What applies to production facilities

Under the definition of what to refer to the term - "industrial premises" very different things are often understood - depending on the context.

What applies to production facilities in the legal aspect

The starting point for all of them can be taken from the SanPiN standard:

"- confined spaces in specially designed buildings and structures, in which the labor activity of people is carried out constantly (in shifts) or periodically (during the working day)"

Of course, such a definition will not be complete, since it also includes office buildings, and outlets, and in general, almost any real estate, except for housing.
A little closer to the usual majority of the view will be the definition contained in the urban planning documentation. According to the Urban Planning Code of the Russian Federation, all lands that make up the city are divided according to the types of permitted use. One of these types is the land of industry ... and other special purpose... Thus, to determine whether it refers to industrial premises a specific object of interest to you can be checked using, for example, a public cadastral map, what type of land it is built on.
However, errors are possible here. For example, large hypermarkets often have warehouses. The hypermarket itself can be built on land intended for trade objects, the warehouse will theoretically belong to production facilities, but it is unlikely that you are facing a violation of urban planning norms, since most of the sites have, in addition to the main, auxiliary types of permitted use.

Technical features

The business community classifies technical premises less strictly, but in a more understandable terminology. From this point of view, production facilities include objects full cycle(where it is possible to simultaneously create (manufacture) a product, its packaging, packaging and storage), as well as only one or several of the mentioned cycles.
A number of types of such objects require a special mode of use and have their own set sanitary requirements as well as other safety standards. These are, for example, any production facilities of the food industry (bakeries, dairy production and so on), metalworking, chemical industry and others.
However, for example, a warehouse where building materials are packed will also be relate to production facilities, which means that certain requirements will also apply to it: temperature regime, the presence of ventilation, lighting, the presence of fire systems.

Common types of industrial premises

In the Moscow region, where many large and small companies, production facilities are a demanded product, and some types of such facilities are the most demanded by the business community.
Warehouses. The main requirements for warehouse premises are imposed on the working conditions created in them, as well as on sanitary and living conditions.
Workshops food production... Anything related to food requires a tighter control regime. So, for food shops related to production facilities, regular disinfection is critically important, the availability of an opportunity for disinfection of inventory, serviceable refrigerating chambers, ventilation and temperature control.
Machine shops must, at a minimum, comply with worker safety regulations (i.e. lighting regulations, temperature regime etc). Also, additional requirements are imposed on the storage and operation of equipment (power supply, ventilation, shelter for each mechanism, and so on).
Thus, most of what is commonly called commercial real estate, one way or another, is a production facility.

Article 32. Classification of buildings, structures, structures and fire compartments by functional fire hazard
1. Buildings (structures, structures, fire compartments and parts of buildings, structures, structures - premises or groups of premises functionally interconnected) according to the functional fire hazard class, depending on their purpose, as well as on age, physical condition and the number of people in a building, structure, structure, their ability to stay in a state of sleep are divided into:
1) F1 - buildings intended for permanent residence and temporary stay of people, including:
a) F1.1 - preschool buildings educational institutions, specialized homes for the elderly and disabled (non-apartment), hospitals, dormitories of residential educational institutions and children's institutions;
b) F1.2 - hotels, hostels, dormitories of sanatoriums and general-type rest homes, campings, motels and boarding houses;
c) F1.3 - apartment buildings;
d) F1.4 - single-family residential buildings, including blocked ones;
2) F2 - buildings of entertainment and cultural and educational institutions, including:
a) F2.1 - theaters, cinemas, concert halls, clubs, circuses, sports facilities with stands, libraries and other institutions with an estimated number seats for visitors in closed rooms;
b) F2.2 - museums, exhibitions, dance halls and other similar institutions in enclosed spaces;
c) F2.3 - buildings of the institutions specified in subparagraph "a" of this paragraph, in the open air;
d) F2.4 - buildings of the institutions specified in subparagraph "b" of this paragraph, in the open air;
3) F3 - buildings of public service organizations, including:
a) F3.1 - buildings of trade organizations;
b) F3.2 - buildings of public catering organizations;
c) F3.3 - railway stations;
d) F3.4 - polyclinics and outpatient clinics;
e) F3.5 - premises for visitors of consumer and public services organizations with an uncalculated number of seats for visitors;
f) F3.6 - sports and recreation centers and sports and training institutions with rooms without stands for spectators, household premises, baths;
4) F4 - buildings of scientific and educational institutions, scientific and design organizations, management bodies of institutions, including:
a) F4.1 - buildings of educational institutions, educational institutions additional education children, educational institutions of primary vocational and secondary vocational education;
b) F4.2 - buildings of educational institutions of higher professional education and additional professional education (advanced training) of specialists;
c) F4.3 - buildings of management bodies of institutions, design and engineering organizations, information and editorial and publishing organizations, scientific organizations, banks, offices, offices;
d) F4.4 - buildings of fire stations;
5) Ф5 - buildings for industrial or warehouse purposes, including:
a) Ф5.1 - industrial buildings, constructions, buildings, production and laboratory premises, workshops;
6) F5.2 - warehouse buildings, structures, structures, parking for cars without Maintenance and repair, book depositories, archives, warehouses;
c) F5.3 - agricultural buildings.
2. The rules for assigning buildings, structures, structures and fire compartments to classes for constructive fire hazard are determined in regulatory documents on fire safety.

