry of Finance of the Republic of Belarus of November 30, 2007 No. 180 (The national register of legal acts of the Republic of Belarus, 2008, No. 16, 8/17745).

31. Remaining balance of material resources which according to the established technology is transferred to other workshops, divisions as full-fledged material for production of other types of products do not belong to waste.

32. Production wastes and passing products are estimated at the prices of possible use. Waste, распыл, drying and volatilization belongs to irretrievable technological losses and is written off on production costs on the established regulations.

33. Movement of the returnable waste used in the main production of the organization is considered in the following procedure. The returnable waste formed on production sites is weighed, measured by the weigher of each site. In process of identification of this waste the weigher writes down their quantity in the relevant document of returnable waste which is created on each production site (crew), and also general development of products on this group.

At the end of the month the technologist (chief) of the workshop sums up data of documents on groups of products and determines the amount of the actual waste as a percentage to development for comparison to the established regulations.

When using returnable waste as additives to the main raw materials for production of products decrease consumption of raw materials of the corresponding type against prescription regulations and its cost, and the number of the used waste and their cost are reflected in the relevant accounting document.

The actual remaining balance of the returnable waste used in production for the end of month are recalculated in initial raw materials (on prescription regulations without losses), estimated at the prices of initial raw materials and "Materials" sub-account 1 "Raw materials and materials" are considered on account 10.

34. Monthly, quarterly and for calendar year in general according to accounting by workshops loss analysis, the returnable waste received as a result of conversion is made.

Losses should be considered difference between the cost of waste at the price of initial raw materials (materials) and the price of their possible use.

35. Under the article "Auxiliary and Packaging Materials" the materials which are not component of the developed products and used for normal conducting production process, registration, packaging, wrapping and marking of finished goods join.

The group of auxiliary materials is constituted: labels; podvertka; foil; paper; the materials applied during the casting, razmazka, cutting and molding of products; paper for zastilka of boxes and other retail packaging; parcels post and trays for gluing together in case of retail packaging; tape for tie of boxes; inserts polyethylene; buckets, glasses and other packaging products made of polymeric materials; fight of glass mortgage container within the mark; boxes of all types (cardboard, tin and others); paper bags; packets; packs of all types from paper, cellophane; packaging tape paper for gluing together of boxes; wire and metal tape for covering of boxes; marking cliches; nails; glue and other packaging materials; expenses on repair of container.

For the plants making margaric and mayonnaise products, auxiliary materials are also soda the caustic, citric, phosphoric and sulphuric acid, food table salt, фильтроткань and other materials reflected in the production report.

Material cost of own production (labels, boxes and to that similar) in the organizations having printing and cardboard workshops joins in production costs on the actual production cost. Variations of actual cost of these materials from planned upon termination of month are written off by the corresponding accounting entries into the same accounts in which the material consumption is reflected.

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