Cost accounting methods

Cost determination is a process starting from the collection of all information on costs arising from buying, manufacturing and selling products or services. Having collected the necessary data on expenses, it is necessary to analyze the overall amount of costs and determine the methods that make it possible to accurately calculate the cost of each type of product.

The use of specific techniques and methods that make up one or another method of cost accounting is determined accounting policies Each organization, the formation of which directly depends on the characteristics of economic activities.

Accounting for production costs in traditional accounting practice is part common system accounting. At the same time, accounting and production accounting are interconnected by each other, since they have uniform documentary procedures. economic operations and their valuation. In this case, accounting acquires management orientation.

Converting Data production accounting In the management information base, complementing the operational information and internal reporting of material-responsible persons, there is a single integrated information system that allows you to ensure effective cost management and results.

For a rational organization of cost accounting, it is important to determine the cost of accounting objects, cost accounting methods, calculation objects, calculating units and methods for calculating the cost of production.

Cost accounting objects Production is actually emerging production costs, grouped on various features necessary to obtain information for control and management purposes.

Cost calculation object is a product of production in varying degrees of readiness.

Distribution of expenses Pursuits the purpose of an adequate description of the cost of finished products and realized products. The choice of the most optimal distribution option should be carried out taking into account the restrictions imposed by production processes, the requirements of the legislation, information system and other factors.

To reflect costs, depending on the choice of one or another accounting object, the following may be used. main methods: Simple, forkid, searched, poprocess, boiler and regulatory system.

Easy way Cost accounting is used primarily in simple (single-weekly) industries, the distinctive features of which is the absence of unfinished production and semi-finished products, a small homogeneous nomenclature of products obtained as a result of a brief one-time technological process. In this method, costs are directly related to the cost of certain types of products (services).

Forgative way Accounting is used in production, where products are characterized by individual orders. On request localize and group direct costs for production, orders act as signs of analytical accounts on the cost accounting, between which indirect costs are periodically distributed. All costs for this order are collected on analytical accounts. Prior to the completion of the order, the costs of it are unfinished production, and after its completion, regardless of the length of its execution, the cost of the finished product.

Camera way Cost accounting is used in the production of mass production obtained by consistent processing of raw materials and materials in semi-finished products, and from them in the finished product. In this method, direct costs are usually taken into account by releash, and inside them - by types of products manufactured (where possible). The costs associated with the work of the equipment are also taken into account on the redistribution (workshops), and then distributed inside each redistribution by product of products. General production I. management expenses It is distributed in a similar manner between the redistribution and types of products (products).

As a rule, operational accounting is carried out only in quantitative terms. Compliance with accounting and operational accounting is usually determined only on the basis of inventory of all material values \u200b\u200bin production, i.e. Inventory of work in progress.

Poprocessive method Accounting allows you to determine the cost of products per one or more technological stages (processes), in which semi-finished products are not formed, is used in organizations with mass production. The essence of the poprocessing method is that the costs follow the product on the technological chain, i.e. Upon completion of any operation, costs are accumulated, the volume of which can be correlated with their average standard or regulatory size. The distribution of costs between the release and unfinished production, as well as between several types of products, is made at any stage of the production process.

In individual organizations, in order to reduce the labor-intensity of accounting, it can be applied an impersonal (boiler) way Accounting costs. In this case, the method is characterized by keeping accounting as a whole on the organization, workshop or cost-effective established groups of products.

Regulatory system Inappropriate accounting of actual costs, followed by definition of deviations from established norms, identifying causes of deviations and regulation.

The version of the organization of regulatory accounting implies changes in the forms of primary accounting documents, in which there must be separate positions of deviations from the norms, drawing up consolidate accounting costs for production on norms and deviations, determination of unaccounted deviations and product calculation.

As a rule, the system of regulatory accounting is distinguished separately, since the forkreda, selected, poprocess and other mentioned methods may be regulatory.

The cost of production, work performed or services rendered is consisted of the costs of material, labor and financial resources necessary for the production and implementation of the manufactured product. The list of expenses that belong to the cost of production, works or services is determined by the cost of the cost of costs included in the cost of production (works, services) approved by the Government of the Russian Federation.

Costs that determine the cost of production consist of the following elements.

These are material costs, including, in particular, the cost of raw materials and materials, the cost of purchased components and semi-finished products, the cost of fuel and energy. These are the cost of paying, deductions for social and mandatory medical insurance. This is amortization (wear) of fixed assets and other expenses (wear intangible assets, Payments for mandatory insurance Property of the enterprise, rent, travel expenses, etc.).

To properly reflect the costs of production in accounting and calculating the cost of each type of products in all cases, it is necessary to know exactly what is spent and where costs are directed. For this reason, the cost is classified according to the following parameters:

- types of products (works, services);

- the place of costs (on workshops, sites, departments, etc.);

- feasibility of economic purpose;

- method of inclusion in the cost of production;

- volume of production;

- calendar periods.

On technical and economic purpose costs are divided into basic and invoices. The main costs caused by the technological process of manufacturing products. These include: the cost of basic and auxiliary materials and components included in the products; The cost of fuel and energy used in the production of this product (the cost of heating and lighting the industrial premises is not included here); Wages of workers employed in the technological process with contributions to social and compulsory medical insurance; Costs for the maintenance and operation of equipment.

Overhead costs are divided into workshop and general economic. An example of workshop costs - the cost of heating and lighting the production premises of the workshop and shop services, the cost of paying for labor of engineering and technical staff of the workshop. General expenses - expenses for the content of the management apparatus.

According to the method of inclusion in the cost cost, the costs are divided into direct and indirect. Direct are the costs that can be attributed to the cost of each specific product type. These include all major costs, except the cost of maintenance and operation of equipment. Indirect costs are the costs that are included in the cost of indirectly, that is, by distributing between different types of products.

Depending on the volume of production, products are allocated conditional and conditionally variable costs. Conditionally and variable costs increase in proportion to the volume of production (consumption of raw materials and materials).

Conditionally constant costs are not in direct proportional dependence on the volume of products. For example, the cost of heating of industrial premises does not increase with increasing productivity. At the same time, these costs change when the volume of production is changed, so they are called constant conditionally.

On calendar periods production costs are divided into current and one-time.Current are constant costs, daily relating to this month (raw material consumption).

One-time costs are once, they refer to a number of subsequent months (the cost of repairing equipment).

Calculation or calculation of production costs and cost accounting for specific types of products is carried out under cost calculation items. Grouping costs for articles is different from the grouping by elements: Articles costs show not just spent, but also what goals are made. First, the costs of the structural unit are assembled, then the enterprises as a whole. The cost of the production plant forms production costs. The total cost of the product is made up of production costs and expenditures for its implementation.

The main component of the retail price of the product or the cost of the service or work is the cost. The company sells products to intermediaries or customers at wholesale prices exceeding the full cost of the product to the amount of the planned profit. Wholesale price can not exceed the price that prevail in the market. Intermediaries implementing products to consumers charge the fee in the form of a trade markup on the product. In this case, the retail price of the product is the amount of the wholesale price and trading charge.

Accounting for the cost of production and calculation of the cost of production is carried out on the following accounts:

- 20 "Basic Production";

- 23 "Auxiliary Production";

- 25 "general production costs";

- 26 "General expenses";

- 29 "servicing production and farms."

These accounts are active, they reflect the production process. Production costs (funds used to create products) are collected by the debit of these accounts. So, the debit of these accounts reflects an increase in production costs, and the cost of costs (decrease) is carried out on the loan of these accounts.

Accounts 20, 23, 29 are calculated, and accounts 25, 26-collectively distributive.

Direct production costs are immediately attributed to the debit of accounts 20 and 23, depending on the place of costs (main or auxiliary production). At the same time, the costs of auxiliary workshops are distributed at the end of the month between consumers of their products - by other shops and services.

