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 results from 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 this whole system, the main place is occupied bythe main production carried out during the main production process. As a result of this process, the original objects of labor - raw materials, materials, ideas (if 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 include 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 procurement stage, the processing of primary raw materials and the assembly phase (as applied to material production).
The auxiliary production process, as a rule, is associated with the manufacture of tools, fixtures, devices and other resources by means of which the final product will be created.
The serving 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 basic production is significantleast mediated by the way the 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 byspecific 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, psychological factors of work. To material factors include means and objects of labor, which in their totality form capital.
The category considered is one of thebasic 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.
