Yu. Podorin, "Economics and Life", "Accounting Application" № 36
Alaid LLC is a construction organization operating under the contract. From January 1, 2003, we switched to USN and pay a single tax on income less expenses, whether the inclusion in the calculation of the base on the following expenses is correct:
- on wages in the actually paid amount with accounting for NDFLlisted in the budget;
- on materials purchased in 2002, as they are used in the execution of a construction contract;
- Amounts actually paid on the schedule of the restructuring of taxes and fees, in particular: land tax, debt for previous years in fees in the PF of the Russian Federation and the FSS of the Russian Federation, guided by the provisions of sub. 22 p. 1 Art. 34616 of the Tax Code of the Russian Federation;
- Amounts actually paid on the schedule of restructuring interest on the maintenance of restructured debt.
- the taxpayer suffered costs are taken into account when determining the base for single tax In relation to the order provided by the sub. 1 p. 3 Art. 273 of the Tax Code of the Russian Federation (p. 19 of the Methodological Recommendations for the Application of Chapter 262 "Simplified Taxation System" of the Tax Code of the Russian Federation, approved by the Order of the Ministry of Taxes and Industry of the Russian Federation of December 10, 2002 No. BG-3-22 / 706).
The costs of labor and tax pay are included in the cost of their actual payment of paragraph 3 of Art. 273 NK RF. Therefore, your organization reasonably includes the costs of the costs taken into account in the formation of a base on a single tax, in fact, the costs of labor payable taking into account the paid NDFL.
- subparagraph 4 of paragraph 1 of Art. 34625 of the Tax Code of the Russian Federation found that the costs of organizations after the transition to USN are recognized by the costs submitted from the tax base to the date of their implementation, if their payment was made during the period of applying a general tax regime, or at the date of payment, if it was carried out after the transition on USN
In this case, material expenses are taken into account in accordance with Art. 254 of the Tax Code of the Russian Federation, according to paragraph 5 of which the amount of material expenses of the current month decreases to the cost of TMC residues transmitted to production, but not used at the end of the month.
- The amount of taxes actually paid on the debt restructuring schedule in accordance with the decisions of the Government of the Russian Federation of September 3, 1999 No. 1002 and dated October 1, 2001 No. 699, your organization has the right to take into account when determining the base for a single tax, guided by sub. 22 p. 1 Art. 34616 NK RF. However, the decrease in the base for a single tax on the amount of interest paid on the schedule of interest in the maintenance of restructured debt of Article 34616 of the Russian Federation is not provided. Therefore, the sum of the indicated interest in taxation should not be taken into account.
Non-realization costs are not taken into account
Our company carries out repair and construction work. From January 1, 2003, we use a simplified tax system. When determining the Single Tax base, we take into account the permitted costs implemented in the reporting period in full. The tax inspectorate believes that the costs carried out should be taken into account in proportion to the cost of paid work. Who among us right?
The costs taken into account in the taxation of the income of organizations and individual entrepreneurs applying a simplified tax system are made under the condition of their compliance with the criteria specified in paragraph 1 of Art. 252 Tax Code of the Russian Federation (paragraph 2 of Art. 34616 of the Tax Code of the Russian Federation).
These costs must be reasonable, documented and implemented for activities aimed at obtaining income.
Consequently, expenses not related to the implemented goods (work, services), in the reporting period should not be taken into account.
Therefore, requirements tax Inspection The fact that when determining the base for a single tax, expenses should be taken into account in proportion to revenue from the implementation of construction and installation work are reasonable.
Dividends to the participants of LLC - at the expense of net profit
Our company has passed on January 1, 2003 to USN. Tax object - income. Explain the procedure for calculating dividends to the Company's participants in this case.
In accordance with Art. 28. Federal Law On February 8, 1998 No. 14-FZ "On Limited Liability Societies" LLC has the right quarterly, once every six months or a year to decide on the distribution of its net profit between the participants of the Company.