Indirect costs are collected first by the debit of accounts 25, if it is workshop costs, and 26, if this is generalized expenses. At the end of the month, they are debited from the loan of these accounts to the debit of account 20 by distribution between certain types of products in proportion to the volume of release. As a result, on the account 20 all costs for the production of this type of product will be collected.

Accounts 20, 23 and 29 may have a debit balance of the reporting period, showing the cost of work in progress. Accounts 25 and 26 never have a balance - these are collectively distribution accounts.

Account 29 "Production and Household Service" occupies a special provision, it summarizes information on the costs associated with the production of products, the performance of work and services that are not the purpose of creating this enterprise. Meaning the costs of residential buildings, hostels, canteens, kindergartens, and so paragraphs consisting on the balance sheet.

In accordance with the costs in the cost of production, the costs associated with the main entrepreneurial activity are included. Investment costs (capital and financial investments) The cost of production does not turn on. The cost of production does not include other expenses not related to the production of products - the costs of the improvement of cities, to help agriculture, the content of cultural and domestic objects, etc.

Current expenses, for example, the costs of preparing and mastering the production of individual manufacture products are included in the cost, and the one-time costs for the preparation and development of new types of production of serial and mass production and production costs are not included, they are reimbursed at the expense of special sources.

The costs of manufacturing products (works, services) are included in the cost of production of the reporting period, to which relate, regardless of payment - preliminary or subsequent. It refers to the rent, fee for subscription service, a subscription fee for periodic publications of a regulatory and technical nature, etc.

Many of the listed costs are adjusted taking into account the approved limits, norms and standards in accordance with the changes and additions made to the cost of costs, which is important for taxation. For taxation, business costs, executive expenses and expenses for the maintenance of service vehicles, compensation for using personal cars for service trips are accepted within the limits established by law.

Percentage payment costs for overdue loans tax authorities Not accepted, and on payment of interest of banks are accepted within the accounting rate Central Bank RF. The costs of paying interest on expired budget loans to the cost of production (works, services) are also not included, and on payment of interest on budget loans are accepted within the rates established by the legislation.

Payment for training under contracts with educational institutions to prepare, advanced training and retraining for taxation for taxation is included in the cost of production in the manner prescribed by law. And the costs associated with the content of educational institutions and the provision of them free servicesThe cost of production does not turn on.

Under certain conditions, some types of costs are not included in the cost of production, and reimbursement due to net profit Organizations. These include the costs associated with revision or audit verification The financial and economic activities of the organization conducted at the initiative of one of the founders of the organization, while the costs of compulsory audit are included in the cost of production. Payments for the maximum allowable emissions of pollutants into the natural environment are carried out due to the cost of production, and for the excess of them - due to the profit remaining at the disposal of the enterprise.

The cost of production is one of the main indicators of the enterprise. The calculation of the cost of products is called the calculation. There are planned, estimated, regulatory and reporting (actual) calculation.

Planned calculations determine the average cost of production on the planning period. They are based on the norms of the consumption of raw materials, materials, fuels, energy, labor costs, the use of equipment and the norms of expenses for the organization of production service. For the planned period of expenses are average.

The estimated calculation is a type of planned, which is based on a single product or work to determine the price, calculations with customers, etc.

Regulatory calculations are compiled based on the norms of raw materials, materials and other costs. They are called current cost rate. Current costs are consistent with the production facilities of the enterprise at this stage. At the beginning of the year, current costs of costs are usually higher than the average costs of the costs embedded in planning calculation. At the end of the year, current cost standards below. Naturally, the normative cost of production at the beginning of the year will be higher than the planned, at the end of the year - below.

Reporting or actual calculations are accountable according to accounting on the actual costs of production, they reflect the actual cost of products, (in the actual cost of products, not planned non-production costs are included.)

Calculate the cost of production with different methods. Under the calculation method, they understand the system of receptions used to calculate the cost of the unit of products. The choice of the method is determined by the type of production, the presence of unfinished production, the length of the production cycle, the range of products produced, the complexity of production.

In industry, the regulatory, forkreda, selected and poprocessing (simple) methods of accounting for costs and calculation of the actual cost of products are used.

Regulatory method Apply, as a rule, in the manufacturing industries with mass and serial production of various, complex products. The essence of the method is as follows.

All types of production costs take into account the current standards provided for by regulatory calculations; separately lead operational accounting of deviations of the actual costs from current norms with an indication of the area of \u200b\u200bdeviations, reasons and perpetrators of deviations; Given the changes made to current costs of costs as a result of the introduction of organizational and technical measures, and determine the influence of these changes to the cost of production. The actual cost is determined by adding the amount of costs for current standards with the magnitude of deviations from the norms and the magnitude of the changes of the norms:

Z f \u003d 3 n + o + and,

where z f - actual costs;

3N - regulatory costs;

O - the value of deviations from the norms;

And - the value of changes.

Deviations of actual costs are determined by the method of documentation (inventory method). Current accounting of costs for standards and abnormalities is conducted according to direct costs (raw materials, materials, wages). Deviations on indirect expenses are distributed between the types of products after the month. Analytical accounting of production costs are conducted in cards or turnover Vedomostiwhich is based on individual types or product groups.

The normative method of accounting for costs and calculation of the cost of production provides operational control over the production costs for current standards, as well as control of deviations from norms and accurate calculation of the cost of production.

Browse methodaccounting costs and calculation of the cost of production is applied to repair work And some others. IN this case The object of accounting and calculation is a separate production order. The order can be a product, repair, assembly or experimental work. Orders may be squealing not on the product as a whole, but on its aggregates or nodes representing completed structures.

To account for costs for each order, a separate analytical account indicating the order cipher. Accounting direct costs are based on primary documents on the development of production, consumption of materials, etc. Indirect costs are distributed between separate orders conditionally accepted in this production methods.

When the cost accounting method, the reporting calculation is made up after ordering.

Several method The cost of the cost and calculation of the cost of production is used in industries with complex use of raw materials and in industries with mass and large-scale production, where raw materials and materials pass several phases of processing (redo). Costs take into account not only by product types and articles of calculation, but also to redistribute.

In the complex use of raw materials or semi-finished products, the products of various varieties and stamps are translated into the conditional variety using the coefficient system, and in the manufacture of several products from the same type of raw materials, the main product is distinguished. The rest of the products are treated as side and evaluated at set prices. The cost of by-products is deducted from the total amount of production costs, and the remaining costs are attributed to the cost of the main product.

In the final method, the most important elements of the regulatory method are used - systematic identification of deviations of actual costs from current norms ( planned cost) and accounting for changes to these norms. IN primary documentation and operational reporting The actual consumption of raw materials, materials, semi-finished products, energy and other types of costs are compared with the normative. The use of the elements of the regulatory method allows to control the cost of production, clear the causes of deviations from the norms, to identify reserves of reducing the cost of production.

Poprocession (simple) method Accounting costs and calculation of the cost of production is used in industries with a narrow product range and where there is no unfinished production in whole or in part.

The list of costs and order of their accounting is governed by the cost of costs with changes and additions to it. The "material cost" element reflects the cost:

- acquired raw materials and materials that are used for industrial needs, as well as components and semi-finished products;

- works and services of industrial nature, which are carried out by third-party organizations or industrial units of the enterprise not related to the main type of activity;

- natural raw materials;

- fuel purchased and spent on technological goals, the production of all types of energy, heating, transportation work on the production of production carried out by the transport of the organization;

- purchased energy of all types consumed on technological, industrial and economic needs;

- Losses from the shortage of the received material resources within the limits of natural loss.

The cost of material resources is formed on the basis of acquisition prices, surcharges (premises), commission remuneration, which are paid to equipped and foreign economic organizations, the cost of commodity exchange services, including brokerage services, customs duties, fees for transportation, storage and delivery carried out by third-party organizations.