The list of buildings belonging to one or another class of functional fire hazard cannot be exhaustive. but the landmark is indicated. There are no premises with electrical panels in this list, there are no premises in it at all. but only buildings. However, premises of a different class can be built into a building of any class. The switch room is closest to F5.1, isn't it? But the cleaning lady's room, which designers often call the pantry of cleaning equipment, can hardly be attributed to production or warehouse. But having called this room a pantry, one root with a warehouse, they themselves dug a hole for themselves. In my opinion, a warehouse and a pantry are not synonymous, but not everyone understands this. Therefore, a cleaning lady does not need to be called a pantry. then there is no need to categorize it.

Is a purposeful, stepwise transformation of raw materials and materials into finished product of a given property and suitable for consumption or further processing. The production process begins with its project and ends at the junction of production and consumption, after which the production is consumed.

The technical and organizational and economic characteristics of the production process are not determined by the type of product, the volume of production, the type and type of equipment and technology used, and the level of specialization.

The production process at enterprises is divided into two types: main and auxiliary. The main processes are directly related to the transformation of objects of labor into finished products. For example, melting ore in a blast furnace and turning it into metal, or turning flour into dough and then into finished baked bread.
Supporting processes: moving objects of labor, repairing equipment, cleaning premises, etc. These types of work only contribute to the flow of basic processes, but they themselves are not directly involved in them.

The main difference between auxiliary processes and the main ones is the difference between the place of sale and consumption. The products of the main production, where the main production processes take place, are sold to consumers on the side, in accordance with the concluded supply contracts. This product has its own brand name, labeling, and a market price is set for it.

Ancillary production, where ancillary processes and services are carried out, are consumed internally. Maintenance costs and auxiliary works are entirely attributed to the cost of the main product, which is sold to consumers on the side.

Manufacturing operation

The production process breaks down into many elementary technological procedures called operations. Manufacturing operation Is part of the production process. Usually it is performed at one workplace without equipment changeover and is performed using a set of the same tools. As the production process itself, operations are subdivided into main and auxiliary ones.

In order to reduce the cost of manufacturing products, improve the organization and reliability of the production process, a set is used following rules and methods:
  • specialization of sites, jobs;
  • continuity and straightness technological process;
  • parallelism and proportionality of production operations.

Specialization

Specialization lies in the fact that a technologically homogeneous or strictly defined product range is assigned to each workshop, site, workplace. Specialization allows in practice to use the principles of continuity, direct flow - the most economically profitable methods of organizing production.

Continuity- this is the reduction or reduction to zero of interruptions in the production of finished products, moreover, each subsequent operation of the same process immediately begins after the end of the previous one, which reduces the time for manufacturing products, reduces downtime of equipment and workplaces.

Direct-flow characterizes the movement of objects of labor in the course of the production process and provides for each product the shortest path through the workplace.

Such a movement is characterized by the elimination of all return and counter movements in the production process, which helps to reduce transport costs.

The rule of parallelism assumes the simultaneous execution of various operations in the manufacture of the same product. This rule is especially widely used in the conditions of serial and mass production.

The concurrency rule includes:
  • parallel (simultaneous) production of various units and parts intended for the acquisition (assembly) of the final product;
  • simultaneous execution of various technological operations when processing identical parts and assemblies on a variety of parallel equipment.

