Cost calculation method "Standard-Kosting. Direct-Kosting method as a management system of enterprise expenses

Direct-kosting is called one of the cost accounting methods. When he appeared in theory and began to be implemented into practice (1936), it implied the division of costs for variables and constant, maintaining their separate accounting. In the article, we will tell about the method of Direct-Kosting, consider what the features of the Direct Costing in modern economyWhat is its advantages and disadvantages compared to other calculation methods.

Essence of the Direct Costing and its use

When he originated in the times of the Great Depression in the United States, Direct-Kosting (DC) of its development and recognition received with the onset of the 50th last century. It was during this period that many companies have increased production facilities, the scale of manufacturing goods and worked on finding ways to minimize costs. The lower cost (C / s) increased their competitiveness and strengthened the position in the market by external and internal market.

Questions about how to accurately determine the cost of individual products, calculate the break-even point, how to find reserves of price reduction - all this was the basis of DC development. Propoosnov DC and its distinctive feature is that with / from manufactured products is planned, and then reflected in accounts only in terms of variable costs - fully dependent on oscillations of the output.

Calculation by the DC method is applicable to resolve internal situations in the enterprise when it is necessary to take an operational production solution:

choose the production that the most efficient and will bring big profits;
compare the level of profitability of several products;
justify the decision that the release of a separate type of product should be stopped, run a new line and change the range;

Important! The DC method makes it possible to compare costs that are controlled. The permanent costs are not included in the calculation. They are written off from the amount of profit obtained in the time of time, in which the costs are actually produced.

Scheme of the relationship of indicators for DC

Margin income (MD).
Profit (P).

MD is the difference between sales income and spending variables. It contains the amount of constant costs and profit. In the case of applying DC, the report on the finisults is based on a scheme consisting of several steps:

Revenue income (D)

Cost variables (zero).

Md \u003d d - zero

Constant costs (zpost)

N \u003d md - zpost

Accounting varieties for DC

Patriotic practice allocates two variations of management accounting based on DCs:

Simple - organized separate accounting on the accounts of financial and managerial. The costs of the C / s are sent direct variables.
Developed - Integration of accounting using 20-29 accounts - habitual costs. The C / C includes the part of the indirect general costs, which can be designated as variables (conditionally variables).

Important! The main problem of DC is quite often difficult to separate the variable costs from constant, since in practice they are not easy to subjected to classifications and unambiguously include in a specific group.

Elements of expenses accounting for direct-kosting

Using Direct-Kosting in practice, it is necessary to calculate the true C / W. It should include cost elements depending on:

types of expenses;
their places of formation;
spending carriers (individual units);
specifically taken period.

These components should be taken into account in constant and in variable costs.

Typical accounting wiring for Direct Costing

The DC system provides for reflection of housekeepings by such entries:

Debit	Credit	Description
90.2	25	the cost-effectiveness costs are transferred to the products implemented
90.2	26	Common costs are included in C / C shipped products
40	23	Definition of C / C in auxiliary production
40	20	C / s main production
90.2	20	C / s performed work and these services

Advanced accounting - in the example.

Example 1.The company keeps accounting with / s MF products. 40. It closes it monthly. If there are deviations with / with normative from actual, they are transferred to the financial result.

Sum general expenses per month - 60 thousand rubles.
Spending electricity - 120 thousand rubles.

Product data:

Product	Number, pcs.	With / s regulatory	Price
BUT	2000	100,00	300,00
B.	2000	150,00	400,00

The costs are actual on the materials used:

A - 70 thousand;
B - 50 thousand

Accounting scheme according to DK such:

Dt 43 kt 40 100 thousand (1000 · 100) is reciprocated by ed. And by C / with regulatory;

Dt 43 ct 40 150 thousand (1000 × 150) ed. B by s / s norm. credited;

D 62 CT 90 300 thousand (1000 · 300) Reflection of revenue from sales ed. BUT;

Dt 90 ct 43 100 thousand regulatory C / C sold ed. And written off;

D 62 CT 90 400 thousand (1000 · 400) Revenue from the implementation of the ed. B;

Dt 90 ct 43 150 thousand C / s ed. B written off;

After the month came to an end:

Dt 26 of CT 70 (02, 69) 60 thousand. The costs of general fees are reflected;

Dt 90 ct 26 60 thousand. Communion. monthly expenses are written off;

DT 25 CT 76 120 thousand - actual total electricity costs;

DT 20 CT 25 51 432 (120 thousand · 0.4286) - Electrician. assigned to A;

DT 20 CT 25 68 568 (120 thousand · 0.4286) - Electrician. - on b;

Dt 20 ct 10 70 thousand materials are written off at A;

Dt 20 ct 10 50 thousand. Dispatch materials on b;

Dt 40 kt 20 121 432 (51,432 + 70 thousand) costs at a;

Dt 40 Kt 20 118 568 (68,568 + 50 thousand) costs for b;

Dt 90 kt 40 21 432 (121,432-100 thousand) - write-off of overpowering by A;

Dt 90 kt 40 31 432 (150 thousand-118,568) - Savings of B fled down.

Separate subaccount is given for each product. In this example, products are fully sold. Remains, if available, should be reflected in accounting on the abbreviated regulatory C / s.

Features Direct Costing - Benefits and Disadvantages

Advantages (+) and cons of DC are given in the table:

Direct-Kosting
+	–
The tax base you can send the main part of the cost. This is done due to the fact that the costs of generality expenses are added at the same time.	The ambiguity of permanent costs. Not always just to put out them
Accounting is somewhat simplified because there is no need to distribute sch. 26 on the sch. twenty	No clear and unequivocal clarity, what is the product cost produced, its full with / s
The level of "C / W Management Firm" is always visible. This means that it is quite realistic to make adjustments promptly	To determine the complete C / s GP or unfinished production, do not do without additional distribution of conditionally permanent costs
C / s GP does not contain "outsiders" costs not related to C / with production	Incompatibility of accounting results and accounting
Pricing policies are much more efficient. The price allows you to get maximum profit.	There is a distortion of the amount of annual profit due to the fact that the remnants of incompleteness are assessed with only variable costs.
On the basis of the calculation of the C / C unit, you can determine the break-even point	Overhead costs come out of the costs of cost control

Standard-Kosting and Direct Costing Methods - Which Select

Standard-Kosting Method For many years in accounting successfully used. It is determined as a method of full C / C, since variable costs are included in the cost of a unit of goods.

When using standard-kosting:

the main part of the company's costs is included in the tax base as products are sold;
if the company has significant restraints of incomplete, it the tax base It will noticeably increase, since the costs are "searched onto storage shelves."

When using DK:

the amount of income tax is significantly reduced, due to the fact that variable costs immediately refer to the financial result without expecting sales;
if there is large remnants in the warehouse, the GP can also grow a tax base.

Example 2. Initial data:

The annual production of products is 200 units.
It will be achieved quarterly in the same parties (50 units).
Price (Market) per pc. - 2 500 rubles.

permanent - 100 thousand rubles.
variables - 100 thousand rubles.

Let's calculate the financial result and tax (for profit).

1) for standard-kosting, thousand rubles.