From the cost of material resources in the cost of production does not include the cost of return waste. Under return waste, the remnants of raw materials, materials, semi-finished products, coolants and other types of material resources, which were formed in the production process, fully or partially lost consumer qualities of the source resource and, by virtue of this, are used with increased costs or not direct destination at all.

Return waste at the reduced price of the original material resource (at the price of possible use) is estimated if they can be applied to the main production, but with increased costs for the needs of the auxiliary production, the manufacture of widespread consumption (cultural goods) or are implemented. Estimated at the full price of the original material resource, if implemented to the side for use as a full-fledged resource.

"Costs for labor." This element grows the cost of labor personnel labor, including promotions and employees for production results, stimulating and compensating payments, including compensation for paying for labor indexing within the norms stipulated by law, compensation paid in the established The legislation of the size of women who are in partially paid leave for child care, the cost of remuneration of workers who are not in the state.

The element of "social benefits" reflects the obligatory deductions to the state social insurance authorities, Pension Fund, Employment and Health Insurance Funds.

The "depreciation of fixed assets" element reflects the amount of depreciation deductions to the full restoration of the main production assets, as well as depreciation deductions from the cost of fixed assets (premises) provided free organizations cateringserving labor collectives, as well as the cost of premises and inventory provided medical institutions For the organization of medapates on the territory of the organization.

The element "Other costs" reflects taxes, fees, payments, including by mandatory species insurance, deductions in insurance funds and other mandatory deductions that are manufactured in the procedure established by law, payments for emissions of pollutants, interest costs for loans received, for travel, for training and retraining of personnel, payment of communication services, computing centers, banks, deductions to the repair fund, and Also other costs that are included in the cost of production.

Given the costs of cost elements in the Ordere issue No. 10.

Accounting for material costs . Materials are released in production in accordance with the norms of consumption by weight, volume, area or account and are issued with limit-fence cards, requirements or overhead. The consumption of raw materials and materials in production is their consumption in the production process. Note that the vacation of raw materials and materials in the workshop is considered not as a flow rate, but as moving material values.

At the end of the reporting period (after the month), the workshop constitutes reports on the flow rate of raw materials and materials, which indicate the normative and actual costs of each type of product or several types of products as a whole. If recalculation or savings are allowed, the reports are explained in the reports. Based on these reports, accounting shops constitutes for each synthetic account separately by the dominance of the distribution of consumed raw materials and materials, from which the consumption of raw materials and materials is reflected in each analytical account discovered in the development of synthetic production accounts.

Often the distribution of raw materials and materials by types of products is carried out directly, as in primary documents According to their spending, the type (code) of the product is indicated. However, in a number of industries and industries, raw materials and materials are spent on a product group, therefore, by types of products, they are distributed indirectly by a regulatory or coefficient.

With a normative method, actually spent raw materials and materials are distributed by types of products in proportion to consumption of them normally. In the coefficient distribution, the content coefficient showing the ratio of consumption of raw materials and materials for each product.

The cost of raw materials and materials spent in the production of raw materials is reflected less redeeming the cost of return waste. The number and cost of returning waste is advisable for each type of products to determine directly, and if it is impossible to determine, it is necessary to distribute return waste by types of products in proportion to the number and cost of consumed raw materials or materials.

The auxiliary materials are carried out basically the same as the main, but they are distributed between the objects of the calculation, as a rule, indirectly, in proportion to estimated rates, which are set per unit of products based on the rate of consumption of auxiliary materials on technological purposes and their planned costs. Estimated rates are revised as flow rate changes or prices.

Article "Purchased products, semi-finished products and services of the production nature of third-party organizations reflects the cost of purchased products and semi-finished products used for the production of finished products. This also includes costs for manufacturing services (for the processing of raw materials and materials, intra-watering of raw materials and materials, etc.), which are performed by third-party organizations. These costs can be directly attributed to the cost of individual products.

The article "Fuel and Energy on Technological Objectives" reflects the costs of fuel, hot and cold water, steam, compressed air, cold, which are used directly in the production of products. Energy consumption according to individual workshops and plots are determined by counters and instruments.

The distribution of the cost of fuel and energy costs between certain types of products is carried out in the statement of the distribution of services of auxiliary industries and farms. Energy expenses are distributed between individual types of products based on the norms and valid prices.

Accounting for labor costs . The Wages of Production Workers' Wages takes into account the main and additional wages of workers and engineering and technical workers directly related to product production. To attribute the amount of wages and deductions to social insurance authorities on calculation objects are the developing table of wage distribution. It is based on primary documents on the accounting and settlement and payment statements.

The main salary of workers is included in the cost of certain types of products or homogeneous species directly. Part of the wages that cannot be attributed to the cost of individual products directly, distribute indirectly proportional to the estimated rate of the corresponding cost per unit of products. Additional wages of workers and deductions for social needs from their wages are distributed between the types of products in proportion to the main wage workers.

Accounting for the preparation and development of production . The article "Expenses for the preparation and development of production" reflects the following costs:

- expenses for the creation of new organizations, industries, workshops and aggregates (launchers);

- costs of preparing and mastering the production of products that are not intended for serial and mass production;

- costs of preparatory work in the extractive industries.

Starting expenses in the cost of certain types of products are included on the norms of repayment, installed per unit of products based on the total amount of expenses, the duration of the period of their repayment and the planned volume of production in this period.

Costs to prepare and master the production of products that are not intended for serial or mass production include the costs of designing and designing, the development of product manufacturing technology, re-equipment and reference of the equipment, etc.

The listed costs are pre-taken into account 31, and from the moment the transition to individual and small-sector production is transferred from account 31 to the debit of account 20.

The costs of preparing and mastering the production of new types of production of serial and mass production and technological processes should be distinguished. These expenses are not related to the cost of production (works, services) and reimbursement at the expense of extrabudgetary funding funds of sectoral and inter-sectoral research, experimental design and events for the development of new types of products.

The costs of preparatory work in the extractive sectors are pre-taken into account 31 "Expenses of future periods", and then written off the cost of production on the basis of calculations and based on the maturity time.

Accounting for production and management costs . These are the costs of maintaining and operating machinery and equipment, general production and general costs. The first two species are included in the cost of production under the article "General-effective expenses" and are taken into account on a synthetic account 25 "general production costs". General expenses are taken into account in the account 26 "general expenses" and on the same article are included in the cost of production.

These accounts are active, collectively distributive. At the debit of accounts within a month, costs are reflected, the loan is conducted by the cost of production accounts. Upon completion of the month, the remains on these accounts are absent.

For these expenses, a single cost control technique is established: for each species is a planned estimate with a division in articles, analytical accounting of costs is carried out under items in accordance with the established nomenclature, the actual costs of articles are compared with estimated and fixed deviations.

These expenses are characterized by some differences. Thus, the costs of the content and operation of equipment are considered conditionally variables, i.e., depending on the volume of production, and workshop and public spending are conditionally constant, that is, not dependent on the volume of production. In addition, general expenses The amount of many of them is governed by the state.

On a separate subaccount account, 25 "general production costs" are taken into account the costs of the maintenance and operation of machinery and equipment. For analytical accounting of expenditures on the maintenance and operation of equipment, the looseness of the costs of workshops (F. No. 12), which open to each workshop separately. The record in the statement is based on the primary documents and development tables of the distribution of materials, wages, services of auxiliary industries, calculating the depreciation of fixed assets, depreciation of IBS and leaflets-decoding for other monetary expenditures reflected in orders regulations.

The costs of the maintenance and operation of equipment at the end of the month are written off on accounts 20 "Basic production" and 28 "marriage in production" (for a fixed marriage) and distributed between certain types of products and incomplete production in proportion to the regulatory rates for the maintenance and operation of equipment. If there are no estimated rates, the cost of maintenance and operation of the equipment is distributed between the types of products in proportion to the amount of the main wage of production workers.

