Auxiliary Production
4.27. Auxiliary production refers to a part of the manufacturing activities necessary for servicing the main production and ensuring uninterrupted product output, separated as separate organizational structures. Typical departments of auxiliary production include repair shops, departments supplying production with electricity, compressed air, steam, and other energy carriers, and general plant transportation. Auxiliary productions also include functional services of the organization, separated into independent structural units, whose costs are allocated to user departments: computing centers and machine calculation stations, factory laboratories, etc. The composition and scale of auxiliary production are determined by the characteristics of main production, the size of the organizations, and their production links.
Source: Order of the Ministry of Industry and Science of the Russian Federation 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 of Products (Works, Services), and Cost Calculation of Products (Works and Services) in Chemical Industry Enterprises"
12. Auxiliary production is understood as a production whose primary purpose is to ensure the normal operation of main production workshops of the enterprise, including:
- raiding and timber exchange works;
- wood preparation productions (in pulp and paper mills);
- heat and electrical energy production;
- water supply;
- repair services;
- wastewater treatment;
- maintenance and operation of road transport;
- maintenance and operation of water transport;
- maintenance and operation of railway transport;
- maintenance and operation of loading and unloading mechanisms and other mechanisms used in various works;
- content and operation of tractors;
- maintenance of logging roads;
- drying operations;
- extraction of non-metallic minerals (limestone, stone, gravel, etc.);
- production of compressed air;
- production of oxygen;
- production of chlorine and caustic soda;
- production of alumina;
- production of lime;
- peat extraction;
- production of silicate bricks and liquid glass;
- sawing and wood processing (in pulp and paper mills);
- production of wooden packaging;
- production of glass packaging;
- auxiliary productions
Source: "Industry-specific features of the composition of costs included in the cost of products 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 cost calculation of products of the forest industry complex", approved by the Ministry of Economic Development of Russia on 16.07.1999)