Quarter	C / C Prod.	Sales				Fin. result	Tax
Quarter	C / C Prod.	number	Price	C / C	Revenue	Fin. result	Tax
І	1,00	50	2,50	50,00	125,00	75,00	15,00
ІІ		50		50,00	125,00	75,00	15,00
ІІІ		50		50,00	125,00	75,00	15,00
ІV.		50		50,00	125,00	75,00	15,00

2) for the method of Direct Costing, thousand rubles.

Quarter	C / C Prod.	Sales				Fin. result	Tax
Quarter	C / C Prod.	Count	Price	C / C	Revenue	Fin. result	Tax
І	0,500	50	2,50	125,00	125,00	0	–
ІІ		50		25,00	125,00	100,00	20,00
ІІІ		50		25,00	125,00	100,00	20,00
ІV.		50		25,00	125,00	100,00	20,00

Calculations show that with DC there is an opportunity to shoot the payment. But the tax increases in subsequent blocks, and in general for the year its amount is no different. Most often, the company uses a mixed method - costs variables are distributed, and non-production variables immediately go to the financial result.

Standard-Kosting allocated such undeniable advantages:

With sufficiently high accuracy allows you to determine the full C / from individual products before their production has begun. This is important for the pricing process in the company.
Allows the varieties of specific costs that influence finisults. For example, after completion of the reporting period, you can compare actual prices On spare parts and materials with planned, establish that it is because of their growth that the costs of repair work increased.

The involvement in planning and accounting DK makes it possible to determine the link between the profitability of the company, its expenses that are under control, and the volume of products. For standard-kosting, such possibilities are limited.

Features Direct Costing for firms with USN

Sch. 26 The companies on USN closes with some features. The cost of the costs is transferred to the CT of this account in Dt Sch. 90. See also Article: → ". The size of general expenses is defined as the difference between the counting of the debit account and the loan.

Costs in the organization should be distributed by type of activity. Distribution database takes revenue by type of business. With its absence, the invoice may remain open. It should be closed manually. The sequence and regulation of such work determines the accountant, given the features that are inherent in each specific enterprise.

Method Direct Kosting. What it is? Example

For financial and managerial accounting, one of the key parameters is the cost of production.

But it can not always be easily determined, especially in enterprises where production costs are constantly changing.

Cost can partially "hide" in variable costs, thereby distorting the overall financial picture.
If only direct spending could be taken into account, as if it facilitated internal accounting!

With the system of Direct-Kosting, it is possible, you just need to know the principles and nuances of its use in Russian realities.

What is the Direct Costing system?

The English expression "Direct Costs" means "direct costs" translated. This directly displays the meaning of the use of this system for calculating the "clean" cost of products.

The use of the Direct Costing method is based on the conscious separation of permanent costs from cost variables, as well as direct costs of indirect. Term " direct-Kosting»Can be applied:

in a narrow sense - as a specific method for calculating the cost of goods produced;
in a broad sense, as a way to organize management accounting.

Modern russian legislation Does not give "good" to apply this system at the level of formal accounting on a par with accounting and financial, only introducing its separate details into account of accounting (and even then, only by the end of the 20th century). However, its effectiveness and compliance with world market standards led to its application in management accounting, which is carried out for internal users of the organization.

From the history

The system is obliged to its emergence of the Great Depression in the United States. Until 1928, when the cost of any products was taken to calculate the full spending on it, there was a large number of unrealized goods.

In order to appreciate them, it was necessary to redistribute the costs of their cost at various accounting periods, for which it was conditionally separated by direct (variable) spending and indirect (permanent), the latter were recognized as "useless".

In 1936, D. Barris introduced the term "Direct-Kosting", and in 1953 this method was recognized as the National Association of Accountants and published in detail in their report.

Some experts do not consider the name "Direct-Kosting" accurate, since the reserves of funds in cost include not only the cost of materials, but also the costs of production that are not constant. Instead of "direct" they offer to use the prefix " vERIBER"(That is, the" variable ", given, thus, not direct, but variable costs).

If we consider the difference between the variable costs of the actual product and constant costs, the latter can be filled with revenue, because they will not change. In this form, the use of this system is called " margin Costing».

Key concepts of Direct Costing

To understand how this system of calculation and cost accounting functions, it is necessary to clarify the essence of the main concepts that it operates:

permanent costs - expenses not caused by the volume of products related to one or another temporary interval;
variable costs- amounts whose size is determined by the amount of products; in addition with constant form total costs;
marginal income- Delta between revenues for goods and variable expenses (permanent costs plus profit from production).

How it works

The main purpose of the application of direct-kosting is to "clear" the cost of the cost of constant costs by reducing it and thus determining the margin income.

The cost of products will include only variable costs reflecting it quantitative characteristic. At the same time, constant costs do not apply to the cost, but are immediately discharged into a general financial result.

Accounting and planning concerning production occur only about variable expenses. With these indicators, the remains of unrealized products at the beginning and end of the period, as well as production, which was not completed was taken into account.

Permanent costs are debited from profits with the selected regularity during the entire reporting period in which these goods were produced. They accumulate on a separate accounting account. In the cost price they are not included.

NOTE! In the financial statement on the results of the production results drawn up on the results of the use of direct-kosting, the relationship between profit, cost and output volume will always be traced.

Two options for accounting on direct-kosting

In domestic practice, two variations of the management accounting system are used, which is based on the Direct Costing method.

Simple Direct Costing Provides separate accounting of financial and managerial accounting. At the same time, they take into account when determining the cost only direct variable costs.
Developed Direct Costingcombines monetary and production accounting, including not only direct, but also indirect variable costs.

Elements of calculating cost

As part of the use of Direct Costing, it is necessary to calculate the "true" cost cost of products. It includes the following expenditure accounting elements:

depending on the type of spending;
accounting at the expense of expenses;
cost carriers (accounting for the value of each individual unit of products);
accounting costs for a separate period.

IMPORTANT! These components are taken into account both with variables and at constant costs. Most of them do not change, but some may differ somewhat depending on how fully they are included in the cost.

problem

A serious difficulty that may occur when using this system is associated with ambiguity of differentiation of expenses.

Permanent in some cases, other expenses may be in the position of variables. Relevant provisions that would definitely declared such separation, there are usually no enterprises.

Costs are subject to permanent or variables on the basis of a number of assumptions that may be erroneous.

Therefore, it is possible to periodically revise the principles of cost separation, as well as calculate marginal profits (on certain types of production and in the organization as a whole).

Pluses of application

The use of this system not only brings the domestic companies to global market standards, but also opens up a number of additional prospects in increasing the efficiency of accounting and management:

the ability to profitably combine the volume of products and the price of finished products;
effective management of price or dumping policies;
improving the range of products manufactured;
the convenience of calculating the "break-even point" of the company - that is, the exit "to zero", on complete payback of costs;
the ability to quickly reorient production depending on the cancellation of the realities of the market;
evaluation of fixed cost reserves at the existing production profitability;
deep study of the organization's work using statistical methods, for example, correlation analysis, etc.

The most important advantage of direct-kosting as a management system is its high efficiency in the adoption of operational solutions.

Source: https://assistentus.ru/upravlenchekskij-uchet/direkt-kosting/

One of the key parameters in accounting the formation of profits in each production company is the cost of manufactured products. However B. large companieswhere production costs Always change, it is quite difficult to determine it.

