To compile cost estimates for products (works, services), it is necessary to define a costing object and a costing unit.
Costing object the cost price is a separate product (work, service).
Costing unit - this is the measuring object of the calculation (kg, t, pcs, etc.). The choice of a calculation unit depends on the characteristics of the products being manufactured, the work performed, the services provided.
In the course of economic activity, are used different kinds costing, depending on the time of its preparation. Costing is:
Planned;
Estimated;
Regulatory;
Reporting.
A standard cost estimate is a specified unit cost. The calculation of the planned cost estimate is made on the basis of the known, effective norms and standards of individual items of expenditure. As a rule, such a cost estimate is made for products, the release of which is agreed with the plan. If in the process of manufacturing planned products the norms have changed, then the planned cost estimate is not recalculated, but is valid until the entire volume of the planned output is fully fulfilled, therefore, making the planned cost estimate, they seek to optimize costs and take into account possible innovations in the technological process.
The estimate is drawn up for products, the release of which is not regulated by the plan or for one-time works, services. Estimated costing is used to form wholesale prices for products (work, services).
Normative calculation determines the amount of costs per unit of production (work, services), calculated on the basis of current standards. Unlike the standard cost estimate, the standard cost estimate takes into account changes in the norms immediately at the time of their revision. Therefore, the standard cost estimate may be revised monthly.
The accounting estimate is compiled from the data accounting... It reflects the amount of actual costs per unit of production for a specific calendar period. With the help of this calculation, the actual production cost of products (works, services) is determined. Having made the calculation of the accounting estimate, you can compare the implementation of the plan at cost and draw conclusions for individual areas and production as a whole.
Balance sheet
When condemning the principle of duality, we have already considered with you the equation, which formulates the main approach to the presentation of data in accounting and which describes the financial position of the organization:
Assets = Equity + Liabilities.
In accounting terminology, liabilities are called liabilities. Thus, this equation can be represented as follows:
Assets = Equity + Liabilities
The presented equation is called balance equation. Both parts must be equal to each other. The word "balance" has a Latin origin and is translated as "scales".
If the organization compiled a balance sheet on the previous day, then today we will be able to analyze it and make management decisions, but we must remember that today our financial situation will be different, i.e. at least one business transaction will take place and it will change the balance sheet.
Therefore, it is very important for the balance user to know the date on which it was drawn up. The balance can be compiled on a daily basis, but usually the moment of compilation of the balance sheet is the 1st day of the month, quarter, year.
Accounts and double entry
The economic process that occurs daily in the organization requires current reflection. For such a reflection, special forms are used - accounting accounts.
Accounting account- this is a way of reflecting and grouping the property of an organization by composition and location, by sources of education, as well as business operations by qualitatively homogeneous characteristics.
The system of accounts is built according to the types of property (according to their composition and functional role) and the sources of their formation and purpose.
The account is a two-sided table, in one part of which the increase is recorded, on the other - the decrease. One part is called debit from the Latin word "must", and the other is called credit from the Latin word "to receive", "has". In modern accounting, these are conventional terms used in accounting models of all countries.
Quite often, to speed up the recording in accounting, a different account scheme is used:
Debit Account Credit
________________________________________________________
A separate account is opened for each economically homogeneous type of property and business transactions.
Depending on the nature of the reflected objects, two types of accounts are distinguished: active and passive.
Active accounts are those that are intended to account for property by composition and functional role.
Passive accounts are those designed to account for property by source of education and purpose.
To write to accounts, you need to open an account.
Accounting accounts are opened monthly, on the 1st day. To open an account, write down initial soldo.
The opening balance is the balance at the beginning of the 1st day of each month.
Opening balances in active accounts are debit and passive accounts are credited.
For example, on December 1, the amount of 150 rubles remained at the organization's cash desk. This will be reflected on the Cashier account by recording:
Debit Cashier Account Credit __________
Initial balance 150
On account " Authorized capital»This will be reflected by the entry:
__________ Debit ______ Account "Authorized capital" ___ Credit _____________
Initial balance 1,000,000
After the opening balance is recorded, the accounts are considered open.
Any business transaction causes equal changes in two articles balance sheet... In this case, the equality of the results of the asset and liability is not violated. This is due to the economic nature of any business transaction, which is characterized by duality. On the one hand, “where” or “in what” the funds were invested, and on the other hand, “where did the invested funds come from? their sources.
To formalize the economic nature of business transactions on accounting accounts, use the method double entry.
The essence of the double entry method is that each business transaction is reflected in the same amount on the debit of one account and on the credit of another account related to it
To reflect business transactions on accounting accounts, you need to know the following rules for maintaining accounts:
Rule 1. If the account is active, then the increase in the account is recorded in the debit of the account, and the decrease in the credit.
___ Debit __________ Active account _______ Credit _______________
Balance Initial
 |
|||
 |
|||
The rule 2. If the account is passive, then the increase in the account is recorded in the credit of the account, and the decrease in the debit.
_______ Debit ______ Passive account _____ Credit _________________ "
The rule 3. For active accounts, the final balance is calculated using the formula:
Sc = Sn + Obd - Obk,
Where Ck is the final balance;
SN - initial balance;
Obd - debit turnover;
OBK - credit turnover.
Rule 4. For passive accounts, the final balance is calculated using the formula:
Sc = Sn + Obk-Obd,
Where Ck is the final balance;
SN - initial balance;
Obd - debit turnover;
OBK - credit turnover.
In practice, in addition to active and passive accounts, active-passive accounts are used. Depending on the business situation, such accounts can have either a debit or a credit balance, or both a debit and a credit balance.
Active-passive accounts are designed to account for settlements of this organization with different organizations or individuals... Such accounts keep records of settlements with an economic entity, which, being, for example, a debtor after several transactions, can become a creditor or vice versa. The same account can be active or passive.
The relationship that arises between accounts using the double entry method is called the correspondence of accounting accounts.
Correspondence of ledger accounts with an indication of the amount is called a ledger entry.
Synthetic and analytical accounting
To obtain indicators of various degrees of detail in accounting, three types of accounts are used: synthetic, analytical and sub-accounts.
