Accounting and analytical support of budgeting of production units of oil and fat enterprises

Svitlana Fedorivna Gerasymovych


Theoretical and methodical principles of construction of administrative account and analysis of charges in the conditions of inculcated budgeting on oil and fat enterprises of Ukraine are analysed.

Oil and fat industry exudes between other industries of food industry by redistribution (stage-by-stage) technology of production. It means that separate redistributions are workshops and simultaneously are the «centers of responsibility» and «centers of charges» in the conditions of budgeting in the hierarchy of technological consumption of financial, labour, power and transport resources.

The features of redistribution technology enable the determination of objects of account of charges. The workshops come forward as «centers of responsibility of charges»; brigade, link, sections become «centers of charges»; and separate machines, aggregates, equipments turn out to be «places of origin of charges».

Registration-analytical providing of budgeting of production subsections of oil and fat enterprises on the contrary to the contemporary system of account and analysis of charges, is oriented to the increase of results on every center or place of origin of charges only at the end of calendar and working month. It is required tocarry such an activity operatively according to the results of working shift. The purpose of such control is the acceptance of managing administrative decisions on the basis of deviations from the budget norms.

 «Report of center of responsibility on work shift» is worked out and completed with some changes. It consists only of direct charges which in an unit cost occupy to 90% (raw material and materials – 85%, payment of labour to 5-10%). It is enough to do some conclusions according to the results of every working shift but not according to the results of month. It allows to determine not only deviation from budgetary norms, spare  operations of technological process, but also actual cost of products after the method of «direct-cost», which mostly corresponds to the requirements of budgeting.

Thus, combination of account and budgeting has been stipulated by creation of such new synthesized objects of account of charges as «centers of responsibility of charges», «centers of charges» and «places of origin of charges». Such detalization is possible only in an administrative account.

In order to provide the introduction of budgeting with accounting information, the followings basic tasks should be completed:

-          to reconstruct the operating system of administrative account from fixation of facts by the articles of expenses into the detalization by the elements of charges: by the «centers of responsibility» and «centers of charges», and into the operations and functions of technological process: by the «places of origin of charges»;

-          to develop the registers of the analytical accounting of charges for the different level of centers of charges;

-          to create a normative economy, which includes Statute, normative base, classifiers of reasons of rejections and change of norms, system of primary documents and magazines for the account of rejections and change of norms.

   Consequently, combination of budgeting and normative method of account of charges in the unique system gives a possibility to an administrative account and analysis to provide an operative management charges, both at the level of workshops which come forward as «centers of responsibility of charges»; at the level of brigade, link, sections which become «centers of charges»; and at the level of separate machines, aggregates, equipments which turn out to be «places of origin of charges». It answers the requirements of modern enterprise management.


accounting; administrative account; budgeting of charges; objects of account; analysis of charges

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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