At any stage of a company's life, there is a task of accounting, analysis and cost management. Unlike, for example, the question of enterprise management, where new trends arise from year to year (today - innovations, yesterday - mergers and acquisitions), in cost accounting, the same questions remain relevant from year to year: how to correctly determine costs for the production of certain types of products, as well as how to effectively use the information received. The habitual, everyday nature of the topic of cost often leads to a formal, without understanding, approach to calculations and incomplete use of the information received.

Determining the cost of manufactured products is a classic task that is solved in almost every enterprise (organization, company). In the vast majority of enterprises, the cost calculation is carried out using the same methodology, which is often called classical. One of the provisions of this technique is the division of fixed (overhead) costs in proportion to wages. Experience shows that wages are by no means always an objective criterion for allocating costs to individual types of products. Thus, one of the tasks of calculating the cost becomes the choice of objective bases for the distribution of overhead costs for individual types of products.

The task of calculating the cost of products (works, services) is to determine the costs of manufacturing certain types of products, in other words, to “tie” costs to a specific product. This wording is necessary not to repeat the basics, but to understand what errors can occur when using the "classical" (most common) technique, when and what corrections in the calculations are necessary.

The classic calculation of the cost of a unit of production involves the passage of two steps.

• 1st step - the definition of variable costs per unit of output - costs that vary in proportion to the volume of production of a particular type of product. The calculation is performed by multiplying the consumption rates of individual cost elements by the cost of their acquisition. Classical representatives of variable costs are raw materials, materials, components, technological energy, piecework wages.
• The 2nd step is the summation of fixed costs for the period and their division by specific types of products (it would be more accurate to say the summation of the overhead costs of the period attributable to products sold). Classical representatives of fixed costs are the costs of maintaining and repairing equipment, buildings, structures, salaries of administrative and managerial personnel, depreciation deductions, Administrative expenses. Often the listed "other" expenses are reflected in special documents - statements (estimates) of general workshop, general business, general production expenses. Often division total costs for certain types of products is carried out in proportion to the wages of the main production workers, accrued for these types of products.

The sequence of calculations is indisputable, controversial issues arise "inside" the steps.

Our company produces three types of products. At the same time, product 2 is produced on an automatic line purchased on a leasing basis, the line is located in an additional rented premises (other workshops are owned by the enterprise). The enterprise has data on variable costs for each type of product, as well as on the amount of general production (fixed) costs for reporting period. Task: to determine the cost and profitability of each type of product.

Using the method of calculating the cost of “variable costs + fixed costs distributed in proportion to wages”, a picture was obtained.

Based on the obtained values, it is possible to rank products according to the level of profitability: product 2 is the most profitable, product 1 has average level profitability, product 3 is unprofitable. The conclusion, which seems obvious: the sales volumes and prices of product 2 can be considered ideal, product 1 - acceptable, for product 3 - insufficient. When forming a production program for the future, it is possible to save sales volumes and prices for products 1 and 2, for product 3 it is necessary to increase sales volumes or prices, otherwise the production of product 3 does not justify itself.

Among the problems of calculating the cost price, one can conditionally single out “technical” and methodological (semantic) ones.

The "technical" problem can be attributed to the lack of correct and constantly updated regulatory frameworks. Often the actual consumption of raw materials, materials, energy per unit of output, and sometimes the range Supplies differ from the norms and nomenclature reflected in regulatory framework enterprises (base not updated for years). This problem usually arises when calculating variable costs. Its consequence is difficulties in an adequate "plan-fact" comparison of costs.

A methodological (semantic) problem arises at the stage of dividing fixed costs (general business, general shop expenses) by type of product. As mentioned above, the task of costing is to “tie” costs to a specific product. The distribution of fixed costs in proportion to wages suggests that wages most objectively show how much fixed costs are associated with the production of a particular product. In practice, the "degree of involvement" production assets in the manufacture of certain types of products (hence, the cost of maintaining equipment, buildings, structures, depreciation deductions for equipment, buildings and structures), as well as the “degree of involvement” of management personnel in the manufacture of certain types of products (hence, the cost of labor of AUP, administrative , entertainment expenses) do not always have a direct relationship with the amount of wages.

