Authors:Irina A. Ivkova,Mikhail V. Zabolotnykh,Ekaterina A. Zubareva,Sergey A. Konovalov,Elena V. Yudina,Anastasia S. Pilyaeva,
Keywords:Costs,raw materials,bakery products,range,flour,
Presently the importance of fulfilling such elements of cost management as accounting, analyzing and planning grows increasingly. More and more frequently the cost management functions are integrated into the single informational system of an enterprise which represents a foundation for taking tactical and strategic managerial decisions. Production accounting is of prime importance for any enterprise. At that the system of production accounting of costs should be integrated with the system of current norms and standards in accordance with the modern economic conditions of economy management of enterprises. It should represent a complex of regulatory quantitative and cost indicators of rational using of economic resources ensuring managerial objectives. Thus, the paper is devoted to cost management on one of the types of food productions – baking industry enterprises of different production capacities (from 1.5 to 90 tons per day). In the course of the research it was revealed that over the recent years the range of output losses upon production of bakery products has expanded depending on flour moisture content, dough moisture content, mass of bakery items, baking loss value, and drying loss value; whereas the norms of flour consumption and coefficients of converting bakery products to raw materials considerably increased.Application of scientifically grounded coefficients of converting bakery products in accordance with the codes of the Russian Classification of Products by Economic Activities 2 and commodity nomenclatureof the foreign economic activityof Eurasian Economic Union (CN FEA EEU) into raw materials allows food industry enterprises to decrease the tax basis by 3.4 – 4.2% and ensure production profitability at the level from 27.8% to 34.6%.
I. Alferov A. The market of bread and bakery products: reality, prospects, development trends. Khleboprodukty [Bakery products]. 2009; 2: 60-63.
II. Averina O.I., Permitina L.V. Optimization of costs at bakery enterprises on the basis of tool set for managerial accounting. Mezhdunarodnyybukhgalterskiyuchet [International accounting]. 20 (10): 579-595.
III. Criveanu, M. Ţaicu, M. Visible costs and hidden costs in the baking industry / Annals of the „ConstantinBrâncuşi” University of TârguJiu, Economy Series. 2013; 2: 25–30
IV. Gadjovska S., Jovanovska V. Cooling food industry. Scientific Works of the Union of Scientists in Bulgaria-Plovdiv, series C. Technics and Technologies.2017; XV: 106-109. ISSN 1311 -9419 (Print), ISSN 2534-9384 (On- line),
V. Gavrilova N.B., Shchetini M.P. Tekhnologiyamolokaimolochnykhproduktov: traditsiiiinnovatsii[Technology of milk and milk products: traditions and innovations].Moscow:KoloS, 2012.
VI. GOST 9404-88 Flour and mill offals. The method of determining moisture content. Moscow: Publishing houseofstandards, 2007.
VII. GOST 26361-2013 Flour. The method of determining brightness. Moscow: Publishing house of standards, 2014.
VIII. GOST 27560-87 Flour and mill offals. The method of determining fineness. Moscow: Publishing house of standards, 2007.
IX. GOST ISO 3093-2016 Grain and the products of processing thereof. Determining the falling number by means of harberg-Perten method. Moscow:Publishinghouseofstandards, 2016.
X. GOST R (State Standard) 52809-2007 Rye bread flour. Technical conditions. Moscow: Publishing house of standards, 2007.
XI. GOST R (State Standard) 52189-2003 Wheat flour. General technical conditions. Moscow: Publishing house of standards, 2003.
XII. GOST R 54478-2011 Grain. The methods of determining the quantity and quality of gluten in wheat, Moscow: Publishing house of standards, 2012.
XIII. LacerdaM.S.P., Schultz S.A., Walter F. Applicability of the production effort units method in a bakery: an evidence from a case study. Sistems and Management.2017; 12: 38-48.
XIV. Lushchik T. Problems in bakery industry. Khleboprodukty [Bakery products]. 2008; 12.
XV. O Kontseptsiidolgosrochnogosotsialno-ekonomicheskogorazvitiyaRossiyskoyFederatsiina period do 2020 goda [Elektron. resurs]: RasporyazheniePravitelstvaRFot 17.11.2008 №1662-r.  [On the concept of long-term socio-economic development of the Russian Federation till 2020 [Electronic source]: The decree of the RF Government dated November 17, 2008 No. 1662-r. . Available at:www.consultant.ru
XVI. ObutverzhdeniiDoktrinyprodovolstvennoybezopasnostiRossiyskoyFederatsii [Elektron. resurs]: UkazPrezidentaRFot 30.01.2010 №120. [On the approval of the Doctrine of food safety in Russian Federation: The decree of the RF President dated January 30, 2010 No. 120]. Available at: www.consultant.ru.
XVII. Payne J. Essential guide to ERP for bakeries: specific capabilities for unique requirements. CDC Ross Enterprise, 2011.
XVIII. RastamkhanovaL.N.,Onokhova L.N. Modern condition of the market of bread and bakery products in Russia. Mirovayanauka [Global science]. 2017; 4: 215 -220.
XIX. Seregin S., Mosolova I. Innovative development of the branch – is the key factor for improving the quality of bakery products. Khleboprodukty [Bakery products]. 2011;1: 4-6.
XX. Starkova O.Ya., Alabuzheva M.A. Tendencies of the bread market development in the Russian Federation. Economy: the economy and agriculture, 2017; 2 (14). Available at: http://aeconomy.ru/science/economy/tendentsii-razvitiya-rynka-khleba-vView | Download