The distribution of indirect costs between calculation objects is carried out in several ways: in proportion to the main wage, regulatory or planned costs, estimated (regulatory) rates for the maintenance and operation of equipment, mass and volume of products, the number of workers workers-hours, the number of equipment and Dr. Choosing a way to distribute indirect expenses, the organization must take into account the specifics of its work, including the level of mechanization and automation of individual units, qualifications of accounting workers, etc.

On the other subaccount account 25, "general production costs" are recorded by the costs of maintenance, organization and management of the structural unit. Analytical accounting of the second part of the general production costs is carried out on each workshop separately in the statement of the cost of workshops. After the month collected in the statement f. No. 12 Costs are written off on accounts 20 "Basic Production" and 28 "Marriage in Production".

From separate accounting of expenses for the maintenance and operation of equipment and other general production costs in small organizations, you can refuse. The organization itself establishes the nomenclature of articles of all-industrial expenses with the allocation of the most significant. These costs are advisable to consolidate the cost centers and responsibility centers to enhance control over costs.

Expenditures common to the whole organization are taken into account on an active synthetic account of 26 "general expenses". Analytical accounting is conducted on individual articles grouped in four sections:

A. Expenses for the management of the organization.

B. General expenses.

B. Fees and deductions.

G. Most Saving Unproductive Costs.

Analytical accounting of general expenditures lead in the statement of the accounting of general expenses, expenditure of future periods and exproductive expenditures (F. No. 15). The statement is based on the primary documents of the distribution of materials, wages, services of auxiliary industries, calculating the depreciation of fixed assets, depreciation of IBE and leaflets-decoding for other cash flows. At the end of the month, general expenditures distribute and write off on the main, auxiliary and non-industrial production and households and other cost accounts.

For the distribution of general production and general costs, they constitute a special statement of their distribution. In industry organizations, general production and generality expenses are distributed between the objects of calculation in proportion to the amount of the main wage of production workers. The write-off of common expenditures on the purpose is reflected in the magazine-order accounting form in orders 10 and 10/1 and is issued by accounting records:

Dt accounts 20 "Basic Production" - on the amount of expenses related to the main production;

Dt account 23 "Auxiliary Production" - on the amount of expenses related to subsidiary production;

Dt accounts 63 "Calculations on claims" - on the amount of expenses due to obtaining from suppliers to reimbursement of losses from downtime but external reasons;

Dt accounts 80 "Profits and losses" - on the amount of expenses incurred by enterprises as a result of a temporary stop of production and others;

Kt accounts 26 "General expenses".

Many types of costs in the composition of generality and general production costs are limited to the established procedures of limits, norms and regulations for taxation, cost control and other purposes. These are travel, executive expenses, costs of training and retraining of personnel and others.

By travel expenses In accordance with the letter of the Ministry of Finance of the Russian Federation of May 27, 1996 No. 48, the payment of hiring of residential premises is reimbursed by the commaed employee for actual expenses confirmed by the relevant documents, but not more than 145 rubles. per day (in the absence of confirmation documents - 4.5 rubles. per day), payment for the daily - 22 rubles. For every day of finding on a business trip. These limits are enacted from June 1, 1996. The costs of use in bedding trains are reimbursed by actual expenses confirmed by the relevant documents.

These expenses also reflect on account 25 "general production costs".

Executive expenses are the costs of organizations on the reception and service of representatives of other organizations who arrived for negotiations in order to establish mutually beneficial cooperation, as well as participants who arrived at the Council meetings of the Organization and the Audit Commission. Executive expenses are recognized as tax authorities within the limits approved by the Council (Board) estimate for the reporting year. The total amount of expenses on the estimate and actual expenses should not exceed limit sizescalculated according to the standards established by the Ministry of Finance of the Russian Federation.

The inclusion of executive expenses in the cost of production (works, services) is permitted only if there are exclusive primary documents in which the date and place must be indicated, the program of reception, invited persons, participants from the organization, costs.

Enterprises should determine the specific procedure for spending funds for representation, their documenting and control, including the establishment of a circle of persons related to this side of the organization's activities. The costs for which it is impossible to provide justifications (visits to the buffet in the theater, etc.), are taken to account on acts or reports, with the decision of the organization's administration on making them to account.

Executive expenses are reflected in the account 26 "general expenses" from the loan of accounts 10 "Materials", 70 "Calculations with wage personnel", 71 "Calculations with accountable persons", 76 "Calculations with different debtors and creditors" and other submarines of representative Expenses are included in the cost of production without VAT.

It should be borne in mind that executive expenses are normalized not only depending on the volume of product sales, but also taking into account the rank of participants in the delegation. The Ministry of Finance of the Russian Federation on May 27, 1996 established the following norms of costs for 1 person: payment for food per day - up to 85 rubles; payment of breakfast, dinner, dinner associated with the official reception, depending on the rank of participants - from 95 to 115 rubles; Buffet service - up to 5 rubles; cultivation - up to 12 rubles; Household service and other expenses - up to 4.7 rubles; Acquisition of souvenirs - 45 rubles. For members of the delegation and 76 rubles. for the head of the delegation; Payment of translators - up to 24 rubles.

The norms and procedure for reimbursement of expenses in the direction of employees of organizations for the implementation of installation, commissioning, construction work, on advanced training courses, as well as for the mobile and traveling nature of the work, for the production of works by the Watch and field work, for permanent work on the road regulates the Ministry of Labor RF.

Marriage loss account . One of the reserves of improving productivity and profitability of production is the prevention of losses from marriage and alterations of poor quality works (services manufactured by products). Meanwhile, it must be recognized, marriage accounting is one of the insufficiently developed issues and is far from all enterprises.

The basis for accounting for marriage losses is an act of marriage.

The article "Losses from Marriage" is, as a rule, only in reporting calculations. Marriage is considered products and semi-finished products, which in quality do not meet the established standards, specifications or contracts. Depending on the nature of defects detected in the evaluation of finished products or semi-finished products, the marriage is divided into corrected and incorrigible (final).

Employees of the Technical Control Department in identifying a marriage make the appropriate marks in the primary discounting documents. Incorrigible marriage is issued as an act of marriage or marriage, in which several marriage facts are recorded. The act is drawn up by the technical control officer, the master and head of the workshop and is transmitted to the accounting department, where the cost of marriage is calculated. The act is approved by the head of the Organization, which decides on the procedure for writing off the loss against marriage (due to the perpetrators or by production).

The cost of an internal final marriage develops from the actual costs of established costs of expenses, except for the costs of articles: "Expenditures on the preparation and development of production"; "General running costs"; "Losses from marriage"; "Other production costs". With a large nomenclature of products, marriage is usually evaluated based on the planned or regulatory cost.

The cost of corrected marriage is determined based on the cost of raw materials, materials and semi-finished products spent on the correction of marriage, wages of workers engaged in the correction of marriage, deductions for social needs and the corresponding share of general production costs. Losses from the internal corrected marriage determine the subtraction from its cost of the amounts that hold from the perpetrators.

With fault in marriage suppliers of raw materials, materials and semi-finished products in the cost of internal final and correcting marriage, also includes a share of public expenditures in percentage According to the approved plan and wages accrued for the operation until the final marriage is detected or until the improved marriage is finalized.

The cost of an external marriage consists of the production cost of rejected products, the costs of acquiring this product by buyers, transportation costs when replacing rejected products or consumer spending on the correction of rejected products. Penalties that pay buyers for the supply of defective products are attributed to the account "profit and losses" and the price of losses from marriage do not turn on.

Synthetic accounting of marriage losses is carried out at an active account 28 "Marriage in production". The debit of this account reflects the costs of correcting partial marriage (from a loan of accounts 10 "Materials", 70 "Calculations with wage personnel", etc.), as well as the cost of final marriage (from the loan of the corresponding production account).