In practice, several ways to account for costs are used, and each of them is relevant in a certain situation. Compare Systems Direct Kosting and Lesserpan Kosting.

In the time of the USSR, an option was applied to the Prosted Costing, then Calculing today. complete cost product and concluded in the distribution of all direct and indirect expenses Between incomplete production and finished products, as well as sold unrealized goods remaining in warehouses. We will consider the features of the use of the cost accounting method on the system of Direct Kosting.

The essence of the system "Direct Kosting"

The literal translation of the English expression means "direct costs".

This is the meaning of the use of this system to calculate the "clean" cost: the method of Direct Kosting is based on direct costs for realized products regardless of the volume of release.

Its use is based on the separation of permanent costs from variables. Direct Kosting can be used as a narrowly specific method for calculating the cost of produced products, or as a method of management accounting.

Calculation by this method is applicable to resolve intra-profitable issues related to the issuance of production solutions, for example:

comparing the profitability of several products;
the choice of the most efficient and income production;
finding price reduction reserves;
termination of the issue of specific types of products;
introducing new technological lines.

The essence of the accounting system Direct Kosting – generalization of costs of constant and variables.

Direct Kosting method determines the permanent costs (for example, rental, OS wear), as notifying from the volume of products produced, and, therefore, not affecting their cost.

And, on the contrary, variable expenses (raw materials, materials, a salary of workshop workshop, wrencies of OS, occupied in the direct production of the product), which are directly dependent on the volumes produced.

The cost of production includes variable costs of production, and total amount Permanent costs are postponed to the financial result of the company without distributing through the types of products. Consider a simplified mechanism for calculating the system directing: an example of calculating the cost.

Releaseproducts in December 2017 (pcs.)	Costs in rubles.	Cost unit of goods
permanent	variables	general	full costs	cured costsDirect Kosting
0	200	0	200	0,00	0,00
1	200	300	500	500,00	300,00
2	200	600	800	400,00	320,00
3	200	900	1100	366,67	400,00
4	200	1200	1400	350,00	275,00
5	200	1500	1700	340,00	320,00
6	200	1800	2000	333,33	283,33
7	200	2100	2300	328,57	285,71

The example showed the calculation of the cost according to the Direct Kosting method in comparison with the Proposal Kosting. Of course, it is simplified as much as possible and only demonstrates the calculation principle. Direct Kosting is considered to be the easiest way to calculate.

In practice, everything is much more difficult because it is not always possible to divide the costs of permanent and variables. It is in this that the main difficulty of the method is linked.

Therefore, the classic (standard) directing bouncing, based on variable costs, is rarely applied.

More often, together with direct costs in the cost of the product, the variable of indirect (general-flow) costs is also taken into account.

Direct Kosting: Wiring

The main purpose of using this system is to determine the cost of the product without the presence of constant costs. This achieves an increase in margin income when selling the product. Postings when classifying costs will be as follows:

Analysis of profits on the system Direct Kosting

The main advantage of the method is that it provides the opportunity to quickly analyze the chain "Costs - the volume - profit", determining the values \u200b\u200bof such indicators as a break-even point, the stock of financial strength, etc. Therefore, the Direct System is considered to be a very effective method of accounting for expenses.

System Standard Kosting

In managerial accounting of expenses, along with the system directing, a Kosting and Standard, a Kosting, which is calculating on the basis of regulatory (planned) costs on the principle of expense control within the limits of norms and deviations from them. This method is used with the preliminary calculation of the costs of costs for articles and the preparation of estimated norms.

System Standard Kosting is one of the species of the regulatory way of accounting for costs, but in contrast to it, when excess costs are included in the cost, when the standard, the Kosted rod is attributed to financial results or perpetrators.

Source: https://spmag.ru/articles/metod-direkt- kosting

Standard is a quantity.

Standard-borne in the Western method of calculationSebestomy.

Standard-Kost - Etosystem of Management Accounting, aimed at developing standard standards, drawing up standard calculation of the origin of production and accounting of actual maternity with the allocation of deviations of the excavation.

"Standard" is a solid norm of the products necessary for producing a unit of product and labor costs.

"COOL" is a monetary expression production itself for the manufacture of a unit of products.

Developed standards do not change during the entiremost period.

Analog-contained "Standard-Co." is a regulatory method for costs and calculating the cost of products in the Russian Federation.

The normative method was not widely used by the conditions of centralized planning to enterprise management.

The reasons turned into a desire to create uninnormals and regulations for enterprises of one-student. As a result, the norm does not reflect the manufacture of the enterprise.

The idealormatical method and method "Standard-Co." one is the establishment of standards (standards) of costs and identification and accounting clones from the norms.

The concept of "standard costs" appeared in the 19thBe in America, when they became introduced management methods.

The all-mixes of the actual costs of degradatives were considered.

The "Standard Coast" method and the regulatory methods are a lot of total:

Both methods take into account costs within the limits of norms (standards).

Both methods suggest a total cost accounting.

Namvestia, methods have significant differences:

The system "Standard-Co." is not regulated, it does not have a unified methodology for establishing standards and maintain accounting registers. The normative method of cost accounting is regulated, general and sectoral standards and norms have been developed.

In the Standard-Coast system, the current accounting of the changes is not conducted, while under the regulatory method, the current accounting of changes is carried out in the context of the causes and initiators.

With the system "Standard-Co.", indirect costs are attributed to the cost of production within the limits of norms, and the detection of deviations from the norms is written off on the accounts of financial results.

With a regulatory method, indirect costs relate to the cost of production in the amount of actual expenses.

Under the Standard-Coast system, the standards are widely used, which are based on the forecast of the future.

With the normative method of costs, the costs are established on the basis of their existing production conditions.

Unlike the Standard-Coast, the regulatory method is not oriented to the implementation process.

Method "Direct-Kosting"

The OSN method "Direct-Kosting" Lyingprincipling of the cost of the organization's costs is permanent and variables.

The conversation "Direct-Kosting" Only variables form the cost of costs. Constant costs All-profitable products are not included, and are subject to separate account According to their write-off on account 90 "Sales".

Cost costs, which is calculated by the "Direct-Kosting" target (abbreviated or truncated).

The processed variables are costly material costs, Considered labor payment.

Production permit costs increase or proportionately producing products, i.e. from the business activity of the organization.

The permanent production costs are not dependent on the business activity of the enterprise, that is, when changing production volumes are changed.

Continuous production facilities include depreciation of fundamental and intangible assets, advertising costs, rent.

Therefore, the relationship of this method is caused by the cost of adjusting the costs, i.e. Considered and include in the cost products, only variable variables that can be affected.

The "Direct Costring" view is costly for the following accounts accounting:

Variables Direct costs are collected in the debate of accounts 20 "Basic production" d 20 to 10, 70, 69.

General-effective expenses, depending on their division on the permanent and variable part, are taken into account in the debit of account 25 in the context of subaccounts:

25 / 1- Learning variables.

25/2- Promotional Industry

The shape of the month of the account 25/1 "Observation-based development" in terms of variables is expensive to the debit of account 20 "Main Production", and the account 25/2 in terms of permanent dereges is written off into the debit of sch. 90 "Sales".