In this way, these organizations Distribute net profit between participants, not income.
Therefore, despite the fact that according to paragraph 3 of Art. 4 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting" LLC was exempt from the obligation of conducting accounting According to the general form, they must be conducted in order to determine the net profit to be distributed among the participants.
At the same time, when determining the net profit, distributed among the participants, the profit of society should be reduced to the amount of a single tax and other taxes paid through the organization's profits.
Material assistance does not reduce the tax base
Since 2003, the company operates on USN (revenues per minus costs). Employees of the enterprise is paid material aid By holidays due to the unallocated profits of past years. Do these payments are included in expenses, reducing income, when forming a single tax base? Lit is charged insurance contributions For compulsory pension insurance for the amount of these material assistance?
Article 34,616 of the Tax Code of the Russian Federation found that when determining the base for a single tax with organizations applying for WIN, the costs of labor costs are included in the cost of expenditure, which are taken into account in relation to the Procedure specified in Art. 255 NK RF. It should be borne in mind that the provisions of Art. 255 of the Tax Code of the Russian Federation apply to the restrictions provided for by Art. 270 NK RF.
Not taken into account in taxation of expenses of organizations in the form of the amounts of material assistance paid to employees (paragraph 23 of Article 270 of the Tax Code of the Russian Federation). Consequently, organizations that use USN also not entitled to reduce tax base on the amount of material assistance, including paid employees when leaving for leave,
According to paragraph 2 of Art. 34611 Tax Code of the Russian Federation Organizations using USN are not exempt from the obligations of payers of insurance premiums for compulsory pension insurance.
In accordance with paragraph 2 of Art. 10 of the Federal Law of December 15, 2001 Na 67-FZ "On Mandatory pension insurance In the Russian Federation, the object of taxation and the base for the calculation of insurance premiums is the object of taxation and the base for the ESN, established by Chapter 24 of the Tax Code of the Russian Federation.
As indicated in paragraph 3 of Art. 236 of the Tax Code of the Russian Federation is not recognized as an ESN payments and other remuneration to employees of the organization, if they are not attributed to the costs that reduce income tax base. Since the payments under consideration do not reduce income tax database, they are not subject to the ESN.
Due to the fact that the material assistance paid by employees by organizations applying hydroes does not reduce the tax base for a single tax replacing and income tax, it is also not included in the object of taxing by insurance premiums on compulsory pension insurance.
Production cost of products includes costs its creation, determined at the level of inclusion of expenses directly related to production. Consider from what they add up.
What determines the composition of production cost and which article is not included in it?
Product costs can be formed in two ways:
- limiting this process to collect only those costs that directly relate to production;
- in addition to the production costs of the organization as a whole.
The cost obtained by the first method is called production or incomplete, and the second is complete. Thus, collecting production costs, it does not include costs that are not directly related to the process of creating products. That is, in the cost, defined as a production, is not an article "General Expenditures".
Production cost consists of two types of expenses:
- direct production costs that can be definitely linked to creating a specific type of product;
- overhead production costs, which are impossible or irrational directly to relate with any specific type of product, but they ensure the work of the production itself.
Formation of direct production costs
Direct production costs are determined by two things:
- planned calculation of specific products describing the number of material and labor costs, which the organization considers it necessary to create a certain amount of this product (calculation unit);
- technological features of production and technical capabilities available in the organization.
Planned calculation allows for one product calculation unit to establish the lists of the species of the species and quantities of specific:
- basic (raw materials, components) and auxiliary materials;
- technological operations and time to implement them.
From the technological features of production and its technical capabilities (technical equipment) will depend on what expenses (direct or overhead) will take into account certain operations. For example, if you can perform different types of processing on the same machine using it to create it different species Products, and these processes replace each other quite often, then the depreciation of this machine does not make sense to divide on calculation objects directly. It is better to take into account it in the overhead costs, which will be distributed to calculation objects with calculated path.
