The collection and processing of information in management accounting is carried out in order to meet the needs in solving various problems. Depending on the tasks set, approaches to the procedure for collecting and processing information are also formed. An important place in the management accounting system is occupied by the concept of costs and their classification, which are one of the main objects of management accounting.
In management accounting, the goal of any cost classification should be to assist the manager in making correct, rationally informed decisions. When making decisions, the manager must know the degree to which costs affect the level of production costs and profitability. Therefore, the essence of the cost classification process is to highlight that part of the costs that the manager can influence.
In accordance with the directions of cost accounting in management accounting, the following classification groups of costs are distinguished (Figure 2.1).
Rice. 2.1. Classification of costs in management accounting
Consider classification of costs to determine cost, estimate the value of inventories and profit.
1. Accounting for the total amount of production costs is organized by economic elementscosts, and accounting and costing certain types of products, works and services - by cost item. This type of classification is determined economic content costs incurred.
The economic element is a homogeneous type of cost that cannot be decomposed into any component parts. Cost estimates are made for economic elements. There are five cost elements:
- material costs (minus the cost of returnable waste);
- labor costs;
- deductions for social needs;
- depreciation of fixed assets;
- other costs.
To control the composition of costs by places of their commission, it is necessary to know not only what was spent in the production process, but also for what purposes these costs were made, i.e. take into account the costs in the areas in relation to the technological process. Such accounting allows you to analyze the cost of its component parts and for some types of products, to establish the amount of costs for individual structural units. The solution to these problems is carried out by using the classification of costs by items of calculation. The list of calculation items, their composition and methods of distribution by type of product are determined in accordance with industry guidelines, based on the characteristics of the technology and organization of production by the enterprise itself. However, there is an approximate standard nomenclature of cost items for various industries:
1. Raw materials and materials
2.Purchased products, semi-finished products and services of third parties
3.Returnable waste (deducted)
4. Fuel and energy for technological purposes
5.Transportation and procurement costs
Total: Materials
6. Basic wages of production workers
7 additional wages for production workers
8.Deductions for social needs from basic and additional wages
9.Expenses for preparation and development of production
10.Costs for the maintenance and operation of machinery and equipment (RSEO)
11. General operating expenses
Total: Workshop cost
12.General Household Expenses
13 loss from marriage
Total: Production cost
12. Commercial (non-production) expenses
Total: Total cost
In terms of their composition, the costs of calculation items are wider than elemental ones, since take into account the nature and structure of production, creating a sufficient basis for analysis.
2. Incoming and expired costs.Incoming costs – these are the funds, resources that have been acquired, are available and are expected to generate revenues in the future. In the balance sheet, they are reflected as assets.
If these funds (resources) during the reporting period were spent to generate income and have lost the ability to generate income in the future, then they go into the category expired. In accounting, the elapsed costs are reflected in the debit account 90 "Sales".
The correct division of costs into incoming and outgoing costs is of particular importance for assessing profit and loss.
3.Direct and indirect costs... TO direct costs include direct material costs and direct labor costs. They are accounted for on the debit of account 20 "Main production", and they can be attributed directly to a specific product on the basis of primary documents.
Indirect costs cannot be directly attributed to any product. They are distributed between individual products according to the methodology chosen by the organization (in proportion to the basic wages of production workers, the number of machine tool hours worked, hours worked, etc.). This technique is described in the accounting policy of the enterprise. Indirect costs are divided into two groups:
General production (production) costs – these are the general costs of organizing, maintaining and managing production. In accounting, information about them is accumulated on the account. 25 "General production costs".
General business (non-production) expenses are carried out in order to manage production. They are not directly related to the production activities of the organization and are accounted for on account 26 "General business expenses". A distinctive feature of general business expenses is that they do not change depending on changes in the volume of production (sales). They can be changed by management decisions, and the degree of their coverage - by sales.
Dividing costs into direct and indirect depends on the method of attributing costs to the cost of production.
4. Basic and consignment notes. By technical and economic purpose costs are divided into the following groups:
The main- costs that are directly related to the production process of products, works, services (materials, wages and salaries of workers, wear of tools, etc.). The main costs are accounted for on the accounts for accounting for production costs: 20 "Main production", 23 "Auxiliary production".
