Industrial sectors. Classification of industries

Article 32. Classification of buildings, structures, structures and fire compartments by functional fire danger
1. Buildings (structures, structures, fire compartments and parts of buildings, structures, structures - premises or groups of premises functionally interconnected) according to the class of functional fire hazard depending on their purpose, as well as on the age, physical condition and number of people, located in a building, structure, structure, the possibility of them being in a state of sleep is 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-residential), hospitals, dormitories of residential educational institutions and children's institutions;
b) F1.2 - hotels, hostels, dormitories of sanatoriums and rest homes general type, campsites, motels and boarding houses;
c) F1.3 - multi-apartment residential buildings;
d) F1.4 - single-apartment 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 enclosed spaces;
b) F2.2 - museums, exhibitions, dance halls and other similar institutions in enclosed spaces;
c) F2.3 - buildings of institutions specified in subparagraph "a" of this paragraph, in the open air;
d) F2.4 - buildings of 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 - train stations;
d) F3.4 - clinics and outpatient clinics;
e) F3.5 - premises for visitors of household and public services with an unreasonable number of seats for visitors;
f) F3.6 - physical education and health complexes and sports training institutions with premises without stands for spectators, household premises, baths;
4) F4 - buildings of scientific and educational institutions, scientific and design organizations, governing bodies of institutions, including:
a) F4.1 - buildings 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 governing bodies of institutions, design and engineering organizations, information and editorial and publishing organizations, scientific organizations, banks, offices, offices;
d) F4.4 - fire station buildings;
5) F5 - buildings for industrial or warehouse purposes, including:
a) F5.1 - industrial buildings, structures, buildings, production and laboratory premises, workshops;
6) F5.2 - warehouse buildings, structures, structures, parking lots for cars without maintenance and repair, book depositories, archives, warehouses;
c) F5.3 - buildings for agricultural purposes.
2. The rules for classifying buildings, structures, structures and fire compartments into classes of structural fire hazard are determined in regulatory documents on fire safety.

The list of buildings belonging to one or another functional fire hazard class cannot be exhaustive. but the landmark is marked. There are no rooms with electrical panels on this list; there are no rooms at all. but only buildings. However, premises of a different class can be built into a building of any class. Electrical rooms are closest to F5.1, right? But the cleaner’s room, which designers often call a storage room for cleaning equipment, is difficult to classify as a production or storage room. But calling this room a pantry, the same root as a warehouse, they themselves dug a hole for themselves. In my opinion, warehouse and pantry are not synonymous, but not everyone understands this. Therefore, the cleaning lady’s room should not be called a pantry. then you won’t have to categorize it.

Manufacturing involves many processes that help ensure the creation of finished products. In addition to direct production important role plays the administrative sector, where all major management decisions. And there are company costs associated with production finished products, and not directly related to manufacturing, which were produced as part of maintaining administrative and management functionality.

Cost sharing allows you to more accurately keep records at the enterprise and plan the amount of costs, which is a necessary point when organizing the production process.

General production and general business expenses

All production costs are divided into general production and general business expenses; they are recorded in 25 and 26 accounts, respectively. General production expenses include costs associated with the maintenance and management of production, including the costs of main production, auxiliary and servicing.

General production costs include:

• Salaries of workers who work in production (masters, technologists, workers, etc.);
• Necessary repairs of production equipment;
• Payment for raw materials and supplies used in production;
• Rent for production premises and other rental payments for equipment and machinery;
• Other expenses associated with the operation of fixed assets, such as: costs of fuel, electricity and others;
• Shortages, losses and damage to production property, etc.

Account 25 is active, therefore all savings are debited in correspondence with interacting accounts, such as 70 - when calculating salaries, 10 - when writing off materials from the warehouse, 02 - when calculating depreciation, 69 - when calculating contributions to extra-budgetary funds from salaries and etc.

At the very end of each month, all expenses accumulated on account 25 are written off to the debit of accounts 20 “Main production”, 23 “Auxiliary production”, 29 “Service production and farms” in the manner established independently by the company and recorded in accounting policy.

When we talk about general business expenses, they are not related to production; such expenses include the costs of managing enterprises, including wage office workers, depreciation and repair of business property, office rent, consulting, legal and other management-related services. These expenses are accumulated in the debit of account 26 in interaction with accounts reflecting expenses - this is account 02 when calculating depreciation, 10 when writing off materials, 70 when calculating wages.