Direct costs in relation to the allocated calculation units are collected on the accounting accounts intended for this, approved by the order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n, accounts:
- 20 - on the main production;
- 23 - for auxiliary production;
- 29 - in service production.
On each of these accounts, the costs are divided by analytics, focusing on the list of articles of direct costs created for this. As a rule, a list is made united for all accounts for direct costs, since it will consist of a rather limited number of articles:
- main materials (raw materials and components);
- semi-finished products own production;
- auxiliary materials;
- return waste;
- salary workers;
- insurance fees for salary workers.
If you can organize a binding to calculation units to this list, it may also be included:
- depreciation of equipment;
- energy costs;
- third-party company services.
Collection and accounting of overhead costs of industrial nature
Overhead production costs are collected in relation to each accounts that take into account direct costs in relation to each division of production related to the creation of products. The accounting account plan is intended to account for these expenses account 25.
The costs collected on the account 25 are also broken by analytics, focusing on specifically for this purpose, the developed reference book of the costs of the cost-effective costs. Unlike direct costs direct costs, the list of articles of overhead production costs are wider and, as a rule, multi-level, breaking into groups of articles, articles and elements of costs. For example, it is possible to allocate such groups and articles in them:
- Organization of the work of the division:
- remuneration of work managers of the workshops;
- labor payment of other workmanship staff;
- insurance premiums accrued for labor;
- material costs;
- depreciation;
- rent property;
- insurance;
- information Support;
- travel expenses.
- Content and operation of property:
- content and operation of real estate;
- the content and operation of production machines and equipment;
- content and operation of vehicles;
- maintenance and operation of other fixed assets;
- energy costs;
- transport service.
- Repair of fixed assets:
- major repairs of fixed assets;
- current repair of fixed assets.
- Costs for product quality:
- licensing activities, product certification;
- costs for testing, experiments, research;
- warranty service;
- training.
- Occupational Safety and Health:
- evaluation of working conditions;
- specialized costs;
- special processing costs.
Each article, in turn, is divided into elements with the necessary degree of detail, for example, by type:
- payments included in labor payment;
- used materials;
- amortized property.
Services reflected in the directory, it is advisable to divide on our own divisions and third-party organizations.
A monthly account 25 is closed, distributing amounts collected on it on the accounts of direct costs and for calculating units for which these direct costs are formed. For such a distribution, you must select the database. It can be either some of the types of direct costs, or their total value. If there is an internal provision of services with its own units (for example, there is its own boiler room or water intake), then it is also necessary to approve the sequence of closing the costs of divisions.
RESULTS
Production production cost is the cost of incorporating those costs that are directly related to production. Such costs are divided into two groups: direct, which can be definitely associated with a specific calculation unit, and overheads related to the division that ensures the work of production that collects direct costs. For each cost group, they develop their reference books, detailing them into the necessary degree.
Material costs (expenses) occupy a significant part of the costs in economic activity Enterprises. The taxable base for income tax depends on their proper calculation, as well as when calculating the "simplified" tax with the object of taxation ". The list of material costs is defined in chapter 25 of Art. 254 NK.
1. The material expenditures include the following types of expenses:
1) raw materials and materials for the production of goods (performance, service provision) and their components;
2) materials for the packaging of goods and other needs related to the production of goods (testing, control, operation, maintenance of fixed assets, etc.);
3) tools, fixtures, equipment, instruments, laboratory equipment, overalls and other means of individual and collective protection in accordance with the legislation Russian Federation, and other property that is not amortized. (Previously, it was an IBE - low-value helpful items). The cost of such expenses is included in the material costs in full when it is commissioned (issuing employees on demand, invoice and other documents);
4) components for installation, semi-finished products for additional processing;
5) the acquisition of fuel, energy of all kinds, water for technological purposes, the development of all types of energy, including for their own needs, the heating of buildings, and the cost of production or acquisition of capacity, the cost of transformation and energy transmission;
6) acquisition of works and services for the needs of an enterprise (production nature) performed by third-party organizations, IP, structural divisions of the taxpayer.