Synthetic accounts are those that account for economically homogeneous groups of property, its sources, as well as economic processes without dividing them into separate elements. Economically homogeneous groups are accounted for in a generalized form only in value terms. All the accounts we have considered above were synthetic.
Since synthetic accounts contain generalized information and can only show the balances at the beginning and end of the reporting period and the account movement in a generalized form, it is obvious that such information is not enough to manage the organization. It is not enough to know the data about total amount, it is necessary to have information about the composition and types of the objects under consideration.
Therefore, along with summary (synthetic) data, it is important to have more detailed, analytical data.
Analytical accounts are those that detail the content of synthetic accounts. Analytical accounts reflect certain types of property, its sources and business transactions. In analytical accounts, not only monetary, but also natural meters are used. The analytical account form is presented below:
Analytical accounting card
Each homogeneous group of analytical accounts is united by a certain synthetic account and, conversely, analytical accounts are maintained in the development of a synthetic account.
There is a relationship between synthetic and analytical accounts. This relationship can be expressed by the following equalities:
The balance of a synthetic account is equal to the sum of the balance of analytical accounts for this account;
2. The turnover on the debit of the synthetic account is equal to the sum of the turnover on the debit of the analytical accounts of this synthetic account;
H. The turnover on the credit of the synthetic account is equal to the sum of the turnover on the credit of the analytical accounts of the given synthetic account.
Accounting for synthetic accounts is called synthetic taking into account. Accounting for analytical accounts is called analytical accounting.
In practice, in addition to synthetic and analytical accounts, an intermediate type of accounts is used - subaccounts. Subaccounts are used in cases where it is necessary to obtain additional (intermediate) groupings of indicators of homogeneous analytical accounts within a synthetic account. Several analytical accounts make up a sub-account, and several sub-accounts make up one synthetic account.
Relationships of accounting accounts
"Materials"
synthetic with even
 | |||
"Spare parts" "Fuel"
synthetic account subaccount
"Node A" "Node B" "Node C" "Gasoline" "Coal" "Gas"
analytical accounts
Accounting chart of accounts
Uniformity in the construction of accounting for all business entities commercial activities and ensuring the comparability of the generated indicators on the scale of individual industries ensures the availability of a single Chart of Accounts.
A chart of accounts of accounting is a scheme for registering and grouping facts of economic activity (assets, liabilities, financial, business transactions, etc.) in accounting. The chart of accounts for accounting of financial and economic activities of organizations was approved by order of the Ministry of Finance Russian Federation dated 31.10.2000 No. 94n.
The chart of accounts is uniform and mandatory for use in organizations of all industries. National economy(except for credit institutions, insurance and budgetary organizations) regardless of the form of ownership, subordination, organizational and legal form,
The grouping of accounts is based on their classification by economic content. The system of accounts of accounting is in direct relationship with the system of reporting indicators. It is especially closely related to the nomenclature of balance sheet items. The methodological aspects of the Chart of Accounts were approved by the Methodological Council for Accounting under the Ministry of Finance of the Russian Federation. The basis for the formation of the Chart of Accounts is the system of circulation of funds in an economic entity, in accordance with which accounts are grouped into sections and the sequence of the location of the latter in the Chart of Accounts is determined. All accounts are grouped into eight sections. Off-balance sheet accounts are separately highlighted. Sections of accounts of economic assets and processes are presented first, then sections of accounts of sources of these funds. The system of accounts ends with a section that forms information about the financial results of the organization's activities.
The structure of the Chart of Accounts. Section 1. Non-current assets
Section 2. Productive reserves
Section 3. Production costs
Section 4. Finished goods and goods Section 5. Cash
Section 6. Calculations
Section 7. Capital
Section 8. Financial results Off-balance sheet accounts.
ACCOUNT PLAN
Financial and economic activities of organizations
Approvedby order
Ministry of Finance
Russian Federation
from 10/31/2000?.
| Account name | Account number | |
| Section 1. Non-current assets | ||
| Fixed assets | By types of fixed assets | |
| Depreciation of fixed assets | ||
| Profitable investments in material values | By type of material assets | |
| Intangible assets | By types intangible assets | |
| Amortization of intangible assets | ||
| Installation equipment | ||
| Investments in non-current assets | 1, Acquisition land plots 2. Acquisition of objects of nature management |
| Account name | Account number | Subaccount name and number |
| 3. Construction of fixed assets 4. Purchase of fixed assets 5. Purchase of intangible assets 6. Transfer of young animals to the main herd 7. Purchase of adult animals | ||
| Section 2. Manufacturing stocks | ||
| Materials (edit) | one . Raw materials and materials 2. Purchased semi-finished products and components, structures and parts 3. Fuel 4. Containers and container materials 5. Spare parts 6. Other materials 7. Materials transferred for processing to the side 8. Construction materials 9, Inventory and household accessories | |
| Growing and fattening animals | ||
| Provisions for depreciation of material assets | ||
| Procurement and acquisition of material values | ||
| Deviation in the value of material assets | ||
| Value added tax on purchased valuables | one . Value added tax on the acquisition of fixed assets 2. Value added tax on acquired intangible assets 3. Value added tax on acquired inventories | |
| Section 3. Production costs | ||
| Primary production |
| Account name | Account number | Subaccount name and number |
| Semi-finished products of our own production | 2 21 | |
| Ancillary production | ||
| General production costs | ||
| General running costs | ||
| Defect in production | ||
| Service production and farms | ||
| Section 4. Finished products and goods | ||
| Release of products (works, services) | ||
| Products | 1. Goods in warehouses 2. Goods in retail 3. Containers under the goods and empty 4. Purchased products | |
| Trade margin | ||
| Finished products | ||
| Selling expenses | ||
| Goods shipped | ||
| Completed stages of work in progress | ||
| Section 5. Cash | ||
| Cashbox | one . Organization cash desk 2. Operating cash desk 3. Cash documents | |
| Settlement accounts | ||
| Foreign exchange accounts | ||
| Special bank accounts | 1. Letters of credit |
| Account name | Account number | Subaccount name and number |
| 2. Check books 3. Deposit accounts | ||
| Transfers on the way | ||
| Financial investments | one . Shares and shares 2. Debt securities 3. Grant loans 4. Deposits under a simple partnership agreement | |