General business expenses are written off in one of two ways:

1. When using reduced cost at the end of the month from account 26 to subaccount 90.2 “Cost of sales”.

2. When using the full cost price, expenses from account 26 are written off to accounts 20, 23 or 29. The procedure for distributing expenses is fixed in the accounting policy; they can be distributed in proportion to the costs of these productions.

Accounts 25 and 26 are completely closed at the end of the month; they have no balance.

Companies that provide intermediary services (agents, brokers, commission agents) keep all expenses on account 26; no accounting is kept on account 20.

Other production costs

Other production costs include all other costs that do not belong to the main types, these may be taxes, payments and fees, amounts of payments for compulsory insurance, costs of warranty service and product repairs, and more. This type expenses are included proportionally in the cost of production.

Variable overhead costs

General production costs are divided into variable and fixed. The first type includes expenses that change due to changes in production volume. The size of these expenses also depends on savings at the enterprise, for example, when modernization of technology or labor organization occurs. The second type includes maintenance and production management costs; such costs do not change depending on production volumes.

You can often find mixed costs; they contain variable overhead costs and fixed ones. For example, expenses for Maintenance are considered mixed because they consist of fixed costs and there are still variables, since production volume matters. The list of expenses of the enterprise is determined by itself, taking into account the specifics.

When included in the cost of production, not all general production costs can be included, but only variable and part of the fixed ones. The balance is credited to the account products sold. The method of attributing costs depends on the characteristics of production and the ratio of output to production capacity.

Direct production costs include the cost of materials and raw materials, wages of production workers, depreciation, components and more. These include costs that directly affect production. Companies can independently determine the range of such expenses, taking into account their activities; all this must be enshrined in the accounting policy with a specific list attached.

Indirect costs are associated with general process production, and not with specific products, these include general production and administrative expenses. For example, depreciation of equipment, administration salaries, cost of utilities, costs of renting premises and equipment, etc.

Under the definition of What does the term “production premises” mean? Often very different things are understood, depending on the context.

What applies to industrial premises in the legal aspect

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

“—closed spaces in specially designed buildings and structures in which work is carried out constantly (in shifts) or periodically (during the working day) work activity of people"

Of course, such a definition will not be complete, since it also includes office buildings, retail outlets, and in general almost any real estate except housing.
The definition contained in the urban planning documentation will be a little closer to the view that the majority is accustomed to. According to the Town Planning Code of the Russian Federation, all lands included in the city are divided according to the types of permitted use. One of these types is industrial land... and other special purpose. Thus, to determine whether it applies production premises The specific object you are interested in 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 retail facilities, the warehouse will theoretically be classified as industrial premises, however, it is unlikely that you are faced with a violation of urban planning regulations, since most of the sites have, in addition to the main one, auxiliary types of permitted use.

Technical features

The business community classifies technical premises less strictly, but in more understandable terminology. From this point of view, production premises include facilities full cycle(where the creation (production) of a product, its packaging, packaging and storage are possible simultaneously), as well as only one or more 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. This is, for example, any production premises Food Industry(bakeries, dairy production, etc.), metalworking, chemical industry and others.
However, for example, a warehouse where construction materials are packed will also be relate to production premises, which means that certain requirements will also apply to it: temperature conditions, ventilation, lighting, fire safety systems.

Common types of industrial premises

In the Moscow region, where many large and small companies, production facilities are a sought-after product, and certain types of such facilities are the most sought after by the business community.
Warehouses. Basic requirements for warehouse premises are presented to the working conditions created in them, as well as to the sanitary and living conditions.
Food production workshops. Everything related to food requires a more intense control regime. Thus, for food shops that belong to production premises, regular disinfection, the availability of the ability to disinfect equipment, and working equipment are critically important. refrigeration chambers, ventilation and temperature control.
Machine shops must, at a minimum, comply with occupational safety regulations for employees (i.e., lighting regulations, temperature conditions and so on). Also, additional requirements are imposed on the storage and operation of equipment (energy 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.

- this is a targeted, stage-by-stage transformation of raw materials and materials into finished product of a given property and suitable for consumption or further processing. Manufacturing process begins with his project and ends at the junction of production and consumption, after which the consumption of the produced products occurs.

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

The production process at enterprises is divided into two types: main and auxiliary. The main processes include directly related to the transformation of objects of labor into finished products. For example, smelting ore in a blast furnace and turning it into metal, or turning flour into dough and then into finished baked bread.
Helper Processes: moving objects of labor, repairing equipment, cleaning premises, etc. These types of work only contribute to the flow of basic processes, but do not directly participate 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 are carried out, are sold to consumers externally, in accordance with concluded supply agreements. These products have their own brand name, markings, and a market price is set for them.