3. Analogically, the account 25/2 closes and the account26 "General Trade Expenditures".

Calculiria [Direct-Kosting »Calculators implies a solution to the following tasks:

- definitions of responsibility;

- GroupingPurate in accordance with the "Direct Costing" method;

- formations of management reporting.

Application "Direct-Kosting" provides for the suggestion of the two-level report of Osrollands and Loss.

The reporting of the report contains the information of the Oarzhinal income, the second - open profits.

Composed by the method "Direct-Kosting" Report is a source for politicizing education.

Marginal income - This is a reason between revenue, the production of products from the sale of products (works, services) and the cost calculated in variable costs.

Operating profit - This is a matter of marginal incomemorganization and permanent value.

The total report of the profit and loss report on the principle of the Direct-Kosting method is presented in Table1.

Table 1

Source: https://studfiles.net/preview/5733739/page :8/

Ministry of Education Russian Federation

Syktyvkar Forest Institute

St. Petersburg State Forestry

academy to them. S. M. Kirov

Faculty of Economics and Management

Department of Accounting, Analysis, Audit and Taxation

COURSE WORK

Under the discipline "Accounting"

on the topic: "Accounting for production costs

"Standard-Kosting"

Syktyvkar 2005.

Introduction

1.1. Classification of cost accounting methods

1.2. Regulation in accounting

1. 3. Similarities and differences in the system of accounting "Standard-Kosting" and domestic regulatory registration

Chapter 2. Theoretical foundations of the system accounting system "Standard-Kosting"

2.1. Characteristics of the accounting system "Standard-Kosting"

2.2. Accounting scheme in the "Standard-Kosting" system

Conclusion

Bibliographic list

Applications

Introduction

The main motive of any company in market conditions - Maximization of profits. The possibility of implementing this strategic goal is limited in all cases of production costs and demand for manufactured by the company.

Since costs are the main limiter and at the same time the main factor affecting the volume of proposals, then the adoption of the decision by the company's decision is impossible without analyzing the costs of the existing costs and their magnitude to the perspective.

This refers to the release of already developed products and transition to new products.

One of the effective tools in the company's cost management is the standard-Kosting accounting system, which is based on the principle of accounting and control of costs within the established norms and regulations and on deviations from them.

Downey "Standard-Kosting in the system accounting" considered a simplified version of this system, the methods and techniques of accounting postings in a stable assessment and subsequently adjusting them to bring the results of accounting to the actual level, i.e. The production cost accounting system was proposed, using the principle of deviations and correction factors only in final figures in order to distinguish the costs due to the production activities of the enterprise, from all others. The accounting system proposed by them provided for the presence of preliminary calculation, but did not need to solve detailed issues of the organization of production, which were raised by Ch. Harrison.

In the light of the designated problem, the purpose of this term paper is an:

- Classification of cost accounting methods

- Characteristic of the rationing in accounting

- identification and analysis of the similarities and differences in the system of accounting "Standard-Kosting" and domestic regulatory accounting costs for production

- Characteristics of the "Standard-Kosting" system

- identifying the features of accounts in the "Standard-Kosting" system

Chapter 1. Methods for accounting for production costs

1.1. Classification of cost accounting methods

Organization analytical accounting Costs are determined by the form of ownership, economic, legal, technical and technological and other factors, as well as the competence of managers and their need for one or another management information.

Exist different methods accounting costs for the production and calculation of the cost of production. Their use is determined by the peculiarities of the production process, the nature of the products manufactured (works, services), its composition, processing method.

By accounting objectsthere are aforementioned, sealing and recording metering methods.

Poprocession methodAs a rule, used in mass production.

The searched method is used in industry industries with serial and flow production, when the same products are held in a certain sequence through the same stages of production.

The feature of this method of accounting is that the main costs are not reflected by the types of industries or products, but along the limits (stages) of production. As a result of the consistent passage of all redistribution, finished products (finished product) are obtained.

Browse method Accounting costs Used in the manufacture of a unique product or by special order.

The object of accounting and calculation in this case is a separate production order, the actual cost of which is determined after its execution.

Up to this point, all costs are considered unfinished production.

Depending on the efficiency of accounting and cost control There are methods of accounting for actual costs (historical) and accounting for regulatory costs.

Both methods are aimed at identifying and reflecting the actual cost of products, but the first - by direct accounting of costs, and the second - through deviations from the norms.

Accounting of actual costs - This is a method of consistent accumulation of information on actually produced costs without reflection in accounting data on their validity on the current standards.

However, this method has drawbacks, the main of which is the inability to quickly detect losses and eliminate them.

IN modern conditions More progressive is the normative method of accounting for costs, providing high efficiency of obtaining credentials, their analyticality and accuracy of cost estimation.

Using regulatory method For each type of product, preliminary regulatory calculation is drawn up.

The calculation is made at the beginning of the reporting period and allows you to determine the amount of costs that at the time of the preparation of the calculation (based on the technical level of production and the adopted technology) are necessary for the production of a unit of products, taking into account current norms and standards. With the right organization technological process The actual production costs should not exceed the normative. The deviation from the regulatory cost may be a consequence of violation of the production technology or detecting hidden reserves.

Cost accounting for the normative method is organized in such a way that all current costs are divided into expenditures on the norms and deviations from the norms.

Information on identified deviations allows you to control the cost of products and calculate the actual cost by adding (subtracting) to the normative value of the corresponding share of deviations from the rules for each article.

Regulatory cost accounting allows you to regularly analyze the causes of deviations and identify the perpetrators.

Abroad in developed countries used accounting system "Standard-Kosting"Close to the regulatory method.

It is based on the tough rationing of all costs and allows you to calculate the "standard" cost of production (works, services).

Maintain accounting by I. detailed analysis emerging deviations with the imposition of responsibility for adverse deviations on the heads of the divisions.

1.2. Regulation in accounting

The Institute of Management Technology has taken a detailed study of possible ways to implement and practical application Systems "Standard-Kosting" in our country.

Huge contribution E. G. Lieberman, M.Kh. Zhibrak, introduced this issue, introducing this system in a modified form as the normative method of cost accounting.

The domestic regulatory system of production involves compliance with the following principles:

1. Drawing up a preliminary calculation of the regulatory cost for each product based on the currently operating at the enterprise - norms and estimates;

2. Maintaining within a month of accounting of changes in current standards for adjusting the regulatory costs at the beginning of the next month, determining the impact of these changes to the cost of production and the effectiveness of measures that caused the change in the norms;

3. Documenting actual costs within a month with a division of them on costs for standards and deviations from the norms;

4. Establishing the causes and perpetrators of identified deviations from the norms for the adoption of operational impact measures;

5. Determination of the actual cost of issued products as an algebraic amount of regulatory costs, deviations from norms and changes of norms.

Consequently, the most important elements of regulatory accounting are: Calculation of regulatory cost; Accounting for changes; accounting of deviations from the norms; calculation of the actual cost of production (works).

Calculation of regulatory cost. The regulatory cost is one of the types of pre-cost and determines the amount of costs for the product according to items on the norms and estimates.

The basis for calculating the regulatory cost is the creation regulatory baserepresenting a complex of all tasks, standards, norms and estimates, which are used to plan and monitor the production process.

Prerequisite Implementation of regulatory accounting is the organization of regulatory economy, which includes the classification of norms, their coding and use in the daily work on planning, accounting, control and analysis.