| Provisions for securing investments in securities | ||
| Section 4. Calculations | ||
| Settlements with suppliers and contractors | ||
| Settlements with buyers and customers | ||
| Reserves for doubtful debts | ||
| Calculations for short-term loans and loans | By types of loans and borrowings | |
| Calculations for long-term loans and loans | By types of loans and borrowings | |
| Calculations for taxes and fees | By types of taxes and fees | |
| Social insurance and security calculations | 1. Calculations for social insurance 2.Calculations for pensions 3.Calculations for compulsory health insurance | |
| Payments to personnel for wages | . | |
| Calculations with accountable persons | ||
| Payments to personnel for other operations | one . Calculations for loans provided 2. Calculations for compensation for material damage | |
| Settlements with founders | one . Settlements for contributions to the authorized (pooled) capital 2. Settlements for the payment of income | |
| Settlements with different debtors and creditors | one . Settlements for property and personal insurance 2. Settlements for claims 3. Settlements for dividends and other income due 4. Settlements for deposited amounts | |
| Account name | Account number | Subaccount name and number |
| On-farm settlements | 1. Settlements for allocated property 2. Settlements for current operations 3. Settlements under a property trust agreement | |
| Section 7. Capital | ||
| Authorized capital | ||
| Own shares (shares) | ||
| Reserve capital | ||
| Extra capital | ||
| Undestributed profits(uncovered loss) | ||
| Special-purpose financing | By type of financing | |
| Section 8. Financial results | ||
| Sales | 1. Revenue 2. Cost of sales 3. Value added tax 4. Excise taxes 9. Profit / loss from sales | |
| Other income and expenses | one . Other income 2. Other expenses 3. Balance of other income and expenses | |
| Shortages and losses from damage to values | ||
| Provisions for future expenses | By types of reserves | |
| Future spending | By type of expenses | |
| revenue of the future periods | one . Income received on account of future periods 2. Gratuitous receipts 3. Upcoming receipts of arrears for shortages identified in previous years 4. The difference between the amount to be recovered from the perpetrators, and book value for lack of values | |
| Profit and loss | ||
| Off-balance sheet accounts |
| Account name | Account number | Subaccount name and number |
| Leased fixed assets | ||
| Inventories accepted for safekeeping | ||
| Materials accepted for processing | ||
| Goods accepted for commission | ||
| Equipment accepted for installation | ||
| Forms of strict reporting | ||
| Debt of insolvent debtors written off at a loss | ||
| Security obligations and payments received | ||
| Security for obligations and payments issued | ||
| Depreciation of fixed assets | ||
| Leased property, plant and equipment |
The accounts of the first section are intended to summarize information on the presence and movement of the organization's assets, which, in accordance with the accounting rules, refer to fixed assets, intangible assets and other non-current assets, as well as operations related to their construction, acquisition and disposal.
The accounts of the second section are intended to summarize information on the presence and movement of objects of labor intended for processing, processing or use in production, or for economic needs, means of labor, which, in accordance with the established procedure, are included in the composition of funds in circulation, as well as transactions related with their preparation (acquisition). Material values accepted for safekeeping are accounted for on off-balance sheet account 002 “Inventories accepted for safekeeping”. Raw materials and materials of the customer accepted by the organization for processing (tolling raw materials), but not paid for, are accounted for on off-balance sheet account 003 “Materials accepted for processing”.
Accounts of the third section are intended to summarize information on the costs of common types activities of the organization (excluding sales costs).
The formation of information on expenses for ordinary activities is carried out either on accounts 20-29, or on accounts 20-39. In the latter case, accounts 20-29 are used to group expenses by item, place of origin and other characteristics, as well as to calculate the cost of products (works, services); accounts 30-39 are used to account for expenses by item of expenses. The relationship between the accounting of expenses by items and elements is carried out using specially opened accounts. The composition and method of using accounts 20-39 with this accounting option is established by the organization based on its own activities, structure, management organization based on the recommendations of the Ministry of Finance of the Russian Federation.
Accounts of the fourth section are intended to summarize information about the availability and movement finished products(products of production) and goods.
Accounts of the fifth distribution are intended to summarize information about the availability and movement Money in Russian and foreign currencies at the cash desk, on settlement, foreign exchange and other accounts opened with credit institutions on the territory of the country and abroad, as well as valuable papers, payment and monetary documents... Monetary funds in foreign currencies and transactions with them are recorded on the accounts of this section in rubles in amounts determined by recalculating foreign currency in the prescribed manner. At the same time, these funds and transactions are reflected in the currency of settlements and payments.
The accounts of the sixth section are intended to summarize information on all types of settlements of the organization with various legal entities and individuals, as well as on-farm settlements. Calculations foreign currencies are accounted for in the accounts of this section in rubles in amounts determined by converting foreign currency in the prescribed manner. At the same time, these settlements are reflected in the currency of settlements and payments. Settlements in foreign currencies are accounted for on the accounts of this section separately, i.e. on separate sub-accounts.
Accounts of the seventh section are intended to summarize information about the state and movement of the capital of the organization.
The accounts of the eighth section summarize information about the income and expenses of the organization, and also they reveal the final result of the organization's activities for reporting period.
Off-balance sheet accounts are designed to summarize information about the presence and movement of values temporarily in use or at the disposal of the organization.
The Chart of Accounts provides for the number of accounts, numbers (codes) and the name of synthetic accounts (first-order accounts) and sub-accounts (second-order accounts). To account for specific transactions, an organization may, in agreement with the Ministry of Finance of the Russian Federation, enter additional synthetic accounts into the Chart of Accounts using free account numbers. The sub-accounts provided for in the Chart of Accounts are used by the organization based on the requirements of the organization's management, including analysis, control and reporting. The organization can independently clarify the content of the subaccounts given in the Chart of Accounts, exclude and combine them, as well as introduce additional subaccounts.