From the point of view of cost savings, it is very important to observe certain proportions of the capacity (productivity) of the equipment park between workshops, sections working on the manufacture of products.

Production cycle

The completed circle of production operations from the first to the last in the manufacture of products is called production cycle.

Due to the fact that the production process takes place in time and space, therefore, the production cycle can be measured by the length of the movement path of the product and its components and the time during which the product goes through the entire processing path. The length of the production cycle is not a line, but a wide strip on which machines, equipment, inventory, etc. are located; therefore, in practice, in most cases, it is not the length of the path that is determined, but the area and volume of the premises in which the production is located.

The interval of calendar time from the beginning of the first production operation to the end of the last one is called the time duration of the production cycle of the product. The cycle time is measured in days, hours, minutes, seconds, depending on the type of product and the processing stage by which the cycle is measured.

The duration in time of the production cycle includes three stages:
  • processing time (working period)
  • time of technological maintenance of production
  • breaks.

Working period- this is a period of time during which a direct impact on the object of labor is made either by the worker himself, or by machines and mechanisms under his control, as well as the time of natural processes that take place in a product without the participation of people and technology.

Time of natural processes- this is a period of working time when the subject of labor changes its characteristics without the direct impact of humans or mechanisms. For example, air drying a dyed product or cooling a heated product, growing in fields and ripening of plants, fermentation of some products, etc.

Technological service time includes:
  • product quality control;
  • control of operating modes of machines and equipment, their adjustment and adjustment, minor repairs;
  • cleaning of the workplace;
  • delivery of blanks, materials, acceptance and cleaning of processed products.

Break times- this is the time during which there is no effect on the object of labor and there is no change in it qualitative characteristics but the product is not yet finished and the production process is not finished yet. Distinguish between breaks: regulated and unregulated.

Regulated breaks divided into interoperative (intra-shift) and inter-shift (associated with the mode of operation).

Unscheduled breaks associated with downtime of equipment and workers for unforeseen reasons (lack of raw materials, equipment breakdown, absenteeism of workers, etc.). In the production cycle, unregulated breaks are included in the form correction factor or not taken into account.

Production types

The duration of the production cycle largely depends on the order of movement of objects of labor during their processing and the type of production.

The order of movement of products and components in production process corresponds to the volume and frequency of production. It is determined by the same criteria.

Currently, it is customary to distinguish between the following types of production:
  • mixed.
In turn, serial production is divided into:
  • small batch
  • medium batch
  • large-scale.

Mass and large-scale production of products allows you to organize a continuous synchronous movement of products during their processing. With such an organization, all the components from which the finished product is assembled move continuously from the first technological operation to the last. Separate parts assembled in the course of movement into units and assemblies move further in assembled form until they form a finished product. A similar method of organizing production is called in-line.

The in-line method of organizing production is based on the rhythmic repetition of the main and auxiliary production operations coordinated in time, which are performed at specialized places located along the technological process. In the conditions of continuous production, proportionality, continuity and rhythm of the production process are achieved.

Production line

The main link in continuous production is production line... A production line is understood as the combination of a certain number of jobs located along the technological process and intended for the alternate execution of the operations assigned to them. Flow lines are classified into continuous, discontinuous, and free rhythm lines..

Continuous production line Is a conveyor on which the product is processed (or assembled) for all operations continuously, without interoperational tracking. The movement of products on the conveyor is parallel and synchronous.

Discontinuous flow line is called a line on which the movement of products through operations is not strictly regulated. It happens intermittently. Such lines are characterized by the isolation of technological operations, significant deviations of the duration of various operations from the average cycle. Stream synchronization is achieved different ways, including due to interoperational backlogs (stocks).

Flow lines with free rhythm the lines are called, on which the transfer of individual parts or products (their batches) can be carried out with some deviations from the calculated (established) rhythm of work. At the same time, to compensate for these deviations and in order to ensure smooth operation at workplaces, an interoperable stock of products (backlog) is created.

All branches of the national economy are divided into two large spheres: production and non-production. The existence of organizations belonging to the second group (culture, education, consumer services, management) is impossible without the successful development of enterprises of the first.