We can give several examples in which the incorrectness of the distribution of overhead costs in proportion to wages is obvious. In particular, the manufacture of products with varying degrees of automation of the production process. Automated production requires fewer production personnel than manual production (of course, there are exceptions). Consequently, the total wages of production workers engaged in the production of products under automation will be lower than for other products (again, there are exceptions related to the different qualifications of workers). Salary distribution will result in a smaller share of overheads going to the product that is produced automatically.

In reality, automated production requires maintenance and repair costs, which increases the fixed costs of the enterprise. Acquisition of equipment under leasing conditions leads to the appearance of leasing payments as part of general expenses. If automated production is located on rented premises, rent payments will be present as part of general business expenses. All of these costs are the "consequence" of the product produced automatically. It is not entirely fair to transfer (redistribute) them to other products.

Another example is products that are produced by workers of various qualifications. Suppose one of the products requires the use of more equipment and more labor time than the others, but is produced by workers with lower wages (lower skills). The accrued wages of production workers for this product may be lower than for other products. Consequently, the share (and amount) of fixed costs charged to this product will be lower. By common sense, the more time the machine was involved in the manufacture of the product, the more the cost of maintaining and repairing the equipment should be “paid off” by this product. Wages accrued on a time basis (salaries per month) will not correctly take into account this situation.

According to economic sense, costs should be attributed to a particular type of product in accordance with the extent to which these costs are associated with the production of a particular type of product. Analogue of the enterprise in this case an ordinary communal apartment can serve, where certain types of products correspond to neighbors-tenants.

If in communal apartment a telephone is installed, then the monthly fee should be divided equally among all tenants. If one of the neighbors regularly negotiates with Australian relatives, then he must pay the bills for negotiations directly, dividing this bill equally will be unfair.

If one of the neighbors spent the whole month on vacation, leaving the apartment and prudently turning off the refrigerator, then the neighbors will have to pay the bill for electricity without his participation. An attempt to “redistribute” part of the payment for electricity to a neighbor will cause a fair protest on his part.

Thus, for an objective distribution of overhead costs, it is necessary to clarify the extent to which cost elements are associated with the production of a particular type of product.

Therefore, the listed cost elements should be assigned specifically to product 2, but not redistributed to other products in any way. Taking into account only these two adjustments, the calculation of the cost of production of the enterprise will change.

The picture obtained in the initial calculation arose only due to the artificial redistribution of costs to other products in proportion to wages. The automated line required less labor costs than for other products and, accordingly, lower labor costs. With the redistribution of costs in proportion to wages, the lion's share of the costs fell on products 1 and 3, the production of which is not as automated as products 2.

In reality, it is in connection with the production of product 2 that the enterprise has two significant cost elements: leasing and rental payments. It is product 2 that must recoup these costs with sales revenue.

In the considered example, product 2 does not provide income (prices and sales volumes) sufficient to cover the costs of its production. The fact that product 2 is currently unprofitable full cost, does not negate its potential profitability at all.

Unprofitability at full cost means that the existing volumes and selling prices this product is not enough to cover the costs of its production, and from a managerial point of view, it is necessary to strive for their (prices, sales volumes) increase.

From a managerial point of view, we must strive to fulfill the economic rule for the functioning of the enterprise - to ensure the break-even production of each product. However, we can compensate for the lost profit on product 2 by selling other products.

The calculation of the cost of individual products showed that in the range of products sold there is a product that is unprofitable at full cost. This is item 2. The company is considering whether to discontinue item 2 in order to maximize its profits. If we analyze what costs the organization will incur after the removal of product 2 from sale, we get a picture that is shown in table 23.

As the calculation shows, as a result of the refusal to produce a loss-making product, the profit of the enterprise did not increase, but, on the contrary, decreased. Analysis of changes in the costs of the enterprise in connection with the refusal to manufacture product 2 allows us to find the cause of this situation. In connection with the refusal to sell product 2, the enterprise will no longer incur variable costs: for raw materials, technological energy, wages for workers (which will be true if the workers employed in the production of product 2 are reduced). If the reduction does not occur, wages will remain as part of the company's expenses. The company will also not bear part of the fixed costs, in particular the costs associated with renting premises and leasing production equipment(which is not a fact, since there is a leasing agreement). Other overheads will largely remain the same: lighting, heating, repair of shops involved in the production of products 1 and 3 will remain the same as before.