An integral part The chart of accounts is an instruction for its application. It provides a correct uniform understanding of the established list of accounts. Instruction includes brief characteristics economic content and structure of all provided by the Chart of Accounts and general scheme their correspondence.
An organization is not required to use all of the accounts provided in the chart of accounts. She can select only those that are necessary for accounting in a given organization and approve a list of sub-accounts that fully discloses the specifics of accounting for a particular economic entity... For this, the organization develops a working chart of accounts and. approves it Accounting policy organizations. The working chart of accounts is integral part Accounting policy organizations.
2.3.7. Reporting
Concept and composition accounting statements
All organizations registered in the territory of the Russian Federation are required to prepare financial statements. This requirement is contained in Chapter 3 of the Federal Law "On Accounting and Reporting" dated November 21, 1996, No. 129-FZ. Financial statements is the final stage of the accounting process and, according to the aforementioned law, is a system of indicators reflecting the property and financial position of the organization at the reporting date, as well as the financial results of its activities for the reporting period.
Financial statements are one system data on the property and financial position of the organization and on the results of its financial and economic activities, compiled on the basis of accounting data in accordance with established forms.
When preparing financial statements, basic concepts are used, such as:
reporting period - the period for which the organization must prepare financial statements;
reporting date - the date, as of which the organization must prepare financial statements.
Financial statements are divided into the following groups:
by the frequency of compilation: interim reporting and annual reporting.
Interim reporting includes monthly, quarterly, semi-annual and nine-month reporting. Interim reporting is called periodic accounting.
For the preparation of financial statements, the reporting date is the last calendar day of the reporting period.
When preparing financial statements for the reporting year, the reporting year is the calendar year from January 1 to December 31 inclusive.
The first reporting year for newly created organizations is the period from the date of their state registration to December 31 of the corresponding year, and for organizations created after October 1 - to December 31 of the following year.
A document defining the composition, content and methodological foundations of the formation of financial statements of organizations (except credit institutions, insurance organizations and budgetary organizations), is the Regulation on accounting "Financial statements of the organization" (PBU 4/99), approved by order of the Ministry of Finance of Russia dated 06.07.99, No. 43n.
The composition of the interim and annual financial statements is different. Interim financial statements include:
Profit and loss statement (form No. 2).
The organization can present in the composition of the interim financial statements, in addition to the above, and other reporting indicators: Cash flow statement (form No. 4), etc., as well as an explanatory note.
Annual financial statements include:
Balance sheet (form No. 1);
Profit and loss statement (form No. 2);
Statement of changes in equity (form No. 3);
Cash flow statement (form No. 4);
Appendix to the balance sheet (form No. 5);
An auditor's report confirming the reliability of the organization's financial statements if it is subject to mandatory audit in accordance with federal laws.
Accounting balance
| Codes | |
| 384/385 |
| 01.04.2001 |
For 20____ years.
Form No. I according to OKUD Date (year, month, day) according to OKPO
Organization________________________
An identification number taxpayer TIN
Kind of activity
According to OKDP
Organizational and legal form / form of ownership _
OKOPF / OKFS
Unit of measurement: thousand rubles. / mln rub. (cross out unnecessary) by OKEI
Address______________________
Date of approval
Date of dispatch (acceptance)
Property, liabilities and business transactions for reflection in accounting and reporting are subject to mandatory evaluation. Evaluation includes the cost determination of the composition of funds, the calculation of the cost of a unit of work, the generalization of cost data over a specified period of time.
The assessment is carried out in monetary terms by summing the actual costs incurred.
In accounting, property valuation is carried out in accordance with the rules defined in the relevant accounting regulations: “Accounting for fixed assets” (PBU 6/01), “Accounting for intangible assets”, (PBU 14/00), “Accounting for inventories” ( PBU 5/01).
Valuation of property purchased for a fee, carried out by summing up all the actual costs associated with its acquisition (the cost of the property itself under an agreement with the supplier, the cost of delivery, installation, and other similar costs); appraisal of property contributed to the account of a contribution to the authorized capital of the organization carried out on the basis of an appraisal report agreed by the founders (owners) of the organization; appraisal of property made by the organization itself carried out by summing up all the actual costs associated with the manufacture (construction) of this property.
The cost of manufacturing (construction) is recognized as actually incurred costs: materials, fuel, energy, labor resources, depreciation of fixed assets involved in the manufacture of property, the cost of participation of third parties and other similar expenses.
Valuation of property received by the organization free of charge, carried out at the current market value, as of the date of acceptance of the property for accounting as non-current assets... Current market value must be documented.
Costing- determination of costs in value (monetary) form for the production of a unit or groups of units of products or for certain types of production.
Calculation- calculating the cost of a unit of production or work performed.
Costing serves as the basis for calculating and determining the cost of a unit of work, as well as for determining the average production costs.
Using the cost estimate, you can calculate the planned, forecast, standard or actual cost of work.
Planned cost estimates are compiled for the planned period on the basis of progressive rates of labor costs and means of production. A type of standard cost estimate is an estimated cost estimate. It is drawn up for a one-time product or work to determine the price when settling with the customer. That is, the standard cost estimate can serve as the basis for determining the contract prices.
Standard calculation- they are based on current operating standards (current cost rates correspond to the production capabilities of the enterprise at this stage of work). Standard cost estimates are applied under the standard cost accounting method.
Accounts
Continuous current monitoring and control over business operations and changes in the composition of property and the sources of its formation are carried out using a system of accounting accounts.
Account system Is a method of economic grouping and current control over economic assets and the sources of their formation.
Accounts are opened for each economically homogeneous type of property, sources of its formation and business transactions in accordance with the classification of accounting objects (Cash accounts, Settlement accounts, Fixed assets, Authorized capital, etc.). The account has the form of a two-sided table with columns "Debit" and "Credit".
Score
Debit Credit
In accordance with the division of the balance sheet into an asset and a liability, active and passive accounting accounts are distinguished.
Active are called accounts intended for accounting for the property of the organization (accounts "Cashier", "Settlement accounts", "Fixed assets", etc.).