To organize a regulatory management of a manufacturing enterprise, it is necessary to know the technology and organization of manufacturing products, technical and technological documentation, technical conditions and GOSTs, which are recorded costs. Properly organized regulatory facilitation contributes to the increase in the technological and organizational level of the economic level, the survey of reserves for an increase in production, growth of labor productivity, reducing the cost of production, growth of profitability and profits. A single classification of norms should provide the ability to compare and analyze the results of observations in order to identify reserves and eliminate deficiencies.

Ministry of Education of the Russian Federation

Syktyvkar Forest Institute

St. Petersburg State Forestry

academy to them. S. M. Kirov

Faculty of Economics and Management

Department of Accounting, Analysis, Audit and Taxation

COURSE WORK

Under the discipline "Accounting"

on the topic: "Accounting for production costs

"Standard-Kosting"

Syktyvkar 2005.

Introduction

1.1. Classification of cost accounting methods

1.2. Regulation in accounting

1. 3. Similarities and differences in the system of accounting "Standard-Kosting" and domestic regulatory registration

Chapter 2. Theoretical foundations of the system accounting system "Standard-Kosting"

2.1. Characteristics of the accounting system "Standard-Kosting"

2.2. Accounting scheme in the "Standard-Kosting" system

Conclusion

Bibliographic list

Applications

Introduction

The main motive of any company in market conditions is maximizing profits. The possibility of implementing this strategic goal is limited in all cases of production costs and demand for manufactured by the company. Since costs are the main limiter and at the same time the main factor affecting the volume of proposals, then the adoption of the decision by the company's decision is impossible without analyzing the costs of the existing costs and their magnitude to the perspective. This refers to the release of already developed products and transition to new products.

One of the effective tools in the company's cost management is the standard-Kosting accounting system, which is based on the principle of accounting and control of costs within the established norms and regulations and on deviations from them.

In the theory of domestic accounting, the Standard-Kosting system entered in 1933 in connection with the publishing of the translation of the book Ch. Harrison "Standard-Kosting". In the later a year later, the book of another American economist T. Dauni "Standard-Kosting in System Accounting" was considered simplified version of this system, the methods and techniques of accounting postings in a stable assessment and subsequently adjusting them to bring the results of accounting to the actual level, i.e. . The production cost accounting system was proposed, using the principle of deviations and correction factors only in final figures in order to distinguish the costs due to the production activities of the enterprise, from all others. The accounting system proposed by them provided for the presence of preliminary calculation, but did not need to solve detailed issues of the organization of production, which were raised by Ch. Harrison.

In the light of the designated problem, the purpose of this course work is:

Classification of cost accounting methods

Characteristic of the rationing in accounting

Identification and analysis of similarities and differences in the accounting system "Standard-Kosting" and domestic regulatory accounting costs

Characteristics of the system "Standard-Kosting"

Identify the features of accounts in the "Standard-Kosting" system

Chapter 1. Methods for accounting for production costs

1.1. Classification of cost accounting methods

The organization of analytical accounting costs is determined by the form of ownership, economic, legal, technical and technological and other factors, as well as the competence of managers and their need for one or another management information.

There are different ways of accounting for the cost of manufacturing and calculating the cost of products. Their use is determined by the peculiarities of the production process, the nature of the products manufactured (works, services), its composition, processing method.

By accounting objectsthere are aforementioned, sealing and recording metering methods.

Poprocession methodAs a rule, used in mass production. The searched method is used in industry industries with serial and flow production, when the same products are held in a certain sequence through the same stages of production. The feature of this method of accounting is that the main costs are not reflected by the types of industries or products, but along the limits (stages) of production. As a result of the consistent passage of all redistribution, finished products (finished product) are obtained.

Cost accounting method Used in the manufacture of a unique product or by special order. The object of accounting and calculation in this case is a separate production order, the actual cost of which is determined after its execution. Up to this point, all costs are considered unfinished production.

Depending on the efficiency of accounting and cost control There are methods of accounting for actual costs (historical) and accounting for regulatory costs. Both methods are aimed at identifying and reflecting the actual cost of products, but the first - by direct accounting of costs, and the second - through deviations from the norms.

Accounting of actual costs - This is a method of consistent accumulation of information on actually produced costs without reflection in accounting data on their validity on the current standards. However, this method has drawbacks, the main of which is the inability to quickly detect losses and eliminate them. In modern conditions, a more progressive is the normative method for accounting for costs, providing high efficiency of obtaining credentials, their analyticality and accuracy of cost calculation.

Using regulatory method For each type of product, preliminary regulatory calculation is drawn up. The calculation is made at the beginning of the reporting period and allows you to determine the amount of costs that at the time of the preparation of the calculation (based on the technical level of production and the adopted technology) are necessary for the production of a unit of products, taking into account current norms and standards. With the right organization of the technological process, the actual production costs should not exceed the normative. The deviation from the regulatory cost may be a consequence of violation of the production technology or detecting hidden reserves.

Cost accounting for the normative method is organized in such a way that all current costs are divided into expenditures on the norms and deviations from the norms. Information on identified deviations allows you to control the cost of products and calculate the actual cost by adding (subtracting) to the normative value of the corresponding share of deviations from the rules for each article. Regulatory cost accounting allows you to regularly analyze the causes of deviations and identify the perpetrators.

Abroad in developed countries used accounting system "Standard-Kosting"Close to the regulatory method. It is based on the tough rationing of all costs and allows you to calculate the "standard" cost of production (works, services). A detailed analysis of emerging deviations with the imposition of liability for adverse deviations on the heads of units is maintained.

1.2. Regulation in accounting

In 1931, the Institute of Department of Management took a detailed study of possible ways to implement and the practical application of the "Standard-Kosting" system in our country. E.G. Lieberman, M.Khubrak, introducing this system in a modified form as a regulatory method of cost accounting in a modified form as a great contribution to the solution of this issue.

The domestic regulatory system of production involves compliance with the following principles:

1. Drawing up a preliminary calculation of the regulatory cost for each product based on the currently operating at the enterprise - norms and estimates;

2. Maintaining within a month of accounting of changes in current standards for adjusting the regulatory costs at the beginning of the next month, determining the impact of these changes to the cost of production and the effectiveness of measures that caused the change in the norms;

3. Documenting actual costs within a month with a division of them on costs for standards and deviations from the norms;

4. Establishing the causes and perpetrators of identified deviations from the norms for the adoption of operational impact measures;

5. Determination of the actual cost of issued products as an algebraic amount of regulatory costs, deviations from norms and changes of norms.

Consequently, the most important elements of regulatory accounting are: Calculation of regulatory cost; Accounting for changes; accounting of deviations from the norms; calculation of the actual cost of production (works).

Calculation of regulatory cost. The regulatory cost is one of the types of pre-cost and determines the amount of costs for the product according to items on the norms and estimates.

The basis for calculating the normative cost is the creation of a regulatory framework representing a complex of all tasks, standards, norms and estimates, which are used to plan and control the production process.