Losses from marriage are written off from the account of the account 28 "marriage in production" into the debit of various accounts, depending on the causes of marriage and order compensation:

accounts 70 "Calculations with wage personnel" - if the marriage occurred due to the fault of the workers;

accounts 63 "Calculations on claims" - if the marriage occurred due to the fault of suppliers of poor-quality raw materials and materials;

accounts 10 "Materials" - the value of rejected products at the price of possible use;

an appropriate production account, if not refundable losses from marriage belong to the cost of finished products.

Analytical accounting of losses from marriage leads in the context of workshops, by types of products and expenses.

Accounting loss against downtime and other production costs . Easy may be caused by different reasons: internal (i.e., according to the fault of the enterprise), external (due to the fault of suppliers of raw materials and materials, due to the cessation of electricity, water, etc.), natural disasters.

The downtime is made up of simple sheets, indicating idle time, the causes due to the work per simple amount of salary and other necessary information,

The losses from downtime on domestic and external reasons include the work of workers for idle time, deductions to social needs, the cost of raw materials, materials, fuels and energy, unproductive time during this time. Losses from downtime for internal reasons are taken into account under the article "Observational Expenditures".

The composition of the losses from downtime for external reasons includes the corresponding share of overall costs. If these losses are not subject to refund, they are attributed to the guilty organizations or for generality expenses. Losses from downtime caused by natural disasters are written off to reduce the profit of the organization.

The article "Other production expenses" takes into account the costs that are not included in any of the specified cost articles. These are the costs of warranty service and repair of products sold with a guarantee, deductions for the costs of technical propaganda, etc. Other production costs are referred to the cost of the corresponding types of products directly. If this is impossible, the costs are distributed between all them in proportion to their production costs.

Accounting, assessment and inventory of work in progress . In calculating the cost of production, the costs of the reporting month are adjusted to the difference in the value of unfinished production at the beginning and end of the month, i.e., the cost of the reporting month is added to the cost of work in progress and deduct the cost of incomplete production at the end of the month.

The incomplete product includes products that have not passed all the stages of the production process, as well as non-complied products that have not been tested and technical acceptance.

The volume of incomplete production is determined by the following methods: weighing, piece-taking, volume measurement, conditional recalculation, according to partial accounting.

The remains of unfinished production at the end of the reporting period in mass and mass production can be assessed in the balance sheet on the regulatory or planned production cost (complete or incomplete depending on the procedure for the write-off of general expenses), according to direct costs of expenses, as well as at the cost of raw materials, materials and semi-finished products. With single production, incomplete production is reflected in the balance of actual production costs.

In small enterprises with accounts that serve to account for production costs, and summarizes information, and also monitored by the production and related economic processes.

The main purpose of such accounts is to identify the cost of production and ensure control over the formation of the actual cost of products.

To increase the efficiency in the synthetic account 20 "Basic production" to small enterprises in the work plan of accounting accounts, it is recommended to provide for the following subaccounts:

20-1 "Basic Production";

20-2 "Auxiliary Production";

20-3 "Preparation and development of new types of products";

20-4 "Marriage in production";

20-5 "non-vacant work."

To summarize information on the costs of the main production is intended subaccount 20-1 "Basic production". The debit of this subaccount reflects direct costs associated directly with the production of products (performance of work, the provision of services), as well as the costs of auxiliary proceedings, indirect costs associated with the management and maintenance of the main production, the cost of preparing and mastering the production and loss of marriage.

The loan of the subaccount 20-1 reflects the amounts of the actual cost of completed production (work performed, rendered).

Analytical accounting for this subaccount is conducted under cost articles, types of products and its separate names.

At small enterprises, the main production cannot function without auxiliary and serving industries. It needs maintenance of various types of energy; vehicle services; repair of fixed assets and intangible assets; making tools, stamps, spare parts, construction parts and structures; Mining stone, gravel, sand and other materials; Forestry, sawing forest, etc.

According to the nature of the technological process, auxiliary and utility production are divided into simple and complex.

The simple consists of one redistribution, characterized by the technological continuity and mass release of homogeneous products (for example, the production of gravel, the production of electricity, steam, the preparation of the solution, etc.).

Calculation of the cost of production in complex industries, as a rule, is organized by the administrative method. At the same time, analytical accounting is conducted on individual production converters (phases) and cost articles.

So, in woodworking industries, two redesters are practiced: sawmilling of the forest and the manufacture of joinery and wooden structures. In the production of red bricks four redesters

- mining and cooking clay (raw), molding and drying, firing.

Incomplete production here consists mainly of semi-finished products own production (redistributes) and is estimated at actual cost.

In the utility production, a transpassement method is also used, in which the calculation object is a separate order (on the overhaul inventory object, etc.).

Incorrect production in the commercial metering method is estimated according to the planned cost, based on the percentage of the technical readiness of the order.

In the production producing inhomogeneous products, cost accounting is carried out under the articles of the approved cost of the costs in general on the utility production. Then these costs are distributed by types of products using conditional coefficients.

The finished products of auxiliary and utilization productions are taken into account by the statement of production, acts, travel sheets, accountable overhead, outfits, etc. In the main production, it is transmitted by actual cost, and the products of auxiliary and utility products sold on the side - price or tariffs.

Subaccount 20-2 "Auxiliary Production" is used by auxiliary and utility production to summarize cost information and production.

The debit of subaccount 20-2 reflect direct expenses associated directly with the production of products, as well as indirect costs associated with the management and maintenance of auxiliary industries and marriage losses.

The loan of the subaccount 20-2 reflects the amounts of the actual cost of the completed production of products (work performed, services rendered). These amounts are written off from subaccount 20-2 to debut accounts:

20-1 "Basic Production" - when producing products, main production;

46 "Sales of products (works, services)" - when performing work and services for third-party organizations.

The residue on subaccount 20-2 at the end of the month shows the cost of unfinished production.

Sustained accounting of production costs with a magazine accounting form of accounting is carried out in a journal-order No. 10, which is drawn up on the basis of the final data of the depositors of the costs of workshops (F. No. 12), accounting for the costs of serving industries and farms (F. No. 13), accounting losses in production (F. No. 14), accounting for general expenses, expenses of future periods and exproductive expenditures (F. No. 15) and others. The listed statements are compiled on the basis of the domes of distribution of raw materials and materials, wages, services of auxiliary production, settlements depreciation, Decoding on other cash flows.

Summary cost accounting is organized by a wireless or semi-finished version. According to a wireless version, the costs of the costs for each workshop are limited, the movement of semi-finished products is not reflected, and control over their movement from the shop to the workshop is carried out by accounting according to operational accounting in physical terms. The cost of semi-finished products after each redistribution is not determined - calculate the cost of the finished product.

According to a semi-finished version, the movement of semi-finished products from the workshop to the workshop is issued by accounting records, the cost of semi-finished products is calculated after each redistribution. This option allows you to identify the cost of semi-finished products at various stages of processing and provides more efficient control over the process of formation of the cost of products.

For composite accounting costs, a statement of consolidated production costs is applied.

With a plan of 1991 accounts, it is possible to use the methods of grouping and writing off the cost of production, which provides for the separation of costs for variables, conditionally variables and conditionally constant, and calculus of incomplete (partial) production cost of products. Currency costs are taken into account on the calculation accounts 20, 23 and 29. Conditionally and variable costs are pre-taken into account on account 25, and then write off to accounts 20 and 23. Conductive costs in terms of production costs are taken into account on account 26, and in terms of commercial - on Account 43 "Commercial expenses". At the end of the reporting period, conditionally permanent costs are written off from accounts 26 and 43 in the debit of accounts 46 "Sales of products (works, services)".

With this method of grouping and writing off the cost of production on accounts 20, 23, 29 is reflected incomplete production cost Products (no general expenses). At the end of the reporting period, the incomplete actual cost of production is written off from the credit of accounts 20, 23 and 29 to the debit of accounts 40, 37 and other accounts. It follows from this that the finished products, shipped goods and incomplete production will also be recorded in accounting and reporting on incomplete cost.