Passive- these are accounts for accounting for the organization's obligations (sources of formation of the organization's property) (accounts "Authorized capital", "Additional capital", etc.).
Recording on accounts begins with an indication of the initial balance (initial balance) of the property or the sources of its formation. At the same time, in active accounts, the initial balance is reflected in the debit of the account, and in passive ones - in the credit.
Then the accounts reflect all transactions that cause changes in the opening balances. Amounts that increase the opening balance are recorded on the side of the balance, and amounts that decrease the opening balance are recorded on the opposite side. Consequently, in active accounts, the increase will be reflected in the debit of the account, and the decrease in the credit; in passive ones, on the contrary, an increase - on account credit, a decrease - on debit. If you add up the sums of all transactions recorded on the sides of the account, then you get the turnovers of the account. The total amount recorded on the debit of the account is called the debit turnover, and on the credit of the account - the credit turnover. When calculating the revolutions, the initial balance is not taken into account.
The final balance (final balance) of the account is determined by adding the turnover of the same side of the account to the initial balance and subtracting the turnover of the opposite side from the resulting total. The final balance is recorded on the side where the initial balance is. Therefore, to establish the final balance in active accounts, the debit turnover is added to the opening balance and the credit turnover is subtracted. The new balance is recorded in the debit of the account; it is possible that it will not be.
In passive accounts, to determine the final balance, the credit turnover is added to the opening balance and the debit turnover is subtracted. The new balance is reflected in the credit of the account; it is possible that it will not be. If there was no initial balance, then the balance at the end of the reporting period is found by subtracting the smaller one from the larger turnover. They write it down on the side of the account on which the amount of the larger turnover was reflected. The structure of active and passive accounts is shown below.
Similar information.
Introduction
1.Theoretical foundations of regulatory cost accounting and costing ........................................ .................................................. .............four
1.1. Costing concept. Normative method of cost accounting ....................... 4
1.2. Calculation types ................................................ .................................. ...nine
1.3. The general scheme of accounting for costs and calculating the cost of products (works, services) ..................................... .................................................. .................10
2. Costing .............................................. ..............................13
2.1 Types of costing systems ... .....13
2.2 Objectives of the Costing System ... ...sixteen
2.3. Unified costing systems ........................................... 19 Conclusion ................................................. .................................................. ......... 23
Bibliography................................................ ............................................... 24
Introduction
In the conditions of commodity-money relations and the economic isolation of the enterprise, differences inevitably remain between the social costs of production and the costs of the enterprise. Social costs of production- This is the totality of living and materialized labor, which is expressed in the value of production. Enterprise costs consist of the entire amount of the enterprise's expenses for the production of products and their sale. These costs, expressed in monetary terms, are called the cost price and are part of the cost of the product. It includes the cost of raw materials, materials, fuel, electricity and other items of labor, depreciation charges, wage production personnel and other cash costs. Reducing production costs means the economy of materialized and living labor and is the most important factor in increasing the efficiency of production, the growth of savings.
Obtaining the greatest effect with the lowest costs, saving labor, material and financial resources depend on how the company decides to reduce the cost of production.
The identification of reserves for reducing the cost should be based on a comprehensive technical and economic analysis of the enterprise's work: the study of the technical and organizational level of production, the use of production capacities and fixed assets, raw materials and materials, labor, economic ties.
The main target course work consists in the study, on the example of a particular company, the normative method of accounting for costs and costing.
This goal has led to the need to address a number of interrelated assignments:
to study the essence of the concept of production cost;
analyze the structure of production and the results of calculating products for making managerial decisions;
draw up a standard calculation for each product and determine the financial result from the sale of each type of product
to assess the impact of the selling price, cost of goods sold and sales volume on the profit of the organization.
As object term paper is the garment factory "Omega".
Subject term paper are economic relations that arise in the process of forming the cost of production of the enterprise.
Research methods are traditional methods of analysis and deterministic factor analysis (the method of chain substitutions is specifically considered).
Course work consists of an introduction, a theoretical part, a practical part on the example of a specific enterprise and a conclusion. In the introduction, the goal, objectives, object, subject and research methods are formulated. In the practical part, the problem posed is analyzed. In the conclusion, the results are summed up and the ways of improvement are suggested.
1. Theoretical foundations of regulatory cost accounting and costing.
1.1. The concept of calculation. Regulatory method of cost accounting
In Russian, the word "calculation" (lat. Calculatio - calculation) appeared in the second half of the XIX century and means the calculation of cost.
In modern economic literature, calculation is defined as a system of economic calculations of the unit cost of certain types of products (works, services). In the process of calculation, production costs are compared with the number of products produced and the cost of a unit of production is determined.
By types of products (works, services), costs are grouped to calculate their cost. In the process of calculating the cost of a unit of production, all costs associated with the execution of one order or the production of a unit of production of any kind are taken into account. Costing objects are individual products, product groups, semi-finished products, work and services, the cost of which is determined. Determining the cost serves as the basis for setting prices, is the basis for calculating sales taxes, as well as for the current assessment of the results of the enterprise.
The task of calculating is to determine the costs that fall on a unit of products (services) intended for sale, as well as on a unit of products (services) for domestic consumption.
Specific functions in the costing process:
determination of production or factory cost to estimate stocks of finished goods or semi-finished goods;
determination of the value of the cost to establish and control prices;
providing data on the cost of production to assess the performance of the enterprise and to support the decision-making process by management.
The end result of the costing is the compilation of the cost estimates. All types of costing reflect the costs of production and sale of a unit of a specific type of product in the context of costing items.
Calculation allows you to study the cost of specific products obtained in the production process.
Calculation of the cost of products (works, services) can be conditionally divided into three:
The planned cost is developed on the basis of progressive norms and economic standards for the reporting period. and represents the decision-making by the enterprise on the maximum amount of costs for the production of relevant types of products, performance of work or provision of services.
The actual (reported) cost is determined on the basis of accounting data at the end of the reporting period and provides reliable information on the actual costs of production of products, works, services. It serves as the basis for economic analysis, forecasting, planning and decision-making for the short and long term for the manufacture, improvement or replacement of this type of product.