Production services include:
Performing individual operations for the production (manufacturing) of products, work, the provision of services,
Processing of raw materials, materials,
Monitoring compliance with technological processes,
Maintenance of fixed assets, etc. Work.
Transport services for the carriage of goods within the organization (for example, the movement of raw materials and materials, tools, parts, etc. From the central warehouse in the workshop (separation)), carried out by third-party organizations, IP, the structural divisions of the taxpayer itself; as well as delivery finished products under the terms of contracts (contracts);
7) the content and operation of the fixed assets and property of environmental protection ( claiming facilities, ashors, filters). These include the burial expenses, reception, storage, the destruction of hazardous waste, wastewater treatment, the formation of sanitary protection zones based on sanitary and epidemiological rules and standards, payments for maximum permissible emissions of pollutants in environment etc. Similar expenses.
2. In the material costs turn on:
The cost of material and stocks based on the price of their acquisition without VAT and excise taxes (except in cases provided for by this Code),
Commission remuneration to intermediary organizations for services rendered,
Import customs duties and fees,
Transportation, etc. The costs associated with their acquisition.
When detecting excess in the course of inventory, with the property received as a result of dismantling or disassembling the main funds from the operation, during repair, reconstruction, modernization, technical re-equipment, partial liquidation of fixed assets, the cost of material expenses is considered as the amount of income received by the taxpayer on the basis of P. 13 and paragraph 20 of Part 2 of Art. 250 NK.
3. Upon admission from the supplier, together with the material and industrial reserves of non-returnable containers, its value is included in the amount of acquisition costs.
When entering the supplier, together with the material and production reserves of the return package, if its price is included in the price of the materials, its cost is excluded from the purchase price for the amount of its possible use.
How to determine the return and irrevocate container? Conditions of containers and packaging of goods are negotiated in the supply contracts.
4. If the taxpayer as raw materials, materials, semi-finished products, spare parts, components, etc. expenditure uses products of own production, or if the taxpayer in material costs includes the results of works, services produced by their own forces, the assessment of this product, works, services is carried out Based on Art. 319 NK.
5. The amount of material expenses of the current month decreases to the cost of remnants of material reserves transferred to production, but not yet used at the end of the month.
6. How to take into account return costs? The amount of material expenses is reduced by the cost of return waste. Return waste - residues of raw materials, materials, semi-finished products, coolants, etc. Material resources generated in the process of manufacturing goods (provision of services, work performance), partially lost their consumer qualities and as a result of this used with additional expenses or not used.
TO return waste do not include:
Material and production reserves that are transmitted to other units according to technological production for future use,
Backway products resulting from production.
Return waste evaluation:
1) at a reduced price of the original material resource when using it for further production, but already with increased costs;
2) at the pricing price when implementing on the side.
7. For the purposes of taxation to material expenditures, the following costs are equal:
1) Expenses for land reclamation and other environmental measures, with the exception of Art. 261 NK;
2) loss with shortage or damage during storage and transportation of material reserves within the limits of natural decrease;
3) Technological losses in the process of production or transportation. Technological losses are losses resulting from technological production.
4) expenses for mining.
8. When writing off raw materials and materials in production, an enterprise in accounting policies Reflects the write-off method:
1. At the cost of the unit of stocks;
2. on average cost;
3. At the cost of the first time of the materials (FIFO method);
4. At the cost of the last time of the materials (.
The material expenditures include everything that has the price and quantity, and what is used directly in the production, work, and the provision of services, as well as the costs associated with their promotion to the buyer: packaging, storage, transportation, and so on.
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For certain resources. All costs that the business project implies can be divided into direct and indirect. All these expenses must be tried to predict as accurately as possible in order to compile a business plan.