It may be doubted that the reason for the drop in profitability is that product 2 is incorrectly called unprofitable and the really unprofitable product, as shown by the initial calculation, is product 3. Having carried out a similar calculation if the production of product 3 is abandoned, we will get an even greater drop. enterprise profits.

Cost allocation is a problem that is inevitable for almost every organization. Finding answers to questions related to the distribution and reallocation of costs is often a difficult and confusing process. The answers are very rarely unconditionally correct or absolutely wrong, due to the fact that the allocation of costs is conditional, and it is impossible to make the process of cost allocation completely accurate. But, in any case, this problem must be solved, due to the need to establish the unit cost of production. Let's try to consider in detail the essence and the process of cost allocation.

Cost allocation is the process of assigning costs incurred to specific cost objects. The management accounting system should allocate costs to two main groups of objects A: divisions and products. At the same time, one should take into account basic distribution functions:

1) collection of information on costs by responsibility centers ( structural units(workshop, production site, team), which accumulate information about the costs of acquiring assets and expenses);

2) allocation of costs to a specific object (organizational unit or product);

3) ensuring objective planning, rationing, cost forecasting, accounting and analysis of possible deviations;

4) determination of the results of the activities of the structural divisions of the enterprise to reduce the cost of production;

5) identification of reserves for cost reduction for each group: division, products.

In turn, the costs that are subject to distribution are divided into two categories: direct and indirectly distributed (indirect).

Direct costs associated with the production of a certain type of product and can be directly and directly attributed to its cost - these are direct material costs and direct labor costs. Indirectly distributed (indirect) costs cannot be directly attributed to the cost of certain types of products and are distributed indirectly (conditionally). They are distributed among individual products according to the methodology chosen by the enterprise (in proportion to the basic wages of production workers, the number of machine hours worked, hours worked, etc.). This technique is described in accounting policy enterprises.

The most difficult task in the formation of the unit cost of a product is the task of determining the amount of indirect costs attributable to each type of work or each unit of production. Their share in the total cost of finished products is significant and tends to grow for many enterprises. To allocate these costs to output types, a two-stage allocation process is used, which includes:

1) collection and redistribution of costs by cost centers. Cost center- this is an organizational unit, or area of ​​activity, where it is advisable to accumulate information about the costs of acquiring assets and expenses. Most often these are structural units lower level that do not have relative independence, such as a production site, a team, a workshop.

2) redistribution of costs for products, i.e. cost objects - assigning them to specific products manufactured in a given workshop (or other cost unit), while using the appropriate distribution bases.

Cost Object is the organizational unit, contract or other accounting unit from which cost data are requested and against which the cost of processes, products, works, investment projects, etc. is measured.

General scheme distribution of indirect costs can be represented as follows (Fig. 2).

The distribution of the cost of services of auxiliary industries is usually carried out on the basis of the number of services transferred to consumers and their specific actual cost. Distribution problems arise in the case of the provision of counter services. For example, the steam boiler house heats the repair shop, while the equipment of the boiler house is being repaired by the repair shop personnel.

In domestic theory and practice, the method of evaluating counter services based on the planned cost has become widespread. For example, counter services are provided by a steam boiler house and a power plant. To determine the actual cost of 1 kWh, the following calculations must be performed:

• 1) add to the own costs of the energy department planned cost the resulting steam and subtract the planned cost of electricity supplied for the steam-boiler;
• 2) divide the amount received by the amount of electricity supplied to the main consumers. To determine the actual cost of 1 ton of steam supplied to the main consumers, a similar calculation is made.

At the enterprises of Western countries, three methods of distribution of services of auxiliary industries are popular: direct (direct), step-by-step (stepdown), distribution of counter services using a system of linear equations (reciprocal allocation method or cross-allocation).

When allocating the cost of services to direct method counter services of one division to another are ignored, the actual cost of all services is written off to the general production costs of the main workshops.

When distributing the cost of services of auxiliary production using the step-by-step method, the shop is selected, the costs of which are distributed first. As a rule, this is the workshop with the maximum cost of services rendered. Distribution is made between auxiliary and main shops. The actual cost of services of the second auxiliary shop is determined. Next, the next auxiliary workshop is taken and, step by step, the distribution of costs continues. They end with the division that provided the minimum amount of services.