A prerequisite for the implementation of regulatory regulations is the organization of regulatory economy, which includes the classification of norms, their coding and use in the daily work on planning, accounting, control and analysis. To organize a regulatory management of a manufacturing enterprise, it is necessary to know the technology and organization of manufacturing products, technical and technological documentation, technical conditions and GOSTs, which are recorded costs. Properly organized regulatory facilitation contributes to the increase in the technological and organizational level of the economic level, the survey of reserves for an increase in production, growth of labor productivity, reducing the cost of production, growth of profitability and profits. A single classification of norms should provide the ability to compare and analyze the results of observations in order to identify reserves and eliminate deficiencies.

Cost calculation method "Standard-Kosting"

One of the effective tools in managing the cost of the enterprise is the Standard Costing Accounting System (Standard Costing, pronounced [ e.ndad Kosting]), which is based on the principle of accounting and control of costs within the established norms and regulations and on deviations from them.

The method of regulatory determination of costs originated at the beginning of the twentieth century in the United States. It was one of the principles of scientific management proposed by F. Taylor, Emerson and other engineers who gave impetus to develop a system of regulatory costs. They used standards to identify the "the only best way" the use of labor and materials. Standards provided information to planning the course of work so that the consumption of materials and labor has reduced to a minimum.

The first references to the "Standard-Kosting" system are found in the book of Emerson "labor productivity as a basis for operational work and wages" At that time, supporters of traditional accounting and the entire calculation procedure reduced to the search for "historical", i.e. actual cost. G. Emerson suggested replacing the actual cost of appropriate. He believed that traditional accounting had the disadvantage that there was nothing to do between what was and what would have to be, not set. In his opinion, the true purpose of the accounting is to increase the number and intensity of cautions. He emphasized that "caution" is needed to find the right course economic activity Enterprises. The essence of them in fixing all deviations from the norm. Accounting must be facing the future, because to foresee - it means to warn. Consequently, the entire economic process should be strictly monitored before its real principle.However, no rules, besides the norms already achieved in the past, cannot be exposed to the accountingholder, and without the norms, economic activity is deprived of the goal and, which is even worse, the administration can not be able to obtain information about the status of performance. The performance, according to G. Emerson, characterizes the entire meaning of the work of the enterprise, for working intensively - it means to make the maximum effort; It is possible to work productively - it means to make a minimum effort.

He offered when measuring the performance, using the ratio "3F / 3C", i.e., the ratio of the actual costs to standard. At the same time, the ratio of 3c should always be

It should be noted that supporters of scientific management did not consider standards as a tool for monitoring financial costs. For the first time, a complete current system of regulatory determination of costs in 1911 has developed and implemented in the United States. Ch. Harrison. In his articles dedicated to the topic "Accounting to the cost of helping" (1918), not only attention was paid to the incompleteness of the accounting system of the "historical" cost, but also caused numerous descriptions of the options for the organization "Standard Costing".

The idea "Standard-Kosting" from Ch. Harrison was transformed into two provisions:

All current accounting costs must be correlated with standards;

Deviations identified when comparing actual costs with standards should be dissected for reasons.

Ch. Harrison compared with G. Emerson allowed cases when 3C\u003e 3F, which expanded the possibilities of using standards in accounting.

Since its occurrence, the Standard-Kosting accounting system has developed successfully and is now widely used by many leading companies with developed market economies.

The term "standard-Kosting" issues a feature of the accounting system - support for cost value standards. This system is aimed primarily to control the use of direct production costs, and adjacent calculations - to control overhead.

The "Standard-Kosting" system satisfies the requests of the entrepreneur and serves as a powerful tool for monitoring production costs. Based installed standards You can predetermine the amount of expected costs for the production and sale of products, calculate the cost of the unit for price determination, and also make a report on the expected income of the next year. With this system, information about the existing deviations is used by the manual for the adoption of operational management decisions.

The "Standard-Kosting" system is based on a preliminary (prior to the start of the production process), the costs of costs for expenses:

main materials;

wages of the main production workers;

production overheads (salary of auxiliary workers, auxiliary materials, rent, depreciation of equipment, etc.);

commercial expenses (sales costs, product sales).

Pre-calculated norms are considered as firmly set stakesIn order to bring actual costs in accordance with the standards by the skillful management of the enterprise. If there are standard deviations norma do not change, they remain relatively constant for the entire set periodexcept for serious changes caused by new economic conditions, a significant increase in or reducing the value of materials, labor or changes in the conditions and methods of production. Deviation Between the valid and estimated costs arising in each reporting period, during the year accumulate on certain departure accounts and completely written off not on the cost of production, and directly on the financial results of the enterprise.

The "Standard-Kosting" accounting system can be represented using the following scheme:

1. Revenue from the sale of products.

2. Standard production cost.

3. Gross profit (paragraph 1 - paragraph 2).

4. Deviations from standards.

5. Actual profit (p.3 - p.4).

Calculation calculated using standard norms is the basis of operational management and cost management. The deviations detected in the current order from the established standard costs are analyzed to determine the causes of their occurrence. This allows the administration to quickly eliminate malfunctions in production, take measures to prevent them in the future.

It should be noted that the system "Standard-Kosting" in foreign practice is not regulated regulatory actsIn connection with which there is no unified methodology for establishing standards and maintain accounting registers. As a result, even within one company there are different norms: basic, current, ideal, forecast, achievable and lightweight.

When setting the norms, physical (quantitative) standards are widely used to measure material consumption, the amount of labor and the amount of services necessary for the production of this product. These physical standards are then multiplied by coefficients in cash calculus and receive standard cost standards.

Due to the fact that overhead covers many individual articles, some of which are difficult or inappropriate to measure accurately, the standards of overhead are given in monetary evaluation Without the quantitative standards. An exception is the most important components of overhead (for example, non-production salary), for which in some cases quantitative standards can be established.

In conditions market economy Prices for materials are subject to continuous fluctuations depending on the demand and suggestions. Therefore, the standards for materials are set most of them, or based on the price level, which are valid at the time of the development of standards, or on the basis of the definition of average prices that will prevail during the period of use of the norms. Accordingly, the standards of wage rates on process operations are often average rates.

The rate of consumption of materials and production wages is usually set per item. For control over false expenses, estimated rates are developed for a certain period, based on the planned volume of products. The estimates of overhead are permanent. However, with vibrations of production for control over the overhead costs, variable standards and sliding estimates are created.

At the heart of the establishment of sliding estimates of overhead costs is the cost classification depending on the value of the output for permanent, variables and semi-recurrent. The latter, in turn, are divided into their constant and variable component elements. As a result, the estimated rate (norm) of overhead costs is defined as the sum of the variable part of them according to predetermined standards per unit of volume and constant costs.

To calculate the standard cost of products, the regulatory costs for materials, labor and overhead are summed up. The emerging deviations are determined as follows. If necessary (for example, when reflecting deviations with a division for reasons), each of these accounts may be dissected for smaller analytical accounts. The main thing in the Standard-Kosting system is control over the most accurate detection of deviations from the established cost standards, which contributes to the improvement and cost standards themselves. In the absence of such control, the application of the "Standard-Kosting" system will be conditional in nature and will not give the appropriate effect.

Calculation of deviations from costs under the system "Standard-Kosting"

Disadvantages of the accounting system "Standard-Kosting"

The principles of this system are universal, so their application is advisable for any cost accounting method and method for calculating the cost of products. At the same time, this system has its drawbacks.