When using a new methodology, the production cost of production costs and cost calculation of the cost of production becomes closer to the "Direct-Kosting" system, which is used in countries with a developed market economy.

Under the center of responsibility understand part of the organization, on which it is advisable to collect and summarize accounting information About her activities. This is done in order to promptly monitor the costs and results of the activities of the centers, evaluate the activities of managers. This accounting and control system can be implemented under the condition of accurate determination of the scope of responsibility of each manager.

There are three types of responsibility centers: the cost center, the center of profit and the investment center. The cost center controls only costs. The main goal of the manager of this center is to minimize the cost of production. The results are estimated based on the comparison of the estimates and the actual cost report.

The profit center controls costs and revenues (revenue). The manager of this center controls costs, sales and sales price (external or transfer). The activities of the Center are evaluated on the statements made at the form of an organization's income statement and loss.

The investment center controls costs, income and capital investments. Investment centers are created, as a rule, in large structural units organizations. To assess the activities of these centers, additional indicators of the profitability of assets, the effectiveness of capital investments and the use of profits are used.

Management accounting tools for responsibility centers - estimates and reports. Estimation for the responsibility center must contain data on expected costs for a certain amount of products or work over a certain period. All costs should be enshrined at certain divisions and specific employees.

In addition to the usual estimates, under this system, it is advisable to use flexible estimates that allow you to recalculate the expected costs of actual production. It should be borne in mind that in variable expenses the dependence of the cost of production volume is directly proportional. According to conditionally variable costs, their dependence on production is expressed by the dependence ratio, which can be calculated by correlation methods. Permanent costs are taken for independent production.

It is advisable when using flexible estimates in reports for each controlled cost of expenses to show expenses on the estimate; expenses adjusted to the actual volume; actual expenses; Deviations of actual expenses from expenses by estimate and from the adjusted value. In the report on the enterprise, in addition to the controlled costs of the enterprise, data on costs for each workshop are given. In the report on the workshop, in addition to the controlled costs on the workshop, data on the plots are given.

Profit Center Reports should contain indicators that form profits - sales volume, production cost, commercial expenses, operating expenses, and deductions from profits and various profit indicators.

Ivanovo branch

Educational institution of higher vocational education

Centrousity of the Russian Federation

"Moscow University of Consumer Cooperation"

Course work

By discipline: "Accounting management accounting"

On the topic: "Cost accounting methods"

Performed:

2 student 2 courses 2 groups of CSO

Specialties 060500.

Fedorova A.S.

Checked: Mikheeva I.I.

Cipher:

Option:

Ivanovo 2005.

Introduction

Chapter 1 "Cost accounting methods"

1. The concepts of cost accounting and cost calculation.

   The method of accounting for the cost of actual and regulatory costs.

   The sealing method.

   Current cost accounting method.

   Popped cost accounting method.

   Method of accounting costs at full cost.

   Margin accounting method.

Chapter 2 "Practical Part"

Conclusion.

Bibliography.

1. Introduction.

Accounting management accounting is one of the new and promising directions of accounting practice. Accounting management accounting provides managerial personnel of organizations with information necessary for planning, control and management. The object of management accounting is the costs (current and capital) enterprises and its individual structural divisions - responsibility centers; the results of economic activity, both the entire enterprise and individual responsibility centers; Internal pricing, budget and internal reporting. For optimal and rational management decisions, it is necessary to know about the composition of their costs and understand the information on production costs.

The most important function of accounting management accounting is calculation.

The topic of this course work: "Cost accounting methods".

The purpose of the work is a description of modern methods of accounting and identifying the most alternatives. The task of the course work is expressed in comparison of species, methods and systems for accounting for costs and calculation of cost in order to identify the best and promising.

The paper describes the evolution of cost accounting methods, the organization of accounting for production costs, the role of costing the cost of production in the production management, the main methods of calculation: poprocessing, seamed and recurrent, as well as the actual and regulatory methods of cost accounting and calculation.

2. Chapter 1 "Cost accounting methods."

2.1. The concept of accounting costs and calculation of the cost of production.

Costs of production (appeal) It is customary to be called the cost of living and emitted labor for the manufacture of products, goods (performance, provision of services) and selling them. In practice, the term "production costs" is used to characterize all production costs for a certain period. Costs related to released products performed by the work provided to services are expressed in the cost of production (works, services). The costs of production are the cumulative costs of the enterprise on the production and sale of products for a certain period regardless of whether the costs of the finished product (which corresponds to the cost of products) or to work in progress.

The cost of production is defined as "the current costs of living and extradited labor for production (production) and the sale of products (works, services)".

Classical determination of cost was kept in paragraph 1 of the provisions on the cost of production and sales costs (works, services) included in the cost of production (works, services), and on the procedure for the formation of financial results, taken into account in the taxation of profits: "Product cost (works, services) is a valuation of natural resources used in the production process (works, services) of natural resources, raw materials, materials, fuels, energy, fixed assets, labor resources, as well as other costs of its production and implementation. "

In other words, the cost of production (works, services) shows what each organization costs the production and sales of products (works, services), how diverse the costs produced at the same time are.

However, the calculation of the cost may vary under the influence of the following factors:

a) depending on the degree of readiness of the production and its implementation, the cost of gross, commodity, shipped and realized products distinguish;

b) depending on the amount of products - the cost of the unit of products, the total volume of released products;

c) depending on the completeness of the current expenditures in the cost of the calculation object - the total actual cost and abbreviated (truncated) cost;

d) depending on the efficiency of the cost formation - the actual (historical, "posthumous") or regulatory, planned.

For planning and taking into account the costs associated with the production and sale of products (works, services), it is grouped by articlesCalculation. This allows you to form a production and complete cost of products. Costs for calculation articles in their composition are wider than element, as they take into account the nature and structure of production, creating a base for determining the price of the created products and economic analysis.

So, because on the current legislation, the costs are understood in essence, the costs associated with the production and sale of products, despite the fact that in their intended purpose they refer not only to the costs that are included in the cost of finished products, but also to unfinished production, We will more often apply the phrase "costs of production and circulation" or a shorter term - "costs".

The concept of cost appears in many regulatory acts of the Russian Federation. At the same time, at least two aspects of this term - economic and tax should be distinguished.

When considering the economic aspect of the cost, the content of acts included in the system of regulatory regulation of accounting should be guided. Given the integrated nature of this concept, it is clearly or indirectly present in almost all documents. Therefore, the economic sense of the cost of the product should be sought in the regulatory documents at all four levels of the system of accounting legislation in Russia.

At the first level it is:

Civil Code of the Russian Federation, part of the first and second;

Tax Code of the Russian Federation, part of the first and second, including the 25 chapter of the second part of the NK;

Federal Law "On Accounting";

Federal Law "On Simplified Taxation System, Accounting and Reporting for Small Entrepreneurship Subjects" (with changes and additions);

Regulations on accounting and reporting in the Russian Federation;

At the second level there is a system of national accounting standards - accounting provisions (PBU). At the moment, 15 provisions are made, which regulate the principles of accounting for individual facilities (fixed assets, material and industrial stocks, property and obligations expressed in foreign currency, capital construction contracts, etc.), as well as general principles accounting and reporting (drawing up the accounting policy of the organization, the rationing of costs and income, conditional facts of economic activity, etc.).

Third level - various kinds methodical instructions, Recommendations mainly by the Ministry of Finance of the Russian Federation, taking into account, among other things, the sectoral specifics of various organizations.

Fourth level - internal working documents of the organization, the main of which is the Regulation on accounting policies Organizations.

The main regulatory act on the cost of costs (cost) currently acting is the Regulation on accounting "Organization's expenses" of PBU 10/99.