Manufacturing industries: definition

Enterprises that carry out activities aimed at creating material wealth belong to this part of the national economy. Also, the organizations of this group make their sorting, moving, etc. Exact definition production sphere sounds as follows: "A set of enterprises that manufacture a material product and provide material services."

General classification

Plays a very noticeable role in the development of the national economy. It is the enterprises related to it that create the national income and the conditions for the development of intangible production. There are the following main branches of the manufacturing sector:

  • industry,
  • Agriculture,
  • construction,
  • transport,
  • trade and catering,
  • material and technical support.

Industry

This industry includes enterprises engaged in the extraction and processing of raw materials, the manufacture of equipment, the production of energy, consumer goods, as well as other similar organizations, which are the main part of such an area as the manufacturing sector. Branches of the economy related to industry are subdivided into:


Everything industrial enterprises classified into two large groups:

  • Extractive - mines, quarries, mines, wells.
  • Processing - combines, factories, workshops.

Agriculture

It is also a very important area of ​​the economy of the state, which falls under the definition of "production sphere". Branches of the economy of this direction are primarily responsible for the production and partial processing food products... They are divided into two groups: livestock and crop production. The first structure includes enterprises engaged in:

  • Cattle breeding... Growing large and small livestock allows you to provide the population with such important products food like meat and milk.
  • Pig breeding... The companies of this group supply fat and meat to the market.
  • Fur farming... Small animal skins are mainly used for the production of wearables. A very large percentage of these products are exported.
  • Poultry... this group supplies dietary meats, eggs and feathers to the market.

Crop production includes such subsectors as:

  • Growing cereals. This is the most important sub-industry Agriculture, the most developed in our country. Agricultural enterprises of this group of the production sphere are engaged in the cultivation of wheat, rye, barley, oats, millet, etc. The degree of provision of the population with such important products as bread, flour, cereals depends on how effectively this industry is developed.
  • Vegetable growing... This type of activity in our country is carried out mainly by small and medium-sized organizations, as well as farms.
  • Fruit growing and viticulture. Developed mainly in the southern regions of the country. The agricultural enterprises of this group supply fruits and wines to the market.

Sub-sectors such as potato growing, flax growing, melon growing, etc. also belong to plant growing.

Transport

Organizations in this area of ​​the national economy are responsible for the transportation of raw materials, semi-finished products and finished products. It includes the following branches of the production sphere:

Auxiliary production facilities are created at large enterprises in addition to the main technological lines. The costs of the auxiliary shops are taken into account in the calculation of the cost of goods manufactured. From the reliability of cost accounting different groups production and literacy of the distribution of invested resources depends on the objectivity of the organization's pricing policy. The procedure for planning and accounting for production costs is governed by the norms of the Order of the Ministry of Industry and Science of January 4, 2003 No. 2.

What concerns auxiliary production

Ancillary production facilities are ancillary units for the main production lines of goods. The range of tasks of auxiliary departments may include:

  • supply of energy resources;
  • transport service;
  • repair and modernization of fixed assets assets;
  • creation of tools, parts, fasteners, preparation of spare parts;
  • erection of temporary structures;
  • extraction of construction raw materials and materials;
  • logging work;
  • processing of agricultural products.

Ancillary production is needed to ensure the smoothness of the manufacturing process of products and at the same time minimize the cost of additional services in favor of third-party organizations. They are formed in the form of separate workshops, departments and structural divisions, can be represented by laboratory centers, calculating stations and computer complexes.

NOTE! Ancillary production does not include enterprise services that are part of departments or structural divisions (design blocks, Chief Engineer or the chief power engineer).

The characteristic features of an auxiliary production unit are:

  • lack of opportunities to manufacture goods from the main product line;
  • focus on servicing the main shops and the availability of facilities with equipment for the production of semi-finished products;
  • the results of work in auxiliary divisions during the transfer of manufactured semi-finished products to the main technological department are reflected in the calculation of the cost of goods.

Ancillary production is subdivided into the following types:

  • Mechanical repair workshops.
  • Transport departments.
  • Energy economy.
  • Refrigeration equipment service divisions.
  • Construction of temporary structures at construction sites.
  • Warehouse objects.

BY THE WAY! Ancillary production with a significant increase in the share of their products in relation to other areas of activity can pass into the status of the main production units.