What is included in direct costs
Direct costs are directly related to the enterprise manufactured by the company or the provision of services. They are included in the cost of the direct method. When calculating income tax, direct costs are accounted for as products are sold.
Most often, the structure of direct costs includes the following groups:
- material costs;
- labor costs and salary deductions;
- depreciation deductions;
- Other types of costs.
Material costs include all materials used, with the exception of products of own production. This, in particular, raw materials, semi-finished products, building materials, components, fuel, spare parts, containers, etc. Their list and specific weight differs depending on the industry. For example, for metallurgy, an important share will occupy the cost of electricity, and for the food industry, the greatest share will be on raw materials. The criterion for assigning material costs to the composition of direct is that the materials included here during their further redistribution become part of the finished products, i.e. carry their cost to it.
The cost of labor costs include the costs of the salary of workers directly involved in the production process. This, for example, the salary of programmers in the company engaged in the development of sites, or masters in construction organization. But the salary of accountants and administrative staff can be attributed to indirect expenses. It should be borne in mind that this group costs are not only the salary, but also various promotions, premiums, vacation, as well as various deductions in extrabudgetary funds.
Depreciation costs are carried out using depreciation norms. They represent the process of partial transfer of the cost of fixed assets as they are deposit to the cost.
Often, the costs include the cost of services of auxiliary industries and external contractors. Direct costs include other types of costs that are directly related to production.
What applies to indirect costs
Indirect costs cannot be transferred directly to the cost of production or service, because they are distributed between various species Products. They are not directly related to the products manufactured, often they are also called overhead costs.
This, for example, rental costs, administrative and management costs, the costs of advanced training of workers, stationery, communication services, etc. When opening a business, all indirect costs to predict quite problematic, unforeseen expenses may always arise.
It is worth noting that the specified list and division of expensive costs and indirects is very conditional, each organization determines it independently based on the specifics of the organization's organization. For example, the salary of accountants in medical institution It will be indirect costs, and in the company engaged in external accounting services, are direct.
By economic content We are grouped by the following economic elements: material costs, labor costs, deductions for social needs, depreciation of fixed assets, other costs. Their structure is formed under the influence of various factors: the nature of the products and consumed material and commodity resources, the technical level of production, the forms of its organization and placement, the conditions of supply and sales of products, etc.
According to the functions of the enterprise in the production management system, costs are divided into:
- supplied-stocking;
- production;
- commercial-sales;
- organizational and managerial.
The costs of cost functions provide in planning and accounting to determine the amount of costs in the context of divisions of each sphere, which is one of the important conditions for the organization of an intra-economic calculation.
By economic Roll In the process of production, costs are divided into basic and overhead.
Basicare called costs directly related to technological process Production: Raw materials, fuel and energy on technological purposes, labor costs of production workers, etc.
Overheadsthey are formed in connection with the organization, production service and management. They consist of complex general production and general expenses. The value of these costs depends on the structure of the management of subdivisions, shops and enterprises.
By way of inclusioncost costs are divided into direct and indirect costs.
Direct costs
associated with the production of a certain type of product and may be based on data primary documents, directly and directly attributed to its cost.
Indirect costs are associated with the release of several types of products, such as production management and maintenance costs.
The choice of distribution base is determined by the characteristics of the organization and production technology and is established by industry planning instructions, accounting and calculation of the cost of production.
In practice, the costs of the enterprise are traditionally grouped and taken into account in composition and species, places of origin and media.
According to the composition Costs are divided into one-element and complex.
Single-element Costs consisting of one element - materials, wage, depreciation, etc. These costs, regardless of their occurrence and purpose, are not divided into various components.
Complex Costs consisting of several elements are called, for example, workshop and generalized expenses, which includes the salary of relevant personnel, depreciation of buildings and other one-element costs.
Accounting by type of costsclassifies and evaluates the resources used in the production and sales process. According to this feature, the costs are classified by calculation and economic elements.