2.2. The method of accounting for the cost of actual and regulatory costs.

Fig.1 "Classification of cost accounting methods and calculation"

cost accounting methods

poprocessive

method

camely

method

forgative

method

Regardless of the many accounting objects, costs can be explored by two methods - the actual and method of accounting for regulatory costs.

Accounting for actual costs is the method of consistent accumulation of data on actually produced costs without reflecting in accounting data on their values \u200b\u200bfor applicable norms.

The regulatory method of accounting implies a preliminary definition of regulatory costs for operations, processes, objects with identification during the production of deviations from regulatory costs. The actual costs are determined by the algebraic addition of costs for standards and deviations from them.

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

The actual method of cost accounting is the traditional and most common in domestic enterprises. However, this method has many shortcomings, which will be discussed below.

Accounting for actual costs is based on the following principles: full and documented reflection of primary production costs in the accounting accounts system, accounting registration at the time of occurrence, attributing actually produced costs of their accounting objects and cost carriers, comparing actual indicators with planned.

The method allows you to determine the actual (historical) cost.

At the beginning of the twentieth century, this method was criticized by economic scientists. So, Ememerson touched upon this issue in his book "Labor productivity as a basis for operational work and wages." In the chapter concerning the cost of the cost, the author emphasized the slowness of the accounting, and the erroneousness of the obtained digital data on the cost as a consequence of the "mixing of production costs with the (random) costs that do not even have the most distant attitude towards cost." According to G. Emerson, the main drawback of the method is that he almost does not have any value as eliminating losses.

As well as disadvantages of the actual cost accounting method are:

Insufficient efficiency of providing data for management personnel. Data on the cost of the manufactured product is provided only at the end of production;

There are no, any standards - accounting of "historical" cost-consuming, creates a lot of additional work on registering economic facts, and therefore it turns out to be more expensive.

The most important disadvantage of the method is the impossibility of the operational filing of the signaling of the productive loss of labor and materials that could be eliminated by making emergency measures.

T about., Most progressive especially in the conditions of developing market relations and a cruel competitive struggle, options for accounting for regulatory costs are provided.

The regulatory method assumes that for each type of product is a preliminary regulatory calculation, i.e. Calculation calculated on the norms of consumption and labor costs operating at the beginning of the month.

Calculation can be carried out both within the accounting system (ordered regular process) and on demand (for example, collecting and measuring the costs associated with the equipment replacement). Of course, constant calculation is more expensive than the time spent from time to time, and the decision on how detailed data should come from a production accounting system on a regular basis, is made on the basis of comparison of costs and income.

Calculation at any enterprise, regardless of its type of activity, size and form of ownership, is organized in accordance with certain principles.

1. Scientific Subsequent classification costs on the production.

Currently, in the absence of industry recommendations, cost classification issues should be solved by organizations independently taking into account industry features and management goals.

2. Establishing object accounting objects, calculation objects and calculating units.In many cases, the cost accounting objects and calculation objects do not coincide. Cost accounting objectsthere are places of their occurrence, views or groups of homogeneous products. Place the occurrence of costsin managerial accounting, the structural units and divisions of the enterprise in which initial consumption occurs production resources (jobs, brigades, tsehi, etc.).

Under calculation object (cost carrier) understand the types of products (works, services) enterprises intended for sale in the market.

In the extractive industries in the absence of incomplete production (for example, in energy, gas, oil, etc.), the cost accounting object coincides with the calculation object (cost carrier). The same is observed in enterprises with an individual nature of production (for example, heavy engineering enterprises), as well as in organizations working on the system of orders (household service enterprises, repair shops, auditing firms, etc.). In those production where technological process It is divided into a number of stages (redistributes), such conformity is not observed. For example, in the textile industry, individual conversion is becoming accounting objects - spinning, weaving, finishing, and the calculation object - finished products, i.e. the cloth. In other words, the choice of object accounting object depends on the technological features of production, the specifics of the products produced.

The choice of a calculation unit depends on the features of production and manufactured products (services provided, work performed). Natural units (pieces, tons, meters, etc.) can be used; Conditionally natural units (for example, in the shoe industry - 100 pairs of shoes of a certain type, in the foundry production - a ton of casting a certain type, in the canning industry - conventional cans); time units (hours, machine-clock, man-days); Units of work - one ton of cargo transported.

3. Choosing the method of distribution of indirect expensesextremely important for the correct calculation of the cost of the unit of products (works, services). It is made by the company independently, recorded in accounting policies and is unchanged during the entire fiscal year.

4. Differentization of costs in periods.At the same time, it is necessary to be guided by the principle of accrual. His essence is that the operations are reflected in accounting at the time of their commission and are not linked with cash flows. Income and expenses obtained (incurred) in reporting periodare considered income and expenses of this period regardless of the actual arrival time (or payments) money. Revenues and expenses not related to the reporting period are not recognized by the income (costs) of the reporting period, even if the money was received or listed in this period.

5. Separate accounting for current costs of production and over capital investments.This principle was reflected in the Law of the Russian Federation "On Accounting" (Art. 8, paragraph 6) and in the Regulation on accounting and accounting reporting in the Russian Federation.

6. Choosing a method for accounting for costs and calculation.Under the method of accounting for the cost of manufacturing and calculating the cost of productsunderstand the combination of methods for documenting and reflecting production costs, ensuring the definition of the actual cost of products, as well as expense costs per unit of products. In other words, this is a set of ways to analytically account for production costs for calculating facilities and methods for calculating calculation units. The generally accepted classification of cost accounting methods and calculation does not yet exist. Nevertheless, they can be grouped by three signs: according to cost accounting objects, on the fullness of the costs taken into account and on the efficiency of accounting and controlling costs (Fig. 4.1).

Fig. 4.1. Classification of cost accounting methods and calculation

In terms of accounting objects, poprocessive, searched, forbidden methods, as well as the cost of accounting costs (calculation) of functions. From the point of view of completeness taken into account, it is possible to calculate the complete and incomplete ("truncated") cost. Depending on the efficiency of accounting and controllence distinguish the method of accounting for actual and regulatory costs.

The method of accounting for costs and calculation is selected by the company independently, as it depends on a number of private factors: industry affiliation, size used, the product range, etc., in other words, from the individual characteristics of the enterprise. In practice, these methods can be applied in various combinations. For example, you can resort to the recurring method, calculating the incomplete cost of orders; It is possible to apply a stepwise calculation using material resources consumption standards, and it is possible to take into account their actual consumption, etc. The main thing is that the method selected by the Organization ensures the possibility of grouping costs for individual accounting objects, current control over production costs, as well as the possibility of implementing the most important principle of management accounting - management of the cost of deviations.

When determining the cost of manufactured products (services or works) important role Play methods of accounting costs. In Russian companies are used various methods Cost write-offs, that is, the calculation of products that include receptions for registering and summarizing information about production costs. The data is enshrined in special registers and are used to follow the subsequent calculation of the cost. The calculation of indicators can be carried out in general on the manufactured goods, according to their species, groups, etc. We will understand which methods for accounting for costs in the enterprise.

The company's efficiency can be assessed using competent accounting of current costs. The choice of cost accounting method is carried out by the organization independently by consolidating the method in accounting policies, taking into account current legislative requirements. When changing regulatory provisions, the company's accountant needs to make appropriate changes in accounting. The main methods used by accountants of companies in the Russian Federation are the following:

• Regulatory - widespread in enterprises with mass production or serial, in manufacturing industries, light industry, engineering. Based on the use of specified norms.
• Poprocessive - most often used on power plants, in the extractive or chemical industry, that is, where the nomenclature of products is narrow, and semi-finished production is not completely or limited. Allows you to accurately reflate each individual process.
• Browse - applied in small-sector, individual production of complex products; In repair and experimental services. For example, it is shipbuilding and engineering enterprises. The calculation of the cost of each of the products is carried out on the basis of direct and indirect costs.
• The hotline is common in mass production, which is characterized by consistent multistage processing of materials and raw materials. For example, it textile industry, metallurgical industry, as well as chemical and oil refining. Calculation is carried out on a non-fabric method or semi-finished, calculating the cost at each limit (stage) of production.