Standard cost is one of the types of preliminary cost and determines the amount of costs for a product by items and current, current norms, standards and estimates
Calculation of the cost of production is an objectively necessary process in production management since the information contained in them allows not only to solve traditional problems, but also to predict the economic consequences of such situations as:
expediency of further production;
setting the optimal price for products;
optimization of the range of products;
feasibility of updating the existing technology and machine tool park;
assessment of the quality of the work of management personnel.
Thus, production accounting and costing are the main elements of the management system not only for the cost of production, but also for production as a whole.
Calculation in any enterprise, regardless of its type of activity, size and form of ownership, is organized in accordance with certain principles. principles of organizing the accounting of production costs and calculating the cost of production.
The normative method of accounting for production costs or calculating the cost of production is used, as a rule, in manufacturing industries with mass and batch production of various and complex products.
Its essence is as follows:
certain types of production costs are taken into account at the current rates provided for by standard calculations;
separately keep an operational record of deviations of actual costs from current norms, indicating the place of occurrence of deviations, the reasons and culprits of their formation;
take into account the changes made to the current cost rates as a result of the implementation of organizational and technical measures, and determine the impact of these changes on the cost of production.
The actual cost of production is determined by the algebraic addition of the sum of costs according to current norms, the magnitude of deviations from the norms and the magnitude of changes in norms:
Z f = Z n + O + I,
Where: Z f- actual costs;
Z n- regulatory costs;
ABOUT- the amount of deviations from the norms;
AND- the magnitude of changes in the norms.
In this case, the actual cost of the product can be established in two ways. If the accounting object production costs are separate types of products, then deviations from the norms, as well as their changes, can be attributed to these types of products in a direct way. Actual cost these types of products are determined by the method of direct calculation according to the above formula.
If the subject of the production expense account is groups of similar types of products, then the actual cost of each type of product is established by the distribution of deviations from the norms and changes in the norms in proportion to the standard costs for the production of certain types of products.
Application normative method accounting for production costs and calculating the cost of production requires the development of standard calculations based on the norms of basic costs in force at the beginning of the month, and quarterly estimates of costs for production maintenance and management. At enterprises that are distinguished by the relative stability of technological processes, the cost rates rarely change, therefore the planned cost does not differ much from the normative one. In these enterprises, instead of standard calculations, you can use planned.
Deviations of actual costs from the established norms for individual costs are determined by the documenting method or the inventory method.
The current accounting of costs according to the norms and deviations from them is, as a rule, only for direct costs (raw materials and materials, wages). Deviations in indirect costs are allocated between the types of products after the expiration of the month. Analytical accounting of production costs is carried out in cards or a special kind of turnover sheets, compiled for individual types or groups of products.
1.2. Types of calculations
Distinguish between planned (estimate), standard and actual (reporting) costing.
Planned Costing determines the average cost of production or work performed. For the planning period (year, quarter), they are compiled on the basis of progressive rates of consumption of raw materials, materials, fuel, energy, labor costs, use of equipment and rates of costs for organizing production services. These cost rates are average for the planning period.
A kind of planned are the counting calculations, which are made for a one-time product or work to determine prices, settlements with customers and other purposes.
Standard calculation is compiled on the basis of the current consumption rates of raw materials, materials and other costs (current cost rates) in force at the beginning of the month. The current cost rates correspond to the production capabilities of the enterprise at this stage of its work. The current cost rates at the beginning of the year, as a rule, are higher than the average cost rates included in the planned cost estimate, and at the end of the year, on the contrary, lower. Hence, the standard production cost at the beginning of the year is, as a rule, higher than the planned one, and at the end of the year - lower.
Actual (reported) costing compiled on the basis of accounting data on the actual costs of manufacturing products and reflects the actual cost of products manufactured or work performed. It simultaneously characterizes the level of deviation of the cost, established by the standard and planned costing.
Production costs (cost price)- these are the current costs of the company, expressed in monetary terms, for the production and sale of products, which are the calculated base of the price
Costing unit Is a unit of a specific product (service) by costing items (by costing)
The basis for calculating prices is costing (distribution costs).
It is compiled on the unit of measurement of the quantity of products adopted, taking into account the production specifics (1 meter, 1 piece, 100 pieces, if produced at the same time). The costing unit can also be the unit of the leading consumer parameter of the item.
Lists of costing items reflect the specifics of production.
For modern domestic practice, the following list of calculation items can be considered the most characteristic:
- raw materials and supplies;
- fuel and energy for technological purposes;
- wages of production workers;
- accruals for wages of production workers;
- general production costs;
- general running costs;
- other production costs;
- business expenses.
Items 1-7 are called production costs, as they are directly related to the maintenance of the production process. The amount of production costs is production cost... Article 8 (business expenses) costs associated with the sale of products: costs of packaging, advertising, storage, partially transport costs. The sum of production and sales costs is full cost of production. Distinguish between direct and indirect costs. Direct costs relate directly
on the cost of a specific product. According to the above list, direct costs are represented by items 1-3, which is typical for most industries. Indirect costs usually associated with the production of all products or several of its types and are related to the cost of specific products indirectly - using ratios or percentages. Depending on the specifics of production, both direct and indirect costs can vary greatly. For example, in mono-production, direct costs are practically all costs, since the result of production is the release of one product (shipbuilding, aircraft construction, etc.). On the contrary, in instrumental processes (chemical industry), where a gamut of other substances is simultaneously obtained from one substance, almost all costs are indirect.
There are also conditionally fixed and conditionally variable costs. Conditionally constant costs are called, the volume of which does not change or changes slightly with a change in the volume of production. For the overwhelming majority of industries, general production and general expenses can be considered as such. Conditional variables consider expenses, the volume of which is directly proportional to the change in the volume of production. Usually these are material, fuel and energy costs for technological purposes, labor costs with accruals. The specific list of expenses, as we have already said, depends on the specifics of production.
The manufacturer's profit in price is the amount of profit, net of indirect taxes, received by the manufacturer from the sale of a unit of goods.
If the prices for the goods are free, then the amount of this profit depends directly on the pricing strategy of the manufacturer-seller (Chapter 4).