The composition of the costs included in the cost of production is governed by the relevant regulatory acts.
Installed united for all enterprises a list of economically homogeneous elements of costs:
- material costs;
- labor costs;
- deductions for social needs;
- depreciation of fixed assets;
- other costs.
Under the economic element of costs, it is customary to understand the economically homogeneous type of costs of and sales (works, services), which at the enterprise level it is impossible to decompose into individual components.
Grouping costs for economic elements is an object financial accounting and shows that it is spent on the production of products, which is how the ratio of individual elements in total amount costs. It allows you to determine and analyze the structure of current production and circulation costs. To carry out this kind of analysis, it is necessary to calculate the proportion of a particular element in the total amount of costs.
Grouping costs for economic elements is the value of the current costs of production or circulation produced by the organization for this reporting period Regardless of whether the manufacture of the product has completed, whether the work was performed. The significance of this classification increases as the prerequisites for the division of the accounting system of enterprises on the financial (accounting) and internal (production, managerial) subsystems.
To calculate the cost of certain types of products, manufacturing enterprises use the cost grouping according to the calculation articles.
Calculation of the cost of production (works, services) is the calculation of the costs per unit (release) of products. The statement in which the calculation is calculated per unit of production is called the calculation.
Calculation costs We are conducted on special form, which reflect data on planned and actual expenses for calculating items of costs for the entire production of commercial products during the reporting period. The document in which these expenses is included is called the calculation, and the calculation system to determine the cost of production is calculating. In contrast to the grouping on economic elements, calculation makes it possible to take into account the costs directly related to the production of a specific product type. These expenses include both material costs and costs for creating, maintaining and managing the production of this type of product. Based on the calculation calculations, its workshop, production and complete cost is determined.
The nomenclature of articles Each Organization establishes independently taking into account its specific needs. Their approximate list is established by industry instructions for accounting and calculating the cost of production.
In the most general form, the nomenclature of calculation articles is as follows:
- "Raw materials and basic materials."
- "Semi-finished products of their own production."
- "Return waste" (deducted).
- "Auxiliary materials."
- "Fuel and energy for technological purposes."
- "The cost of paying the work of production workers."
- "Executions on social needs."
- "Expenditures on the preparation and development of production."
- "Expenses for the operation of production machines and equipment."
- "Workshop costs."
- "General running costs".
- "Losses from marriage."
- "Other production costs".
- "Commercial expenses".
The result of the first ten articles allows you to get a workshop cost, the total of the first thirteen articles forms production costs, and the result of all fourteen articles - complete cost Products.
List of costs of costs, their composition and methods of distribution by types of products (works, services), as well as the procedure for assessing the remnants of work in progress and finished products are determined by sectoral methodical recommendations. In principle, the calculation articles in each industry. In some industries, for example, transport and procurement costs are allocated (by virtue of large specific gravity), depreciation deductions (by virtue of the large production of production), etc.
At the occurrence Costs are grouped and taken into account in production, workshops, sites, departments and others. structural divisions Enterprises, i.e. According to the centers of responsibility.
Cost grouping is important in relation to the volume of production. For this feature, costs are divided into permanent and variables.
Permanent costsdoes not depend on the dynamics of production and sale of products, that is, they do not change when the volume of production changes.
Variable costswarves depend on the volume and change to directly proportional to the change in the volume of production (or business activity) of the company. As variable costs are also increasing, and on the contrary (for example, the wages of production workers manufacturing a certain type of product, raw materials and materials costs).
Variable costs calculated per unit of production are a permanent value.
In addition, there are mixed costs.
The separation of costs for production and periodic is based on the fact that the cost of production should include only production costs. They, as necessary, form the production cost of products and are used to calculate the cost of the unit of products.
Production costs include:
- direct material costs;
- direct employment costs with deductions for social needs;
- losses from marriage;
- production overhead.