Overhead- costs of management and maintenance of the production process (general production and general business costs). Overhead costs are accounted for on accounts 25 "General production costs", 26 "General business costs".
5. Production and non-production (periodic costs, or period costs).Production costs - these are costs included in the cost of production. These are material costs, and therefore they can be inventoried. They consist of three elements:
Direct material costs;
Direct labor costs;
General production costs.
Non-production costs (recurring) - these are costs that cannot be inventoried. The size of these costs does not depend on the volume of production, but on the length of the period. These costs include selling and administrative expenses. They are recorded on the account. 26 "General expenses" and account. 44 "Costs of sale". Recurring costs are always attributed to the month, quarter, year during which they were incurred. They do not go through the inventory stage, but immediately affect the calculation of profit. Thus, recurring costs are always outgoing, production costs can be considered incoming.
6. Single-element and complex costs. Single element call costs that in a given organization cannot be decomposed into terms: material costs (minus the cost of returnable waste), labor costs, social deductions, depreciation of fixed assets, and other costs. Complex costs are composed of several economic elements. For example, shop floor (general production) costs, which include almost all elements.
This grouping of costs with varying degrees of detail can be carried out depending on the economic feasibility and the desire of the management. For example, at enterprises with a high degree of automation, wages with deductions in the cost structure are less than 5%. In such enterprises, as a rule, direct wages are not allocated, but combined with the costs of maintenance and production management under the item “added costs”.
Because management decisions are generally forward-looking, management needs detailed information about expected costs and revenues. In this regard, in management accounting, classification groups of costs are distinguished, which are taken into account when making decisions, planning and forecasting.
1. Fixed and variable costs. It is possible to objectively describe the behavior of costs by studying their dependence from production volumes, those. dividing the costs into fixed and variable costs.
Variable costs increase or decrease in proportion to the volume of production (provision of services, turnover), i.e. depend on the business activity of the organization. Both production and non-production costs can be of variable nature. Examples of production variable costs are direct material costs, direct labor costs, costs of auxiliary materials and purchased semi-finished products. Examples of variable non-production costs are the costs of warehousing, transportation, packaging of finished products, which directly depend on the volume of sales.
Variable costs characterize the cost of the product itself, all the rest (fixed costs) - the cost of the enterprise itself. The market is not interested in the value of the enterprise; it is interested in the value of the product. Cumulative variable costs ( V) have a linear dependence on the indicator of the business activity of the enterprise, and the variable costs per unit of output (specific variable costs - b) Is a constant value (Figure 2.2).
Rice. 2.2... Dynamics of total (a) and unit (b) variable costs
Production costs, which remain practically unchanged during the reporting period, do not depend on the business activity of the enterprise are called permanent production costs. Even with a change in production (sales) volumes, they do not change ( A). Fixed costs are the costs of wages for management personnel, depreciation deductions for plant management premises, communication services, travel and other management costs. In practice, the management of the organization makes decisions in advance about what the fixed costs should be based on the planned estimates for the groups of these costs. Fixed costs per unit of production (unit fixed costs - a) decrease in steps (Figure 2.3).
Rice. 2.3. Dynamics of total (a) and unit (b) fixed costs
In practice, fixed and variable costs are rare. Most of the costs have both fixed and variable components. Therefore, they talk about conditionally permanent or conditional variables costs. Conditional fixed costs – these costs are growing in leaps and bounds, i.e. for a certain volume of output, these costs remain constant, and when it changes, they increase sharply. For example, to increase the number of products in the shop, it is necessary to install another machine, but at the same time as the volume of production increases, fixed costs will increase due to depreciation deductions for the machine.
The notional variable costs also change depending on changes in the business activity of the organization, but unlike variable costs, this dependence is not direct. For example, the monthly payment for a telephone includes two components: a fixed part - a subscription fee and a variable part - long-distance calls.
To describe the degree of responsiveness of variable costs to the volume of production, the indicator is used - cost response factor (K), introduced by the German scientist K. Mellerovich. It characterizes the relationship between the rate of change in costs and the rate of growth of business activity of the enterprise and is calculated by the formula:
where Y is the growth rate of costs,%;
X is the growth rate of business activity (volume of production, services, turnover),%.