Example 4.4

At the garment factory organizational structure two main workshops were allocated: cutting and sewing, as well as two auxiliary workshops: mechanical repair (hereinafter referred to as RMC) and a steam boiler. The RMC serves the steam boiler house, and the steam boiler house supplies steam to the RMC in turn. It is required to distribute the cost of services of auxiliary shops. The initial data (Table 4.3) contains information about the groups of distributed costs and distribution bases. The costs of the RMC are taken without taking into account the services of the steam boiler, they will be distributed in proportion to the number of hours spent on repairing the equipment of the steam boiler, cutting and sewing shops. The costs of the steam boiler plant will be distributed in proportion to the number of tons of steam supplied to the workshops.

Table 4.3

Data for division services distribution

The distribution procedure is as follows.

Step 1. RMC costs are allocated in the amount of 600,000 rubles. The distribution base is 80,000 hours (16,000 + 24,000 + 40,000). The distribution ratio is 7.5 (600,000: 80,000). The cost of distributed services for the repair of steam boiler equipment is 120,000 rubles. (7.5 × 16,000). The cost of distributed services for the repair of cutting room equipment is 180,000 rubles. (7.5 × 24,000). The cost of distributed services for the repair of sewing workshop equipment is 300,000 rubles. (7.5 × 40,000).

Step 2. The costs of the steam boiler house are distributed in the amount of 234,000 rubles. (114,000 + 120,000). The distribution base is 18,000 tons (16,000 + 2,000). The distribution ratio is 13 (234,000: 18,000). The cost of steam for a cutting room is 208,000 rubles. (13 × 16,000). The cost of steam for a sewing workshop is 26,000 rubles. (13×2000).

When using the distribution technique using a system of linear equations, the cost of counter services rendered is expressed through a linear relationship, i.e. a system of linear equations is constructed and solved.

In order to form the cost of production, as well as to make management decisions, it is important to correctly allocate costs. The selected order is used in the calculation of income tax. Although the legislation contains a list of expenses, the Instructions for Using the Chart of Accounts state that only amounts directly related to the production of products should be displayed under the item “Main production”. You will learn how it is more expedient to distribute direct and indirect costs from this article.

Definition

Direct costs are the costs associated with the manufacture of a particular type of product, which can be included in the cost price. These include:

• the cost of raw materials and basic materials;
• the price of purchased products and semi-finished products;
• fuel and electricity costs;
• wages of workers;
• equipment depreciation.

Indirect costs are costs associated with the manufacture of products that cannot be directly attributed to a specific type of work. They are distributed throughout the range. The coefficients and indicators by which the classification takes place are laid down in the accounting policy.

Distribution of costs by type of product

This process depends on the industry specifics of the organization and the chosen costing method. It is important to correctly establish the ratio between the manufactured products and the costs incurred. Indirect costs can be distributed in two stages. First, they are grouped according to the place of origin (workshop, division or department). Then they are redistributed by types of products. At the same time, it is important to determine the basis for classifying expenses. For example, when calculating the salary of the administration, the number of employees can be used, for calculating electricity - the area, etc.

Direct Cost Accounting

The costs associated with the manufacture of products are reflected in accounts 20 "Main", 23 "Auxiliary production". Analytical cost items are opened in their sections. Accounting is done in the following way:

DT 20 (23) CT 2, 4, 5 - expenses are written off to production;

DT 20 KT 28 - losses from marriage are taken into account.

Indirect costs are reflected in the items "General production", "General business" and "Costs for sale". The first group includes:

• expenses for the use of machinery and equipment;
• depreciation and repair costs of fixed assets used in production;
• utility bills;
• rent of premises, machines and equipment used in production;
• wages of workers.

This is reflected in the chart of accounts as follows:

DT 25 KT 02, 60, 69, 70 - the costs of servicing the main industries are taken into account.

At the end of the month, the accumulated amounts are written off to DT 20 (23) in the part that is included in the cost of the main (auxiliary) production.

General running costs

• administrative costs;
• staff costs;
• depreciation of general business fixed assets;
• rent of premises for office;
• payment for information, audit and other services.

Such amounts are written off:

1) to account 20 and distributed among certain types of services;

2) to account 46 "Sales" as conditionally fixed costs.

At the end of the reporting period, the turnover on DT 20 reflects the direct, variable costs of manufacturing products, and shows the actual cost. Balance - the value of unfinished production.