In practice, it is very difficult to compile standards according to technological map. production. The change in prices caused by the competitive struggle for the markets for the sale of goods, as well as inflation, complicates the calculation of the value of the remnants of finished products in stock and work in progress.

Standards can not be installed on all production costs, in connection with which the control over the places is always weakened. Moreover, when performing a large number of different in the nature and type of orders, for a relatively short time, it is almost impossible to calculate the standard for each order.

In such cases, instead of scientifically based standards, each product establishes an average cost, which is a basis for determining the prices of the product.

Despite these disadvantages, managers of firms and companies use the Standard-Kosting accounting system as a powerful tool for controlling the costs of production and calculation of the cost of products, as well as to manage, plan and make the necessary decisions.

In 1931, the Institute of Department of Management took a detailed study of possible ways to implement and the practical application of the "Standard-Kosting" system in our country. The domestic regulatory system of production involves compliance with the following principles:

1. drawing up preliminary calculation of the regulatory cost for each product based on the norm and estimates currently operating at the enterprise;

3. Documenting actual costs within a month with a division of them on costs for standards and deviations from the norms;

4. Establishing the causes and perpetrators of identified deviations from the norms for the adoption of operational impact measures;

5. Determination of the actual cost of issued products as an algebraic amount of regulatory costs, deviations from norms and changes of norms.

Consequently, the most important elements of regulatory accounting are:

calculation of regulatory cost;

accounting for changes;

accounting of deviations from the norms;

calculation of the actual cost of production (works).

Calculation of regulatory cost

The regulatory cost is one of the types of pre-cost and determines the amount of costs for the product according to items on the norms and estimates.

A prerequisite for the implementation of regulatory regulations is the organization of regulatory economy, which includes the classification of norms, their coding and use in the daily work on planning, accounting, control and analysis. To organize a regulatory management of a manufacturing enterprise, it is necessary to know the technology and organization of manufacturing products, technical and technological documentation, technical conditions and GOSTs, which are recorded costs. Properly organized regulatory facilitation contributes to the increase in the technological and organizational level of the economic level, the survey of reserves for an increase in production, growth of labor productivity, reducing the cost of production, growth of profitability and profits. The unified classification of norms should provide the possibility of comparing and analyzing observation results in order to identify reserves and eliminate deficiencies.

Calculation of regulatory costs are compiled on the basis of the regulatory framework and are used to assess the production of products per month on the workshops and enterprise as a whole, the marriage assessments of products and remains of work in progress. In addition, the comparison of the regulatory cost with the planning allows us to judge the degree of achievement of established tasks at cost.

In industries and industries, where changes are insignificant, instead of the regulatory costs are used.

Accounting for changes

The normative cost of products is a calculated value established on the basis of existing consumption standards of individual costs. However, it will correspond to its purpose only if the same norms will be the same norms in the regulatory calculation and technical documentation. Therefore, timely introduction of all changes to the norms both in technical and regulatory documentation has important For the proper functioning of the regulatory accounting of production costs.

Control over the change of norms should be carried out by those services that the duty of their compilation (calculation) is assigned. Any change is necessarily subject to approval by the chief engineer (the head of the enterprise or his deputy).

A systematic change in current standards in enterprises occurs as a result of proposals of rationalizers and inventors, improving the organization of production, improve the qualifications of workers, which leads to the replacement of materials used, reduce costs, reducing the complexity of manufacturing products.

On the basis of notifications, changes are made to the standards of regulatory calculation. At the same time, the reflection of changes is made in advanced graphs of existing cards provided for this, and not by correcting the former norms.

To calculate and analyze the economic efficiency of the organizational and technical measures and evaluations of their results, the planning and economic department should conduct operational accounting of changes in the norms of events, reasons, performers. To do this, it is advisable to apply special card accounting cards for certain types of products and products, as well as a statement of accounting for the implementation of the Plan of Organizational and Technical Events.

Accounting for abnormalities

All deviations of the actual costs on any article on the existing norms are considered as deviations from the norms. Such an approach allows not only to organize reliable cost accounting and calculation of the cost of products, but also systematically analyze deviations from the norms for the operational impact on the process of formation of cost.

Deviations are overrun or savings when comparing actual costs with established norms of use of raw materials and materials in the production and wages, as well as any kind of surcharge caused by organizational and technical problems. These include deviations from the estimation of production and management costs.

Accounting for deviations from the norm is the most difficult in organizing and maintaining regulatory costs of production costs. To account for deviations at all stages, stages and phases of production from the moment of identifying and registering to inclusion in the cost of a calculation unit, a number of methodological and organizational issues are needed to include:

selection of accounting nomenclatures (places, species, causes of deviation) and their classification;

organization of primary accounting (documentation) of deviations;

current accounting of deviations;

summation of deviations on cost accounting centers (grouping, rearrangement, vaults);

calculation of the share of deviations in the cost of the calculation unit.

According to the degree of completeness of the execution and registration of documents, deviations from norms are divided into documented and undocumented.

To documented The deviations identified according to the primary signal documentation prior to the start of the production process or in the course of its implementation, as well as determined by the settlement path (before the production process or immediately after the end of the production or reporting period). At the same time, the period for which the deviations are detected by the settlement should be extremely minimal (up to shift).

To undocumented The deviations representing the difference between the total amount of deviations from costs (defined as the difference between the actual costs and costs for the standards) and their documented part. Usually they are the result of the inaccuracy of calculating the documented deviations, deficiencies in the organization of leave and the replacement of raw materials and materials, not inactive and hidden marriage, various types of assignments, shortages, losses, deterioration of semi-finished products and products, the use of unequal estimates in regulatory calculations and current accounting, inaccuracies Definitions of unexploded production and its assessment.

A significant amount of undocumented deviations indicates the presence of shortcomings in the organization of production, as well as in accounting deviations from the cost of costs in the production process.

Negative deviationsrepresentation of production costs and indicate certain violations in technology, organization and management of production.

Positive deviationsare the result of events aimed at reducing costs, achieving savings at the cost of production.

Conditional deviationsmay be negative and positive due to differences in the method of compiling planned and regulatory calculation.

Standard-Kosting accounting systems and a regulatory cost accounting method have much in common, but they have their own characteristics.

Similarities:

Both accounting systems imply the presence of strict rationing of all costs. Based on established norms (standards), resource consumption for individual costs are compiled regulatory calculations, and these calculations are drawn up prior to the beginning of the reporting period.

For the effective functioning of both accounting systems, it is necessary to conduct separate accounting and implement clear control over costs. The delimitation of costs produced within the normal ranges and by deviations from them it is necessary to organize on the places of their occurrence and in the context of the responsibility centers.

The system of regulatory accounting, as well as the Standard-Kosting accounting system, requires systematic generalization and analysis of emerging deviations. This is done for operational intervention, and not only at the end of the year, in order to eliminate negative phenomena in the production process and cost management, take measures to prevent them in the future.

It will be wrong to believe that under negative phenomena it is understood only to exceed the actual expenses above established by the norms. It is not always so. The rules do not arise nowhere, they are scientifically developed and have a solid justification. For example, the rate of consumption of raw materials and materials in the production of products comply with all the requirements of the technological process, and the deviation (both in the direction of increasing and towards the decrease) from the norms is impossible without a violation of production technology. If there is a violation of technology in the process of manufacturing products, it will inevitably entail a decrease in the quality of finished products. Thus, the saving of actual costs, compared with the regulatory costs, only at first glance is a favorable fact.