A variety of variable costs are proportional costs. They are increasing at the same rate as the business activity of the enterprise. In this case, the cost response factor will be equal to 1 (K = 1).
The costs that grow faster than the business activity of the enterprise are called progressive. The cost responsiveness value must be greater than 1 (K> 1).
Finally, the costs, the growth rate of which lags behind the growth rate of the organization's business activity, are called degressive. The value of the response coefficient will lie in the following interval: 0< К < 1.
Therefore, any costs in general can be represented by the formula:
where Y - total costs, rubles; A - their constant part, not depending on the volume of production, rubles; b - variable costs per unit of production (cost response factor), rubles; X is an indicator characterizing the business activity of an organization (volume of production, services rendered, turnover, etc.) in natural units. Graphically, the cost change is shown in Figure 2.4.
Rice. 2.4. Dynamics of aggregate variable and fixed costs
2. Costs taken into account and not taken into account in estimates. The process of making management decisions involves comparing several alternative options among themselves. . The compared costs can be divided into two groups: unchanged for all alternatives and changing depending on the decision. Costs that are relevant only to a given problem (distinguishing one alternative from another) are called relevant. These are the costs, the amount of which will depend on the decision made. Irrelevant - those who do not depend on the decision made. The accountant-analyst, presenting the management with the initial information for choosing the optimal solution, prepares his reports in such a way that they contain only relevant information.
Example. An order is received for the manufacture of an item for which the buyer is willing to pay CU250. There is a material in the warehouse for which CU100 was once paid, but it is not possible to use it then and now, except for this order. Material handling cost CU200 At first glance, the order is unprofitable: 250 - (100 + 200) = - 50. However, 100 CU. spent a long time ago, due to another decision, and this amount will not change regardless of whether the order is accepted or not. This means that only CU200 costs will be relevant in this case. The net income from order fulfillment is CU50.
3. Irrecoverable costs - these are elapsed costs that cannot be changed by any management decisions. Usually they are not taken into account when making management decisions.
4. Imputed (imaginary) costs are present only in management accounting. They are added when making decisions in case of limited resources, but in reality they may not exist. They characterize the possibilities for using production resources that are either lost or sacrificed in favor of another alternative solution, if the resources are not limited, the imputed costs are equal to zero.
5. Incremental and marginal costs. Incremental (incremental) costs- are additional and arise as a result of the manufacture and sale of an additional batch of products. Marginal (marginal) costs represent additional costs per unit of production. Thus, both categories of costs arise from the manufacture of additional products, some per unit and others for the entire output.
6. Planned and unplanned costs.Planned- these are costs calculated for a certain volume of production. In accordance with the norms, standards, limits, estimates, they are included in the planned cost of production.
This includes all of the production costs of the organization. Not planned- these are costs that are not included in the plan and are reflected only in the actual cost of production (losses from marriage, downtime, etc.).
The classifications of costs discussed above do not solve all the problems of controlling them. With information about the cost of production, it is impossible to determine exactly how costs are allocated between individual production areas (responsibility centers). This problem can be solved by establishing a relationship between costs and incomes with the actions of those responsible for spending resources. This approach in management accounting is called taking into account the costs by centers of responsibility, it is implemented in practice by dividing costs into the following groups.
1. Adjustable and non-adjustable.Adjustable costs are influenced by the manager of the responsibility center, on unregulated he cannot act. For example, the costs associated with violation of technological discipline in the shop are under the jurisdiction of the shop manager, but he cannot influence general business expenses, since this is the prerogative of top managers, for him these costs are unregulated.
2.Controlled and uncontrolled... Controlled costs are amenable to control by the subjects of management, and uncontrolled ones do not depend on the activities of management personnel (for example, an increase in prices for resources).
3. Effective and ineffective costs.Effective costs- as a result of these costs, income is obtained from the sale of those types of products for the release of which these costs were incurred. Ineffective costs- expenses of a non-productive nature, as a result of which income will not be received, since the product will not be produced. In other words, ineffective costs are losses in production (from rejects, downtime, shortages, damage to values).
The classification of direct costs includes those that can be easily attributed to a specific cost object (product, service or project). These include raw materials and materials that are directly used for the production of products, or the cost of labor directly related to its production.
For example, if a company develops software, the cost of paying programmers is direct. Also an example of such costs is piecework wages of workers.
