Accounting of wastes of enterprises


Hurina N.V.

The author of the article examines industry of special features of accounting of wastes
and analyses their influence on the costs of production.
For clear organization of record-keeping an important aspect is classification of wastes.
It is expedient to classify them: quality, possibility of the subsequent use, origin. in relation to
the stages of production and the types of production.
The author of the article examines and suggestions are given in relation to the reflection
of wastes in the set of accounts of record-keeping. It is suggested to use the segregated balance
account 29 the “Second material resources” for forming of objective informative base about
wastes. The information about the places of education and utilization of wastes is very
important. It is stipulated the necessity of development (improvement) of primary and current
documents of the account of wastes of woodworking enterprises.
The specified form is offered primary a document for the reflection of information about
wastes by introduction of additional essential elements: columns of humidity, quality and sort
of wood. For control of these indexes the place of signature of responsible person is foreseen.
The developed forms of the administrative accounting will provide a managerial staff by
information about wastes and will influence on efficiency of the accepted decisions in relation
to an origin and utilization of wastes.
The proposed methods of accounting of wastes for timber industry enterprises give an
opportunity to get full and reliable information about wastes in places of their appearing and
preservation, to control the efficiency of their use.