Before analyzing the structure of production, it should be noted that the classification of production is traditionally based on an understanding of which product, in the end, is the result of this production. Based on this analysis condition, all production processes are classified as main and auxiliary production, and such a component as service production is also highlighted.
In this whole system, the main place is occupied by the main production carried out during the main production process. As a result of this process, the initial objects of labor - raw materials, materials, ideas (if we are talking about intangible production) are converted into consumer products, also of a material and intangible nature. During the main process, the main productive force is the basic means of production. Fixed assets include the resources (fixed assets) of an enterprise, documented in the accounting system, in monetary terms. According to regulatory documents, fixed assets include assets whose service life is more than one year, and which are actually used by the company or enterprise for production activities. These resources throughout the entire period of operation retain their natural form. The finished product in its value, as a rule, takes into account the degree of depreciation of fixed assets in the form of depreciation.
The main production is traditionally divided into three stages: the procurement stage, the processing of primary raw materials and the assembly phase (in relation to material production).
The auxiliary production process, as a rule, is associated with the manufacture of tools, fixtures, instruments and other resources by which the final product will be created.
The service process, as a rule, is not directly related to the creation of the final product, it includes the implementation of transport services, warehouse operations, technological and pre-sale control of products, etc.
Modern main production is largely mediated by how auxiliary and service processes are organized at the enterprise. Accounting for costs associated with the production of final products and their implementation, as a rule, is carried out at the following positions:
1. Material costs for the implementation of all production stages (processes);
2. Salary of production and support staff of the enterprise;
3. Contributions to state and social programs;
4. Depreciation;
5. The costs associated with unaccounted for factors that have arisen already in the production process.
As a rule, specific reporting on accounting items of the main production is established by each organization independently.
The main production is characterized by the presence of specific factors, that is, such circumstances and conditions, without which any production is impossible in principle. The classical consideration of these factors includes labor, capital and land.
Labor - is a non-material factor that accumulates knowledge, intellectual abilities of a person, his professional skills, psychological factors of labor. Material factors include the means and objects of labor, which together form capital.
The category under consideration is one of the main ones in classical economic theory and serves as the basic concept for the formation of all strategies for economic development at any level of management.