As already noted, both systems are similar, but are not identical.

Main differences:

Unlike the domestic system of regulatory accounting with the accounting system "Standard-Kosting", a separate accounting of changes in the norms themselves are not supposed to be. Many standards in the conditions of the accounting system "Standard-Kosting" are applied months and even years unchanged. Only significant changes, such as changing the design of the product, improving the production technology, a change in economic conditions, a significant increase in or reducing the value of materials, labor force, cause the need to revise standards.

When applying the regulatory method of accounting in the calculation, indicators of changes in the norms are involved.

An important difference is that when using the Standard-Kosting accounting system, the regulatory costs are written off directly to the production accounts. The deviations arising in each reporting period between the actual and estimated costs during the year are accumulated on certain departure accounts and are completely debited not on the cost of production, but directly to the financial results of the enterprise.

The regulatory method of accounting implies costs within the limits of norms, as well as deviations from the norms to write off on accounting accounts.

The domestic regulatory system is focused on production and is not focused on the implementation process, which makes it difficult to develop and substantiate sales prices for products.

Bank operations

Banking system of Russia - one of the most important elements its financial system. Like the entire economy of Russia, the banking system undergoes the cardinal changes that affect both the structural part and the functional one. Changes are recorded by banking legislation, the development of which is carried out on the basis of foreign experience, experience of the first years of economic reforms in Russia, modern ideas On the essence and appointment of bank institutions.

The economic nature of banks is expressed in their specific function: perform on economic market The role of special financial intermediaries. In this capacity, the banks attract free cash released in the process of economic activity of some subjects: States, business structures, individuals, and provide these funds under conditions of urgency, repayment and retribution to temporary use to others. Thus, they perform a function bank lending. Bank loan is one of the main financial law institutions. It is the bank system that accumulates a huge fund. money both in cash and in non-cash form. Thus, there is a constant redistribution of capital - both inter-sectoral and interregional. Bank - a commercial institution, the product of which is a variety of services: the provision of loans, deposit deposits, issuance of guarantees, guarantees, providing advisory services, etc.

The current legislation of the Russian Federation reflected the changes occurring in the banking system in last yearsand fastened its two-level character:

1) First level - central bank Russian Federation

2) the second - commercial banks and other credit institutions, as well as branches and representative offices of foreign banks.

Among the variety of credit institutions of the second group should be noted so-called special bankswhich includes investment banks, conducting operations for the production and placement of corporate valuable papers; mortgage bankscrediting secured by real estate; Municipal banks providing performance local budgets, etc. Also function, associations and other associations of banks are also functioning.

Significant place in legal mediation banking activities It belongs to financial and legal regulation, the system of the norms of financial law as an independent industry of Russian law. Financial and legal regulation of banking has all the specific characteristics of this industry: its subject is financial relations in various manifestations (including the impact on the formation of banks as financial structures), as well as the imperative method of regulation financial relations - Method of power prescriptions.

The most important subject implementing financial and legal regulation within banking systemIs the Central Bank of the Russian Federation (Bank of Russia). The potential of bank regulation is embodied primarily in the functions of the Bank of Russia.

The main goals and functions of the Bank of Russia, in accordance with the Constitution of the Russian Federation (Article 75) and the Law "On the Central Bank of the Russian Federation (Bank of Russia)" (Art. Article 3 and 4) include:

1. Protection and ensuring the sustainability of the ruble, including its purchasing power And the course in relation to foreign currencies.

2. Development and strengthening of the banking system of the Russian Federation.

3. In cooperation with the Government of the Russian Federation, the development and conduct of a unified state monetary policyaimed at protecting and ensuring the sustainability of the ruble.

4. Monopoly cash emissions and organization of their appeal.

5. Implementation of currency regulation and monetary monitoring and etc.

The initial function of bank regulation is the formation of banks as financial structures and determining the circle of their powers. These issues are governed by both the above laws (the Russian Law on Banks and Banking Activities, the Russian Law on the Bank of Russia) and some other registered acts (for example, Methodical instructions On the creation and activities of commercial banks in Russia).

Realizing the named function, the Central Bank licensing the activities of commercial banks and registers their statutes. The license provides for a list of operations performed commercial Bankthereby predetermined real financial opportunities A specific credit institution (for details, see Shevchuk D.A. Banking operations. - M.: Grossmedia: RosBurh, 2007).

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One of the key parameters in accounting the formation of profits in each production company is the cost of manufactured products. However, in large companies, where production costs always change, it is rather difficult to determine it.

In practice, several ways to account for costs are used, and each of them is relevant in a certain situation. Compare Systems Direct Kosting and Lesserpan Kosting. During the time of the USSR, an option to the bounge, called the total cost of the product and consisting in the distribution of all direct and indirect expenses between incomplete production and finished products, as well as sold out of unrealized goods remaining in warehouses was used to calculate the total cost of the product. We will consider the features of the use of the cost accounting method on the system of Direct Kosting.

The essence of the system "Direct Kosting"

The literal translation of the English expression means "direct costs". This is the meaning of the use of this system to calculate the "clean" cost: the method of Direct Kosting is based on direct costs for realized products regardless of the volume of release. Its use is based on the separation of permanent costs from variables. Direct Kosting can be used as a narrowly specific method for calculating the cost of produced products, or as a method of management accounting.

Calculation by this method is applicable to resolve intra-profitable issues related to the issuance of production solutions, for example:

comparing the profitability of several products;
the choice of the most efficient and income production;
finding price reduction reserves;
termination of the issue of specific types of products;
introducing new technological lines.

The essence of the accounting system Direct Kosting – generalization of costs of constant and variables. Direct Kosting method determines the permanent costs (for example, rental, OS wear), as notifying from the volume of products produced, and, therefore, not affecting their cost. And, on the contrary, variable expenses (raw materials, materials, a salary of workshop workshop, wrencies of OS, occupied in the direct production of the product), which are directly dependent on the volumes produced.

The cost of production includes variable production costs, and the total amount of permanent expenses is transferred to the financial result of the company, without distributing by types of products. Consider a simplified mechanism for calculating the system directing: an example of calculating the cost.

Release products in December 2017 (pcs.)	Costs in rubles.			Cost unit of goods
Release products in December 2017 (pcs.)	permanent	variables	general	full costs	cured costs Direct Kosting

In practice, everything is much more difficult because it is not always possible to divide the costs of permanent and variables. It is in this that the main difficulty of the method is linked. Therefore, the classic (standard) directing bouncing, based on variable costs, is rarely applied. More often, together with direct costs in the cost of the product, the variable of indirect (general-flow) costs is also taken into account.

Direct Kosting: Wiring

Operations
Variable costs:
Materials
Salary of workshop workers
Social plates
Conditionally - variable expenses
Services of auxiliary production
Property general production expenses
Conditionally - permanent expenses

Own cost of producing goods
Permanent costs
General factory

Analysis of profits on the system Direct Kosting

System Standard Kosting

The system of the Costing Standard is one of the species of the regulatory way of accounting for costs, but in contrast to it, when the excess costs are included in the cost, when the standard, the Kosting method is attributed to financial results or perpetrators.