Организационно-технологические особенности производства мясопродукции в убойных цехах и их влияние на построение учета
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637.5.03(477) (1)
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CUŞNIR, V., КОЦУПАТРЫЙ, Михаил. Организационно-технологические особенности производства мясопродукции в убойных цехах и их влияние на построение учета. In: Buletinul ştiinţific al Universităţii de Stat ”Bogdan Petriceicu Hasdeu” din Cahul, Seria ”Științe economice”, 2016, nr. 1(15), pp. 192-203. ISSN 1875-2723.
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Buletinul ştiinţific al Universităţii de Stat ”Bogdan Petriceicu Hasdeu” din Cahul, Seria ”Științe economice”
Numărul 1(15) / 2016 / ISSN 1875-2723

Организационно-технологические особенности производства мясопродукции в убойных цехах и их влияние на построение учета
CZU: 637.5.03(477)

Pag. 192-203

Cuşnir V., Коцупатрый Михаил
 
Киевский национальный экономический университет имени Вадима Гетьмана
 
Proiecte:
 
Disponibil în IBN: 18 noiembrie 2016


Rezumat

the article investigated the technology, organization and accounting costs of production in the slaughter workshops at meat processing plants. Shows causes for the importance of separation of meat production in the slaughter of workshops among other production workshops. Grounded the moments for organization to the most attentive and perfect to veterinary control by the flow of raw materials, processed and yield of meat production. Determined that from the quality of the slaughter, remove the internal organs and cutting carcasses depends on the quality of further cultivation of meat and offal, accounting for amount of output of meat and grade meat products. The main raw materials for meat industry and factors that affect on its procurement are determined. The list of primary accounting documents, that issued as proof of work piece materials, is overviewed. The lists of causes to prevent the animals to slaughter at meat processing plants are showed. The cases which permitted the slaughter of sick animals are determined. It is outlined straight dependence accounting of production from technology and its organization. It is gained the directions of rational organization accounting for the purpose to reduce production costs through study and comparison of technology and organization of slaughter animals. Detailed technological scheme of slaughtering and primary processing of carcasses livestock are characterized. It is proved that the organization of cost accounting for meat processing plants impossible without technological factors such as: the complexity of the technology process; significant amount of technological operations and related products; the high raw materials and materials consumption. It is determined, that the slaughter workshops at meat processing plants are worked to guidance section chief, senior master of workshops or head chief of production, that are direct material and responsible persons. It is shown that this factor affects the order of documenting operations, the reporting system from material and responsible person and the formation of production costs. It is researched, that actual production of meat in terms of fatness processed cattle can determined by the weight of meat, by live weight or combined of both methods. It is explained, what is object of cost accounting production and showed their detailed classification by gender and age groups of animals. It is determined an importance of primary documents and accounting records of the movement of raw materials and slaughter at meat processing plants and presented their list.

Cuvinte-cheie
production, Costs, technology, meat, primary documents,

objects of accounting, meat processing plants