Repair shops are responsible for equipment diagnostics, repairs and regular preventive maintenance... The structure of energy structures can include:

  • boiler rooms:
  • sewer communications;
  • water supply system;
  • electrical substations;
  • transformer installations;
  • diesel or gasoline generators;
  • gas and electrical networks;
  • radio networks;
  • furnace equipment;
  • electrical equipment repair department.

An energy economy is required for large volumes of energy consumption. The department is responsible for generating energy and supplying it to the production halls. Several types of vehicles are used in transport divisions:

  • external;
  • intrashop;
  • interdepartmental;
  • warehouse.

For continuous transport services, piping systems and conveyor structures can be used.

Warehouse facilities are needed to form stocks of products and semi-finished products, to ensure the safety of goods. Warehouse areas can be used for short-term and long-term placement of commodity groups. By design, warehouse premises are closed, open and semi-closed, supply, general plant, workshop, production, sales. Depending on the functionality, warehouses are classified as universal or specialized categories.

Ancillary production costs

In clause 4.28 Methodical recommendations, approved by Order No. 2 of 04.01.2003, states that expenditure operations of auxiliary production facilities are accounted for similarly to the methodology of the main shops. Summary estimate calculations should be checked against the volume of work performed, on next step the final cost of production is formed.

The distribution of the costs of auxiliary departments among other divisions of the enterprise is carried out as a percentage of the number of self-produced semi-finished products consumed by each department.

The process of reallocating the costs of auxiliary production between other related workshops is necessary to reliably determine the actual cost of the finished product.

When auxiliary departments implement service functions, all costs are taken into account in the number of general production costs. If the auxiliary structures are service services or sales departments, the expenses are counted as commercial expenses.

The following types of expenses of auxiliary departments can be distributed between the shops of the main production cycle:

  • remuneration of employees involved;
  • the cost of materials and raw materials transferred to production;
  • maintenance of premises.

These indicators can act as criteria for the proportional division of costs. An additional factor by which costs can be divided is the number of employees in departments.

Accounting for auxiliary production

To reflect in accounting the costs incurred by auxiliary production in accordance with the provisions of the Order of the Ministry of Finance No. 94n dated October 31, 2000, synthetic account 23 "Auxiliary production" is used. Debit turnover shows:

  • direct costs that have a direct impact on the manufacture of products and the process of providing services;
  • indirect type of costs that are associated with management functions and maintenance of technological lines, losses from defective products.

REMEMBER! The closing balance of the account reflects the monetary value of the production remaining in progress at the reporting date.

Account 23 is attributed by legislators to the group of active accounts, debit transactions are carried out, and the exit is reflected on the credit finished products or the amount of work performed. Analytics is carried out for individual auxiliary industries by opening for each of them its own subaccount.

Postings

Correspondences for accounting of expenses of auxiliary production can be divided into two blocks:

  1. Reflection of costs.
  2. Write-off of expenses.

When forming expenses on account 23, the following standard postings can be used:

  • D23 - K10 when reflecting the cost of materials for the manufacture of products;
  • D23 - K60 when accepting invoices;
  • D23 - K69 is used at the time of calculating insurance premiums for wages;
  • D23 - K70 for the amount of remuneration of workers in auxiliary shops;
  • D23 - K25, if it is necessary to show in the accounting the general production costs at auxiliary facilities;
  • D23 - K26 is used to account for general business expenses;
  • D23 - D28 costs incurred from rejection are included in the cost price;
  • D23 - K02 (04) to reflect the amounts of accrued depreciation on the assets of auxiliary departments (fixed assets or intangible assets).

When writing off the expenditure part to the cost of production of the main production, the following entries are made:

  • D10 - K23 when reflecting the fact of receipt in the main production of semi-finished products manufactured by auxiliary divisions;
  • D11 - K23 is formed when the weight gain of animals appears, which increases their value;
  • D20 - K23 - costs incurred by auxiliary structures were redistributed to main production;
  • D 26 - K23 - the entry is made at the time of writing off the costs incurred to service the management apparatus.

If the products of the production of auxiliary workshops were used for sale to third-party customers, then two transactions are generated at once in the accounting:

  • D62 - K90.1 or 91.1 to reflect income;
  • D90.2 or 91.2 - K23 for cost accounting as part of the expenditure base.

VAT payers must additionally make a record of their tax accrual - D90.3 (or 91.2) - K68.

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