Main production

21 January 2024, 19:09

4.19. Basic production is understood as a part of the production process in which product manufacturing is directly carried out. In a structured management system, basic production is divided into organizationally separate units: productions (departments), shops, sections, etc., specialized according to subject and technological criteria. Cost calculations for production are conducted for each administratively separated unit of basic production, with the identification of its own direct costs (direct use of material resources and labor) and costs related to the servicing of production by other structural departments of the enterprise

Source: Order of the Ministry of Industry and Science of Russia dated 04.01.2003 No. 2 (as amended on 10.07.2003) "On Approval of Methodological Guidelines for Planning, Accounting of Production and Realization Costs (Works, Services) and Cost Calculation of Products (Works and Services) in Enterprises of the Chemical Complex"

Basic production refers to the production that manufactures the main products of the enterprise and semi-finished products necessary for their manufacture.

Source: "Industry-specific features of the composition of costs included in the cost of goods at enterprises of the forest industry complex" (approved by the Ministry of Economic Development of Russia on 19.10.1994) (with amendments dated 26.12.2002) (together with "Methodological recommendations (instructions) for planning, accounting and costing of the cost of goods of the forest industry complex", approved by the Ministry of Economic Development of Russia on 16.07.1999)

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