ACCOUNTING PROVISION OF MANAGEMENT REFRIGERATOR MACHINING PRODUCTS AT MEAT PROCESSING PLANTS
Journal Title: Наукові праці. Серія "Економіка" - Year 2017, Vol 296, Issue 284
Abstract
The purpose of research is to determine the features of formation costs of cooling and freezing of meat and meat products and their preservation at meat processing plants. The main tasks are to the detailed coverage of technology кefrigeration processing of products and its influence on the construction of accounting in the refrigerator section at the slaughterhouses, calculating the assessment of the finished product and document reflection of these transactions in the account. It is established that the main product of meat and fat production is meat (in carcasses, semi-carcasses), which needs further special Refrigeration processing. The classification of meat is done depending on the thermal condition for fresh, cooled, chilled, frosted, frozen and thawed. It is determined that the object of accounting at thermal processing in the refrigerator is meat in carcasses, semi-carcasses and quarter–carcasses, meat offals, all by – products, raw fat and melted fat. The reflection of documentary is dealt of the costs and output of the refrigerator. The process of determining the natural losses and their recognition in accounting are showed. The process of cost allocation of chilling and freezing products in the value of finished products is shown
Authors and Affiliations
V. O. Kushnir
Keywords
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