Calculation and analysis of direct costs

Cost allocation parameters should be fixed accounting policy organizations. Depends on the validity of the chosen method financial results organizations. Let's consider a specific example.

The enterprise produced 300 tables of type A and 250 of type B in a month. Direct production costs amounted to 225 thousand rubles. and 425 thousand rubles. respectively. The amount of indirect costs is 120 thousand rubles. During the month, 200 tables A and 100 pcs. B.

1. Distribute indirect costs on the basis of direct ones.

• A: 120 * 225 / (225 + 425) \u003d 41.5 thousand rubles;
• B: 120 * 425 / (225 + 425) = 76.1 thousand rubles.

Calculate the cost = (direct costs + variable costs) \ number of manufactured products:

• A: 225+ 41.5 / 300 = 0.9 thousand rubles;
• B: 425 + 78.1 / 250 = 2 thousand rubles.

Selling Costs = Unit Cost * Number of Goods Sold:

• A: 0.9 * 200 = 180 thousand rubles;
• B: 2 * 100 = 200 thousand rubles.

TOTAL \u003d 380 thousand rubles.

2. Evenly distribute indirect costs

Calculate the amount of variable costs:

• A: 120*300 / (300 +250) = 65.4 thousand rubles;
• B: 120 * 250 / (300 + 250) \u003d 54.5 thousand rubles;

Unit cost:

• A: 225+ 65.4/ 300 = 0.97 thousand rubles;
• B: 445 + 54.5 / 250 = 1.99 thousand rubles.

Cost of sales:

• A: 0.97 * 200 = 194 thousand rubles;
• B: 1.99 * 100 \u003d 199 thousand rubles.

TOTAL \u003d 393 thousand rubles.

The difference between the calculations is 13 thousand rubles. The financial result of the company for the reporting period will change by the same amount.

The choice of costing method depends on the type of production, the technologies used and the characteristics of the products. The method shown is applicable if the products are produced in batches. Then for each order a card is opened, which displays direct and indirect costs. The unit cost is calculated by dividing the amount received by the quantity of products in kind.

In large technology organizations, there are a number of divisions. They are engaged in the production of semi-finished products and are connected with each other by a single production process. In such enterprises, costs are accounted for procedurally. First, the cost for each cycle is calculated, and then these figures are summed up and the final result is calculated.

Cons of the standard scheme

In a small business, allocating costs is easy. But if several types of products are manufactured in one workshop on a piece of equipment, the process becomes more complicated. In this case, employees of the planning department must develop write-off norms.

Direct costs can be allocated not only to finished products, but also on:

• structural units of the organization (directorates, departments, workshops, etc.);
• processes that take place within the company;

• OS objects;
• clients;
• distribution channels, etc.

According to this classification, the same items of expenditure can be called direct in relation to certain objects and indirect - to others. This method avoids excessive accumulation of variable costs. Example: a certain group of equipment produces several units of products. Since it is impossible to calculate direct costs using the classical method, the costs are written off to the general production group. And in the neighboring workshop is the same unit. But the cost of its maintenance is two times less. Why is this happening? Because it was determined by accounting policy that costs are allocated only to products. But you can use other methods of classification. It's not even that the standard approach does not allow you to correctly calculate the cost. The efficiency of the business as a whole decreases.

Another example is distribution costs. Usually they are also collected "in a heap" and distributed proportionally to the entire range. But from the point of view of business efficiency, it is necessary to track the “profitability” of not only products, but also customers. Only in this case it is possible to evaluate the success of sales channels and abandon unprofitable ones.

Trade Organization

Purchased materials are recorded at the purchase price on account 41. Transportation costs are monthly redistributed between the sold goods and their balances in warehouses. Direct costs are calculated based on the average percentage, taking into account the balance at the beginning of the month.

The calculation procedure is as follows:

1. The amount of stock in the warehouse at the beginning of the month is determined.

2. The cost of goods sold and the balance at the end are calculated.

3. Average percentage = (1) / (2).

4. Direct costs = average interest * value of balance at the end of the month.

According to DT account 44, except transport costs are also displayed:

• salary;
• rent;
• advertising;
• delivery of goods to the buyer;
• storage of goods;
• entertainment expenses, etc.

