The main production in the system of a modern business entity

Before analyzing the structure of production, it should be noted that the classification of production is traditionally carried out on the basis of an understanding of which product, ultimately, is the result of this production. Based on this analysis condition, all production processes are classified as main and auxiliary production, and also such component as service production is additionally allocated.

In all this system, the main place is occupied by the main production, carried out during the main production process. As a result of this process, the original objects of labor - raw materials, materials, ideas (when it comes to non-material production) are transformed into consumer products, also tangible and intangible. In the course of the main process, the main productive force is the basic means of production. Fixed assets are documented in the accounting system resources (fixed assets) of the enterprise in monetary terms. According to regulatory documents, assets that have a service life of more than one year belong to fixed assets and are actually used by the company or enterprise for production activities. These resources remain in their natural form throughout their life. The finished product in its value, as a rule, takes into account the degree of depreciation of fixed assets in the form of depreciation.

The main production is traditionally divided into three stages: the blanking stage, the processing of primary raw materials and the assembly phase (with reference to material production).

The auxiliary production process, as a rule, is associated with the manufacture of tools, fixtures, devices and other resources through which the final product will be created.

Service process, as a rule, directly with the creation of the final product is not connected, it includes the implementation of transport services, warehouse operations, technological and pre-sale control of products, etc.

Modern main production is largely mediated by the way in which auxiliary and servicing processes are organized at the enterprise. Accounting for costs associated with the production of final products and its implementation, as a rule, is based on the positions:

1. Material costs for the implementation of all production stages (processes);

2. Salary of the production and support staff of the enterprise;

3. Deductions to state and social programs;

4. Amortization;

5. Expenses related to unrecorded factors that arose already during the production process.

As a rule, specific reporting on the articles of the main production account is established by each organization independently.

The main production is characterized by the presence of specific factors, that is, such circumstances and conditions, without which any production is impossible in principle. Classical consideration of these factors refers to them labor, capital and land.

Labor - is a non-material factor, accumulating knowledge, the intellectual abilities of a person, his professional skills and psychological factors of work. To material factors include means and objects of labor, which in their totality form capital.

The considered category is one of the main in the classical economic theory and serves as a basic concept for the formation of all strategies of economic development at any level of management.