Management accounting of "sweets" RFEI

Input data Open Joint Stock Company "sweets" engaged in the production of confectionery products (cakes and pastries). Production is not automated. The state organization of 30 major service, 2 auxiliary workers. Employees of the administration: the head, the two accounting staff, two managers.


Using data on the cost of the enterprise, distributing them to the basic and overhead. The reporting period in June 2009. Types of costs that arise from OAO "sweet tooth":


1. Depreciation 75,832 rubles, including office, plant and equipment - 1 800 rubles.


2 ´Materials written off production for a month - 1,784,960 rubles, including semi-finished products of own production -585,670 rubles.

At the end of the month, according to "Calculations" in the production of recyclable waste remained in the amount of 1700 rubles. Losses from marriage amounted to 7580 rubles.


3. Wages.

Workers principal of 600 000 rubles., UST 156 000 rubles. of which: 120 000 rubles. for social needs, 36 000 rubles. - To the federal budget (6%).

Workers auxiliary facilities -48,000 rubles. UST 12 480 rubles., Of which 9 600 rubles. social spending, 2880 rubles. - To the federal budget (6%).

Salary Administration 150 000 rubles. UST 39 000 rub., Including; 30,000 rubles. social spending, 9000 rubles. - To the federal budget (6%).


4. Electricity and water supply, according to the accounts received by the organization, were spent in the amount of 142,000 rubles.

• 10 500 rubles on advertising products;

• 18 000 rubles cost rents for office administration;

• 37,000 rubles repair costs of production of fixed assets;

• 18,000 rubles cleaning costs workshops;

• 37 000 rubles cost audit and consulting services.