Essence of the regulatory method of accounting for production costs

Features, the concept of a regulatory cost accounting method is that the formation of regulatory calculation of products is conducted on the basis of the specified period developed in advance and existing on the beginning (as a rule, methodical recommendations) Norm. At the same time, absolutely all types of existing costs are taken into account by specified values. Separately reflect deviations of the actual costs from current norms - necessarily causes the causes (justifications) of such discrepancies, places and perpetrators. This is done in order to make appropriate changes to calculations and determine the influence of indicators on the final cost of products.

In the process of manufacturing GP, the regulatory method for accounting for production costs uses such a formula:

Costs on fact \u003d costs for norms + deviations from the norm + changes in the norms.

As it is clear from the names of the values \u200b\u200bto calculate the actual cost, it is required to summarize the costs of stirring standards with existing deviations (both in the form of savings and recalculation) and produced during the period of changes in indicators. It should be borne in mind that the norms are laid at the beginning of the period, and the cost calculation over the period is based on the approved values. But if for various reasons changes are made, such a difference is subject to special accounting, and recalculation is allowed only as of next year. Everything regulatory values Approved by the head of the enterprise or an authorized responsible person.

Deviations are determined in the context of direct costs. These are raw materials, materials, salary, wear, etc. With regard to other costs, indirect, the amount of deviations on them at the end of the month are distributed among all types of products. The disadvantage of this method is the impossibility of performing current control over production costs.

Basics of applying a population method for accounting for costs and calculation

The essence of the population method of accounting for costs and calculation of products is that the calculation of the cost in the organization is carried out without breaking on the types of products, that is, with the definition of calculation throughout the production process as a whole. At the same time, both direct costs and indirect, distribution are not subject to and are written off on the entire production of GP (finished products) according to the relevant articles. An object of accounting is considered not a specific product, and the production process, hence the name of the method.

In the calculations, no special formulas are used, and middle Cost One product is determined by dividing the aggregate magnitude of the costs produced during the period of costs for the number of products issued. If production is distinguished by a long cycle, for each month calculation is performed, and the final cost is determined at the completion of the process. Management costs and subsidiary proceedings are taken into account by general working items.

The use of this method is justified in those organizations where semi-finished products are missing, that is, incomplete; Massively manufactured homogeneous products; The technological process is characterized by a short period. The nuances of the calculation differ depending on how many nomenclature names exists in production. If only one type of products is produced, the cost of one unit is calculated by a simple division of total costs by the number of GP.

If several are produced different species Products, Calculation is determined by the distribution of products, and total costs are distributed according to the adopted method. If there is an incomplete in the production, the remains of the NWP are taken into account by the method adopted in the company to assess the beginning and end of the period, and current costs for the month are corrected by the remainder of the work in progress.

Using a closer method

The accounting method for accounting for costs and calculation is used for the sake of accurately determining the cost of individual types of products, as well as when carrying out repair equipment and auxiliary works. The object of accounting in this method is not a type of product, but directly the order to the agreed number of GP. The scope of application of the closer cost accounting method is individual production or small-sector, consisting of the same product nomenclature. If large products are made on a long cycle, the order calculation is performed not on the entire object as a whole, but on its part - nodes, aggregates and other designs of completed manufacturing.

An example of a closer cost accounting method

Suppose a furniture manufacturing company released 2 orders for a month: the first includes 5 cabinets, the second 7 tables. Direct costs are equal: on the first order - 120000 rubles, on the second - 50,000 rubles; indirect \u003d 70000 rubles. No incomplete, we make calculations:

• Full cost 1 order \u003d 120000 + (70000 x 120000/170000) \u003d 169411.76 rub.
• Full cost of 2 orders \u003d 50,000 + (70000 x 50000/17000) \u003d 70588.24 rub.

In the method of the method, the production cost of production was calculated with the distribution of indirect costs to the base for which direct costs were adopted. But the method is allowed when certain types of production costs take into account evenly by dividing the entire amount of products produced. In this case, the distribution of indirect costs will be the same.

FEATURES OF THE CENTRAL METHOD OF CONTRIBUTION OF PRODUCTION

The online cost accounting method is the cost calculation of the cost of production, but to redistribute. Applied on production with homogeneous raw materials. The object of accounting for spending under the final method is not a unit of product, but separate phases of processing MPZ. And the totality of the workers is recognized as a transfusion of the use of raw materials. technological operationsAs a result of which the intermediate semi-finished product is produced or already GP.

The procedure for using such a method can be modified in each organization depending on the reflection method. There is generally the fact that for each redistribution direct costs are formed, inside different stages of the product (semi-finished or finished) are combined according to the relevant groups according to the degree of homogeneity of the raw materials and the complexity of its processing, and indirect costs are distributed through the selected principle. It is decided on its own, a decision on which resellers, production stages are calculated costing costs, as well as which nomenclature names are included in each phase.

The basis for the application of a copyright method of cost accounting is the two common options - semi-finished and non-reflex. For the first characteristic determination of the cost of semi-finished products at each stage of processing, which allows you to cost more accurately and monitor the cost of finished products. With the second, the calculation of semi-finished products is not produced, the cost of GP is determined after the release from production, and the movement of such objects is carried out between the workshops in physical terms without making records on the buildings.

The difference between semi-finished and non-flexible cost accounting methods

In the accounting department, the wireless method of accounting costs is characterized by the fact that the products that have not passed the full technological processing released from one stage, but used for the further production of GP, are not reflected in the account 21, and are part of the incomplete in contact. 20. The internal movement of semi-finished products between the workshops is monitored by data in physical terms, which are recorded on the centers of responsibility. In the calculation process, the cost of GP is determined based on the cumulative costs at all stages (releasters) of production.

In contrast to the non-reflex method in accounting, the semi-finished method of cost accounting method implies the initial gain of the manufactured semi-finished products to the organization's warehouse and the subsequent write-off (transmission) of objects to other workshops for further use in the production of GP. To reflect operations, the sch is applied. 21, and the calculation of the cost at each stage is necessary for the correct leave of products. Options for calculating the cost of the unit There are different - at the cost of the MPZ, according to direct costs, according to the regulatory or actual, as well as an accounting price. The optimal technique is selected by the company and is fixed in accounting policies.

On the fullness of cost accounting, methods are distinguished:

• Direct-Kosting - In this method, the costs are divided into permanent and variables. The cost of GP consists only of variable costs - materials, raw materials, salary and general production variables (utility costs, equipment maintenance costs, salary of general studies, etc.). The constant costs are not related to the production process relate directly to the financial result. The margin accounting method is used to regulate the volume of product output, analysis of the workload of equipment, the calculation of sales prices and the definitions of the minimum volume of the GP production to cover current spending.
• The method of accounting for complete costs is to attribute to the cost of products of all current production costs. With this method, direct and general production costs are directly charged to the cost, and the general costs relate to costs without separation of products.

Current methods for calculating products were gradual development and implementation in enterprises. The ancestor of modern calculations can be called a boiler method of accounting for costs, which is to summarize all costs produced for the period of costs in the overall boiler. At the same time, neither the types of products produced nor the place of expenditures were taken into account, which did not allow to determine the cost of the cost correctly and taking into account the characteristics of the manufactured products. Currently, this technique continues to act only on those enterprises where one type of GP is produced and there is no need to calculate the accurate cost.

The method of accounting for ABC costs in Russia is disseminated little and is used mainly not to calculate the cost, but in order to financial analysis of the success of the enterprise. This method consists in calculating certain types of work (functions), followed by a partial classification of the product price. In this case, the entire technological process is divided into simple components with the calculation of consumed resources. According to the results, all spent resources determine the final cost of GP.