Production overhead costs consist of the expenditures on the operation of production machines and equipment and workshop costs.
Periodic expensesdivided into:
- commercial;
- general;
- administrative.
These include a significant part of the total mass of expenses for management, production service, sales of products, which depends not on the volume of production and sales, but from the organization of production and commercial activities, business policies, the duration of the reporting period, the structure of the enterprise and other factors.
On feasibility There are basic (technological) and overhead.
The main (technological) costs are directly related to the production and provision of services, they include the first six cost articles: labor costs, the cost of materials, fuel, electricity, other costs associated with a specific calculation object.
Overhead - related to the maintenance of individual units (workshops, sites) or the organization as a whole and the management of them.
Important value in calculating costs and evaluation of finished products has a grouping costs depending on the time of their occurrence and attribution to the cost Products. For this feature, costs are divided into:
- current;
- future reporting period;
- upcoming.
The current includes the production costs and sales of this period. They brought income in the present and lost the ability to generate income in the future.
The expenses of the future period are the costs produced in the current reporting period, but to be included in the cost of production, which will be issued in subsequent reporting periods.
The costs include the costs that are not yet made in this reporting period, but to properly reflect actual costs are subject to inclusion in the production costs for this reporting period in a planned amount (expenses for payments for workers' vacations, the payment of one-time remuneration for long service and other costs that have Periodic character).
In the process of making management decisions should have sufficient information that would have promoted the benefit to the enterprise from the production of one or another type of goods. Under these conditions, the cost division into the following types is of particular importance:
- alternative (imputed);
- differential;
- irrevocable;
- incremental;
- margin;
- relevant.
By degree of adjustability Costs are divided into completely, partially and weakly adjustable.
The degree of cost adjustability depends on the specifics of a particular enterprise: technology used; organizational structure; Corporate culture and other factors. Therefore, the universal methodology for classifying costs according to the degree of adjustability does not exist; it can be developed only in relation to specific enterprise. The degree of cost adjustability will vary depending on the following conditions:
- the duration of the period of time (with a long period, it is possible to affect those costs that are considered specified in the short period);
- powers of the decision maker (costs that are specified at the level
Depending on the prevailing share of individual cost elements, the following types of industries and industries are distinguished: materials intensity, laborious, donated, fuel and energy-intensive and mixed. The cost structure does not remain constant, it is dynamic.
Cost grouping is used in the preparation of estimates for the production of all manufactured products. Estimation is necessary not only to reduce costs by their elements, but also for making material balances, rationing current means , development of financial plans.
Estimation costs This document in which the current costs attributed to the cost of production are grouped on the economic elements of the same name without separation of costs of products and services. The costs of the same name assume that all costs of this type of resource are taken into account in this element.
By estimates, the cost of gross, commercial and realized products is calculated, the change in the residue of unfinished production is calculated, the costs of non-production accounts are written off, the profits (or loss) of the products and the cost of one ruble of commercial products are established. The estimated incision of costs allows you to determine the total amount of consumed types of resources, determines the need for working capital.
Estimation of production costs is a consolidated calculation summing up the cost of production and sales of products. The estimate is prepared by economic elements, the list and composition of which is one. This ensures the costs of the costs of the elements in general and makes it possible to monitor changes in the cost structure.
Drawing up the estimates begins with determining estimates of the costs of auxiliary workshops, i.e. Auxiliary workshops are consumed by the main workshops, costs are included in the cost of basic workshops. Estimation of the costs of auxiliary workshops includes: own costs of the auxiliary workshop, the cost of work and services performed or provided by other shops, the cost of work and services for other workshops. Then make up the cost of maintenance and management costs (general production, general economic, outproduction costs), as well as estimates for certain types of special costs (estimates of commissioning work on the development of products, transport and procurement costs). The presence of these estimates allows us to proceed to drafting the cost of production costs according to the main workshops, which makes it possible to determine the cost estimation on the business entity as a whole.
