PROCESS-BASED ANALYTICAL ACCOUNTS AND HYBRID COSTING IN FRUIT AND VEGETABLE PROCESSING ENTERPRISES

Abstract

The paper proposes process-based analytical accounts and a hybrid costing method for fruit and vegetable processing enterprises. Working accounts opened under the synthetic accounts for main production, finished goods, sales revenue and period expenses record raw-material reception, boiling and concentration, aseptic filling and packaging, cold storage, product groups, export sales and laboratory and certification costs separately. Hybrid costing combines process costing for continuous lines with job-order costing for small-batch recipes and ties yield, rework, energy intensity and normative losses to cost centres. The proposals rest on the 2021–2024 statements of three processing enterprises of Uzbekistan and have been adopted by the Chamber of Commerce and Industry of Uzbekistan.