Accounting the movement of raw and other materials in industrial dairy processing plants

摘要

Raw and other materials constitute over 70% of dairy plants' production costs. The paper gives an outline of the accounting practices of an agricultural enterprise, in the Klin district of Moscow province, which has been carrying out industrial-scale milk processing since 1994. It handles both its own and bought-in raw material, which since 1996 has constituted over 60% and is increasing in volume. Accounting covers movement of milk from farms to dairy, purchase and use of packaging and washing materials, byproducts such as whey, used for calf-rearing, daily and monthly throughput, and deliveries. The Klin plant is an example of good practice. Many others, unfortunately, do not carry out sufficiently detailed primary accounting, use adapted documents which do not really meet requirements, and lack modern systems of document preparation. Raw material is too often documented according to mass, without indicating such important elements as fat content, byproduct percentage, or norms of production from initial raw material. Raw material expenditure must be reflected in accounting. A new recommended form of documentation was introduced in 1997.