If prices are regulated, then the amount of profit is determined by the rate of return established by the authorities and with the help of other levers of direct price regulation (Chapter 2).
In modern Russian conditions, the objects of direct price regulation at the federal level are natural gas prices for monopoly associations, electricity tariffs regulated by the Federal energy commission Of the Russian Federation, tariffs for modes of transport with the highest freight turnover (primarily tariffs for freight railway transport), the price of vital drugs and services, the most significant from the national economic and social positions.
The object of direct price regulation on the part of the constituent entities of the Russian Federation and local authorities is a much wider range of goods and services. This list is critically dependent on two factors: the degree of social tension and the possibilities of regional and local budgets... The higher the social tension and the greater the volume of budgetary funds, the greater the scale of direct price regulation, other things being equal.
In Russian practice, when government regulation prices and in the overwhelming majority of cases with a system of free prices as the basis for using the percentage of profitability when calculating profit, the total cost of a unit of goods is taken into account.
Example. The structure of the cost price by calculation items per 1000 items is as follows:
- Raw materials and basic materials - 3000 rubles.
- Fuel and electricity for technological purposes - 1,500 rubles.
- Remuneration for the main production workers - 2,000 rubles.
- Accruals for labor remuneration - 40% to the remuneration of labor of basic production workers
- General production costs - 10% of the remuneration of basic production workers.
- General operating expenses - 20% of the remuneration of basic production workers.
- Transportation and packaging costs - 5% to production cost.
It is necessary to determine the level of the manufacturer's price for one product and the amount of profit from the sale of one product, if the profitability acceptable to the manufacturer is 15%.
Payment
1. We calculate in absolute terms the indirect costs, given as a percentage of the remuneration of the main production workers, per 1000 products:
- accruals for wages = 2000 rubles. * 40%: 100% = 800 rubles;
- general production costs = 2000 rubles. * 10%: 100% = 200 rubles;
- general operating expenses = 2000 rubles. * 20%: 100% = 400 rubles.
2. Determine the production cost as the sum of the expenses of items 1-6.
- Production cost of 1000 items = 3000 + 1500 + 2000 + 800 + 200 + 400 = 7900 (rub.).
3. Costs for transportation and packaging = 7900 rubles. 5%: 100% = 395 rubles.
4. Full cost price of 1000 items = 7900 rubles. + 395 RUB = 8295 rubles; full cost of one product = 8.3 rubles.
5. Manufacturer's price per item = 8.3 rubles. + RUB 8.3 15%: 100% = 9.5 rubles.
6. Including profit from the sale of one product = 8.3 rubles. 15%: 100% = 1.2 rubles.
Manufacturer's price- price, including the cost price and profit of the manufacturer.
The actual sale of goods (services) for manufacturer's prices(producer price, factory price) is possible mainly when there are no indirect taxes in the price structure. In modern economic practice, the list of such goods (services) is limited. As a rule, the price structure contains indirect taxes... In absolute prices
most goods (services) included value added tax(VAT).
The price structure for a number of goods contains excise tax... This indirect tax is included in the price of goods for which inelastic demand is characteristic, that is, an increase in the price level as a result of the inclusion of excise tax does not lead to a decrease in the volume of purchases of this product. Thus, the fiscal tax function is implemented - ensuring budget revenues. At the same time, excisable goods should not be essential goods: the introduction of an excise tax in this case would contradict the requirements of social policy. In this regard, both in the domestic and in international practice excisable are primarily alcoholic beverages and tobacco products. Goods such as sugar and matches, which are characterized by the highest degree of inelasticity of demand, are not excisable, since they are included in the list of essential goods.
Along with the main federal taxes(value added tax and excise tax) prices may include other indirect taxes... For example, before 1997. in Russia, a special tax was included in the price structure. In 1999. sales tax was introduced practically in all regions of the Russian Federation. Later, these indirect taxes were removed.
Let us dwell on the methodology for calculating the value added tax in the price as the most common tax.
The basis for calculating value added tax is the price without VAT. VAT rates are set as a percentage of this base.
Example. Manufacturer price level -
RUB 9.5 for one product. The value added tax rate is 20%. Then the level of the selling price, i.e. the price exceeding the manufacturer's price by the amount of VAT, will be:
- Tsotp = Tsizg + VAT = 9.5 rubles. + RUB 9.5 20%: 100% = 11.4 rubles.
Price elements are also intermediary wholesale markup and trade allowance if the item is sold through.
Selling price- the price at which the manufacturer sells products outside the enterprise.
The selling price exceeds the manufacturer's price by the amount of indirect taxes.
Rules for accounting and regulation of intermediary services
Intermediary (trade) mark-up (discount)- the form of the price remuneration of the wholesale (trade) intermediary.
Treatment costs- the intermediary's own costs, excluding the costs of the purchased goods.
Both wholesale intermediary and trade markups are of an economic nature, as noted in Chapter 2, the prices of services of the intermediary and trade organization, respectively.
Like any price, an intermediary price award contains three elements:
- intermediary costs or distribution costs;
- profit;
- indirect taxes.
Fig. 9. The general structure of prices in modern Russian conditions. Ип - production costs (prime cost); P - profit; Нк - indirect taxes included in the price structure; Nposr - a wholesale broker's surcharge.
As competition develops, the chain of intermediaries shrinks. Currently, in domestic practice, a wide range of consumer goods is sold only with the help of a reseller and directly from the manufacturing plant.
In business practice intermediary price fee can be calculated in the form allowances and discounts.
In absolute terms, the intermediary discount and surcharge coincide, since they are calculated as the difference between the price at which the intermediary purchases the goods - purchase price, and the price at which it sells - selling price ... The difference between the concepts of "discount" and "markup" appears if they are given in percentage terms: 100% base for calculating the markup is the price at which the intermediary purchases the goods, and 100% base for calculating the discount is the price at which the reseller sells this product.
Example.
- The intermediary purchases goods at a price of 11.4 rubles. and sells it at a price of 13 rubles.