Accumulated expenses on account 44 are debited to account 90.

Conclusion

Production costs associated with the manufacture of a certain type of product are included in the cost price. Depending on the method of distribution of expenses chosen in the accounting policy, they can be classified as direct and indirect. In a small enterprise, the crushing process should not cause problems. In large technological organizations, it is more expedient to calculate the calculation in cycles. In other cases, the method of distributing costs by type of product is used.

In the case of the exchange of products and services between individual divisions, it is necessary to carry out accounting and distribution of the cost of these products (services). This is necessary for accurate costing and a differentiated reflection of the organization's performance. The cost of products (services) for own consumption is a secondary cost for each cost center. Three methods are most commonly used to allocate costs.

Simple Distribution Method. It is used if departments do not provide services to each other. The costs of each support unit are allocated to the operating units in direct proportion to the selected allocation base. This base remains unchanged for a long period.

Step distribution method. It is used if departments provide services to each other unilaterally. The division that serves the largest number of other divisions is selected, then they move from one division to another. For each division, a distribution base is selected. This method is more accurate than the simple distribution method.

Bilateral or mutual distribution method. It is used if there are two-way mutual relations between departments. This method is the most accurate, but also the most difficult. The method is based on solving a system of linear equations.

Example. Accounting and distribution of costs by places of formation and responsibility centers

The structure of the enterprise is represented by two production divisions (shop No. 1, shop No. 2) and three non-production ones (administration, repair shop, auxiliary shop). Cost centers coincide with responsibility centers.

Costs of responsibility centers for the response period (thousand rubles)

Cost allocation using the simple method

distribution

The share of revenue was chosen as the distribution base.

Cost Allocation Using the Step Allocation Method

Step 1. Distribution of costs of the administrative department. Distribution base - the number of employees.

Number of staff

The ratio is 10:5:5:20:30 or 2:1:1:4:6. We distribute the administration costs among the other centers 1:1:4:6 (12 parts) 900: 12 = 75

Step 2. Distribution of repair shop costs.

Cost allocation base - services rendered to other departments

Services rendered: auxiliary workshop - 20 people/hour, workshop No. 1 - 60 people/hour, workshop No. 2 - 40 people/hour. Ratio 20:60:40 or 1:3:2, 300:6 = 50

Step 3. Distribution of costs of the auxiliary workshop.

Distribution base - p / f was made for the main production shops: for shop No. 1 - 100, shop No. 2 - 200. Ratio 100:200 or 1:2, 600: 3 = 200

Distribution of costs by a two-way method.

Calculation of the ratio between divisions

We will combine the repair and auxiliary workshops into auxiliary production. The total cost will be 225 + 475 = 700

Distribution base direct costs.

Calculate the costs of non-production units, adjusted for two-way consumption of services

Administration K = 900 + 0.29 A

K \u003d 900 + 0.29 (700 + 0.242K)

Auxiliary production A \u003d 700 + 0.242 K

K \u003d 900 + 203 + 0.07 K

0.93 K = 1103; K = 1186

A \u003d 700 + 0.242 * 1186 \u003d 987

We distribute the adjusted costs among the responsibility centers

Throughout the cost sharing chain, an organization is faced with a choice. First of all, you need to decide on the level of detail of cost centers. Often a single (factory-wide) rate is used and its own rate for each structural unit.

The exchange of products and services between cost centers is accounted for using internal transfer prices. Transfer price - a conditional, estimated price for the products of one responsibility center transferred to another responsibility center of the same enterprise. In practice, transfer prices can be set:

Based on total costs;

Based on marginal cost;

Based on the market price;

Based on the contract price.

Transfer pricing must meet the requirements of:

Contribute to the achievement of the organization's intended goals and ensure a harmonious combination of the goals of the unit with the overall goals of the organization;

Be flexible and equal for managers of different levels of management. The transfer price should provide sufficient credit to the selling unit when it transfers products to the buying unit, while considering whether the transfer price will negatively affect the efficiency of the selling unit;

Contribute to the preservation of autonomy, allowing the heads of both selling and buying units to manage them on a decentralized basis;

Respond quickly to changes in the business environment in the domestic and foreign markets;

Use profits more efficiently. Direct high profits to areas with low taxes.

Comply with legal requirements;

Promote cooperation between structural and regional types of production.