The products of auxiliary production, where auxiliary processes and services are carried out, are consumed within the enterprise. Maintenance costs and auxiliary works are attributed entirely to the cost of the main products, which are sold externally to consumers.

Manufacturing operation

The production process is divided into many elementary technological procedures called operations. Manufacturing operation is part of the production process. Usually it is performed at one workplace without reconfiguring equipment and is performed using a set of the same tools. Like the production process itself, operations are divided into main and auxiliary.

• specialization of areas, jobs;
• continuity and directness technological process;
• parallelism and proportionality of production operations.

Specialization

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

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

Direct flow characterizes the movement of objects of labor during the production process and provides each product with the shortest path through the workplace.

This movement is characterized by the elimination of all return and counter movements during the production process, which helps reduce transport costs.

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

• parallel (simultaneous) production of various components and parts intended for completing (assembling) the final product;
• simultaneous execution of various technological operations when processing identical parts and assemblies on various equipment placed in parallel.

From the point of view of cost savings, it is very important to maintain certain proportions of the power (productivity) of the equipment park between workshops and areas 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, the production cycle can therefore 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 placed; 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 production is located.

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

• time technological processing(working period)
• production maintenance time
• breaks.

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

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

• product quality control;
• control of operating modes of machines and equipment, their adjustment and adjustment, minor repairs;
• cleaning the workplace;
• delivery of workpieces, materials, acceptance and cleaning of processed products.

Break times- this is the time during which no impact is made on the object of labor and no change occurs qualitative characteristics, but the product is not yet ready and the production process is not completed. There are breaks: regulated and unregulated.

Regulated breaks are divided into inter-operational (intra-shift) and inter-shift (related to the operating mode).

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

Types of production

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 the production process corresponds to the volume and frequency of production. It is determined by the same criteria.

• mixed.

• small-scale
• mid-production
• large-scale.

Mass and large-scale production of products makes it possible to organize 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. The individual parts assembled along the way into components and assemblies move further in assembled form until they form the finished product. This method of organizing production is called in-line.

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

Production line

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

Continuous production line is a conveyor on which a product undergoes processing (or assembly) through all operations continuously, without inter-operational tracking. The movement of products on the conveyor occurs parallel and synchronously.

Intermittent production line is a line on which the movement of products through operations is not strictly regulated. It happens intermittently. Such lines are characterized by isolation of technological operations and significant deviations in the duration of various operations from the average cycle. Flow synchronization is achieved different ways, including due to inter-operational backlogs (inventories).

Production lines with free rhythm are called lines on which the transfer of individual parts or products (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 uninterrupted operation An interoperational stock of products (backlog) is created at workplaces.

Composition and classification of expenses by common types activities. We will talk about general production costs in this material.

General production expenses include

General production expenses are expenses for ordinary activities that arise in connection with the maintenance of the main and auxiliary production of the organization.

Thus, general production costs include, in particular:

• expenses for the maintenance and operation of machinery and equipment;
• expenses in the form of depreciation and repair costs of fixed assets and other property used in production;
• expenses for insurance of property used in production;
• costs for heating, lighting and maintenance of premises;
• rent for premises, machinery, equipment, etc., used in production;
• remuneration of workers engaged in production maintenance;
• other expenses similar in purpose.

It is important to take into account that the composition of general production and general business expenses is determined by each organization independently, taking into account its specifics. At the same time, the difference between general production costs and the costs of main production and general business expenses is manifested in the order of their accounting, as we described in.

After all, total production costs include those costs associated with production that cannot be directly attributed to a particular type of product. Therefore, the answer to the question whether general production costs can be classified as indirect costs will be positive. After all, if general production expenses are direct, then they should be taken into account directly as expenses of the main production, and not collected in advance on account 25 “General production expenses” (Order of the Ministry of Finance dated October 31, 2000 No. 94n). General production expenses include only such other production expenses, the relationship between which and specific type of manufactured products is not obvious.

At the same time, the composition of overhead costs can include a constant part of expenses and variable overhead expenses.

Overhead budget

In we talked about production cost estimates, which are prepared for planning and managing costs. At the same time, this estimate may separately highlight the costs of main production, general production costs and costs of another nature. The organization develops the general production cost estimate form independently based on specific detailing needs.