Industrial accounting - kougyouboki

It is a type of applied bookkeeping applied to industrial enterprises or manufacturing companies. Compared to commercial bookkeeping, which is the basic type of bookkeeping, it has the following characteristics:

(1) The principle is that bookkeeping, which is period calculation, and product manufacturing cost calculation, which is object calculation, complement each other to calculate results organically.

(2) Not only external transactions but also internal transactions of industrial enterprises will be subject to accounting.

(3) In commercial bookkeeping, inventory mainly refers to goods, while in industrial bookkeeping, typical examples include materials, work in progress, and finished products.

When applying this type of industrial bookkeeping to various enterprises, it is necessary to design a system that organically and rationally combines cost accounting, which is carried out independently of the accounting system. In Japan, this type of full-scale industrial bookkeeping is called "complete industrial bookkeeping." In contrast, industrial bookkeeping that does not implement orthodox cost accounting and applies the recording and calculation methods of commercial bookkeeping directly to manufacturing enterprises is called "commercial industrial bookkeeping," but this is incomplete industrial bookkeeping. The main activities of manufacturing enterprises can be divided into three categories: purchasing activities of materials, labor, and other services necessary for product manufacturing, manufacturing activities that actually produce products, and sales activities that deliver completed products to outside parties. Of these, purchasing activities and sales activities are also called external activities or external transactions, and are subject to almost the same recording and calculation as commercial enterprises, but manufacturing activities are called internal activities or internal transactions, and are subject to recording and calculation unique to manufacturing enterprises.

Industrial accounting is characterized by its accounting flow, which differs from other types of accounting. It is based on three classifications of expenses: material costs, labor costs, and expenses by type, and combines a functional classification of direct and indirect costs. It also uses various departmental accounts and manufacturing accounts (or work-in-progress accounts) necessary for cost calculation, and transfers the final cost of finished products to the product account.

[Tokai Mikio]

"The Basics of Industrial Bookkeeping, New Edition (2005, Dobunkan Publishing), edited by the Japan Cost Management Association and supervised by Keito Sanyozawa and Hitoshi Yanagida" "Exercises in Industrial Bookkeeping, supervised by Kunio Maekawa and written by Yukitada Inoue" (2006, Souseisha)

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

工企業もしくは製造業に適用される応用簿記の一つ。簿記の基本型である商業簿記と比較して、次のような特徴がある。

(1)期間計算である簿記と対象計算である製品製造原価計算とが互いに補完しあって、有機的に結果を算出していくことを原則とする。

(2)工企業の外部取引だけでなく内部取引をも記帳の対象とする。

(3)商業簿記における棚卸資産が主として商品であるのに対して、工業簿記では材料、仕掛品、製品などがその代表例である。

　このような工業簿記を多様な形態をもつ諸企業に適用していく場合、本来的には、帳簿組織から独立して実施される原価計算を有機的かつ合理的に結合させるシステムを設計しなければならない。日本では、この本格的な工業簿記を「完全工業簿記」とよんでいる。これに対して、オーソドックスな原価計算は実施せずに商業簿記の記録計算方式をそのまま工企業に適用したような工業簿記を「商的工業簿記」とよんでいるが、これは不完全な工業簿記である。工企業の主たる活動は、製品製造に必要な材料や労働力その他のサービスの購買活動、製品を実際に生産する製造活動、完成した製品を外部に引き渡す販売活動の三つに分けることができる。このうち購買活動と販売活動とは、外部活動あるいは外部取引ともよばれ、商企業とほぼ同様の記録計算をする対象であるが、製造活動は内部活動あるいは内部取引とよばれ、工企業独特の記録計算対象である。

　工業簿記では、材料費、労務費、経費の形態別3分類を基礎として、直接費と間接費の機能別分類を組み合わせ、さらに原価算定に必要な部門の諸勘定や製造勘定（あるいは仕掛品勘定）を使用し、最終的な完成品原価を製品勘定に振り替える、といった勘定の流れに、他の簿記と異なった特徴がある。

［東海幹夫］

『日本原価管理士会編、三代沢経人・柳田仁監修『工業簿記の基礎』新版（2005・同文舘出版）』▽『前川邦生監修、井上行忠著『演習　工業簿記』（2006・創成社）』

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