- In absolute terms, discount = premium = 13 rubles. - 11.4 rubles. = RUB 1.6
- The percentage of the allowance is 1.6 rubles. 100%: $ 11.4 = 14%, and the discount percentage is 1.6 rubles. · 100%: 13 rubles. = 12.3%.
In conditions of free prices, intermediary mark-ups are used when the seller does not experience severe price pressure, i.e., takes the position of a monopolist (leader) in the market. In such a situation, the seller has the ability to directly add the commission for the intermediary services.
However, more often intermediary markups are used as a lever of price regulation by the authorities, when market conditions allow selling goods at a price higher than that allowed by the interests of national economic and social policy. For example, in Russia, for a long time, supply and marketing surcharges were used for the most important types of fuel. These allowances were regulated by the federal government. At present, there are trade markups for products of increased social importance in almost all regions of Russia. These allowances are regulated by local governments. The scale of their use increased significantly after the 1998 crisis.
In the conditions of free prices, intermediary discounts are used when the seller is forced to calculate his indicators in strict dependence on the prices prevailing in the market. In this case, the calculation of the intermediary's remuneration is based on the principle of "throwing off" this remuneration from the level of the market price.
Reseller discounts are usually provided by manufacturers to resellers and their permanent representatives.
Along with intermediary discounts and price level premiums, a wide
such a form of remuneration for an intermediary has become widespread, such as establishing for him percentage of the value of goods sold.
The profit of the intermediary is determined using the percentage of profitability to distribution costs. Treatment costs- the intermediary's own costs (for example, rent for premises, labor costs of employees, packaging and storage of goods).
The costs associated with the purchase of goods are not included in the distribution costs.
Example. Taking into account the conditions of the previous example, we will determine the maximum admissible distribution costs for an intermediary if the minimum profitability acceptable for him is 15%, and the VAT rate for intermediary services is 20%.
We can represent the absolute value of the intermediary remuneration by the equation, taking the maximum admissible distribution costs for x:
- x + x * 0.15 + (x + 0.15x) * 0.2 = 1.6;
- x = 1.16 (rub.).
If the sale of goods is accompanied by the services of not one, but several intermediaries, then the percentage of the premium of each subsequent intermediary is calculated to the price of its purchase.
Example. The intermediary sells the goods to the trade organization. Taking into account the above conditions, this sale will be carried out at a price of 13 rubles. (11.4 + 1.6).
Then the retail price at the maximum permissible level of the trade markup of 20% will be 15.6 rubles. (13 + 0.2 * 13).
Intermediary discounts and surcharges must be distinguished from price discounts and allowances.
The former, as indicated above, constitute the remuneration for intermediary services, therefore their presence is always associated not with one, but with several price stages (their number is directly proportional to the number of intermediaries).
Price discounts and markups are sales promotion tools (chapter 4). They are used in relation to one price level and are associated with one price stage.
The general structure of the price in modern Russian conditions, taking into account all the above elements, is shown in Fig. nine.
Costing - a method of calculating monetary costs per unit of manufactured products, work performed, services rendered. Costing is used to determine the cost price, i.e. the sum of all costs for the production of products (works, services) in value terms.
When costing, you should distinguish between accounting objects and costing objects.
Accounting object- specific type of production.
Costing object- product of production, technological phase, stage, i.e. products of varying degrees of readiness, as well as certain types of work or services.
Costing unit- measuring object of the calculation. In some organizations, it may coincide with the unit of measurement (kilograms, pieces, etc.).
Example 1.7. For the production of 100 units. finished products consumed materials - 50,000 rubles; accrued wages to employees - 8000 rubles; depreciation of fixed assets was charged - 2000 rubles. In total, the actual costs of manufacturing finished products amounted to 60,000 rubles. In this case, 60,000 rubles. - this is calculation of production costs.
The costs associated with the sale of products (transportation costs, maintenance of retail outlets, etc.) amounted to 10,000 rubles. Costing full cost is made up of production costs and sales costs. In this example, it is 70,000 rubles.
1.6. Evaluation, calculation, inventory Inventory
In order to ensure the reliability of accounting and reporting data, the organization conducts an inventory of assets and liabilities.
Inventory - a method of identifying the actual presence of the relevant objects and its comparison with the data of accounting registers.
Inventory is required:
- before drawing up annual financial statements;
- when changing the financially responsible person;
- upon reorganization and liquidation of the organization;
- when transferring property for rent, redemption, sale;
- in case of natural disasters, fire and other emergencies.
Depending on the completeness of the coverage of property verification, a distinction is made between full and partial inventories. Complete inventory covers all types of property of the organization and sources of its formation, without exception; held once a year before drawing up annual reporting. Partial inventory covers part of the property or settlements.
Depending on the basis of the inventory, there are planned and unscheduled inventories. Planned inventory carried out in accordance with the Federal Law "On Accounting" Art. 11 "Inventory of assets and liabilities"; unscheduled inventory organized as needed, most often suddenly.
The order and timing of the inventory are determined by the head of the organization, the schedule of its inventory is approved. By order of the head of the organization, an inventory commission is created. An inventory is mandatory in the presence of financially responsible persons. The results of the inventory are reflected in inventory records, which, at the end of the inventory, go to the accounting department of the organization to identify the final results. Collation statements are compiled for the received inventories, in which only the values for which discrepancies have been identified are recorded. According to the revealed discrepancies, the financially responsible persons give a written explanation. Within 10 days after the end of the inventory, the manager must decide how to deal with the identified discrepancies.
The discrepancies identified during the inventory are reflected in the accounting in the following order:
- surplus property comes and in the appropriate amount is credited to financial results organizations. For example: D 10 "Materials" K 91-1 "Other income" - unaccounted materials were capitalized;
- the shortage is attributed to the guilty person. For example: D 94 "Shortages and losses from damage to valuables" К 10 "Materials" - a shortage of materials was revealed; Д 73-2 "Calculations for compensation for material damage" К 94 "Shortages and losses from damage to valuables" - the shortage is attributed to the guilty person. If the guilty person is not identified or the court refused to recover from the guilty person, then the shortage is written off to the financial results: D 91-2 "Other expenses" K 94 "Shortages and losses from damage to valuables."