It should be remembered that in most cases direct costs are variable, but this is not always the case. As a rule, variable costs increase in proportion to the volume of products produced, which will be true in relation to the raw materials and materials used. However, the salary of a supervisor exercising direct control over production is already a fixed cost.
Indirect costs
Indirect costs include those that cannot be attributed directly to a specific cost object, but they are associated with the maintenance of the company as a whole. The overhead that remains after deducting direct costs is an example of such costs.
Examples of indirect costs are administrative costs such as cleaning supplies, utilities, office equipment rentals, computers, communication services, etc. While these elements contribute to the overall performance of the company, they cannot be attributed to the creation of any particular product. Also examples of this type of cost are advertising and marketing costs, consulting and legal services, call center costs, etc.
Indirect labor costs enable the production of a cost object, but cannot be attributed to a specific product. For example, the labor costs of accounting and finance are required to support a company's operations, but cannot be directly attributed to a specific product.
Just like direct costs, indirect costs, by their nature, can be both fixed and variable. For example, rent for a company's office space can be fixed, and electricity and natural gas costs for ancillary equipment can be variable.
It should be understood that in each case, the classification of costs into direct and indirect assumes an individual approach, since items of expenditure can differ significantly even for companies operating in the same industry.
In general terms, the classification of direct costs can be presented as follows.
- Direct material costs:
- raw materials and supplies;
- components and semi-finished products;
- energy for main production equipment.
- wages of the main production personnel.
- depreciation of the main production equipment;
- advertising costs for a specific product;
- fare;
- packaging costs;
- commissions to sales agents.
The classification of indirect costs in an aggregated form is as follows.
- Indirect material costs:
- energy for auxiliary production equipment.
- wages of auxiliary production personnel;
- salaries of administrative and management personnel.
- depreciation of auxiliary production equipment;
- advertising costs for the company as a whole;
- administrative and general expenses;
- costs of professional services;
- other expenses.
The figure below shows an example of the classification of direct and indirect costs.
Calculation examples
Below is an example of a direct labor cost budget.
For example, direct labor costs for the first quarter are $ 5,425.
1 240 × 0.35 × 12.5 = 5 425 c.u.
Below is an example of a direct material cost budget.
For example, direct material costs for the third quarter are $ 348,160.
The cost of production is the cost of an enterprise for its production and sale, expressed in monetary terms. Distinguish between planned and actual cost.
The planned cost of production includes only those costs that are necessary for the enterprise at a given level of technology and organization of production. They are calculated on the basis of the planned norms for the use of equipment, labor costs, and material consumption.
The reported cost is determined by the actual costs of manufacturing products.
According to the sequence of formation, technological (operating), workshop, production and full costs are distinguished. The technological cost is used for the economic assessment of the options for new technology and the selection of the most efficient one. It includes costs directly related to the performance of operations on a particular product. The workshop cost has a wider range of costs: in addition to the technological cost, it includes costs associated with the organization of the workshop and its management. The production cost includes the production costs of all departments involved in the manufacture of products and the costs of the general management of the enterprise. The total cost price includes the production cost and non-production (selling) expenses.
Allocation of such types of cost as individual and average for the industry allows you to create a base for determining the selling prices (wholesale). The aggregate of the costs of an individual enterprise for the production and sale of products is the individual cost. The average industry cost characterizes the cost of manufacturing a given product on average in the industry.
According to the economic essence, the costs of production and sales of products are divided into costs by economic elements and calculation items.
The following economic elements are distinguished:
material costs (excluding returnable waste);
labor costs;
deduction for social needs;
depreciation of fixed assets;
other costs.
Material costs include:
the cost of raw materials and materials purchased from the outside;
the cost of purchased materials;
the cost of purchased components and semi-finished products;
the cost of works and services of a production nature paid to third parties;
the cost of natural raw materials;
the cost of all types of fuel purchased from the outside, consumed for technological purposes, the generation of all types of energy, heating of buildings, transport work;
the cost of purchased energy of all types spent on technological, energy, motor and other needs.
From the cost of material resources included in the cost of production, the cost of the waste sold is excluded.
Production wastes are understood as the remnants of raw materials, materials, semi-finished products, heat carriers and other types of material resources, formed in the process of manufacturing products, which have completely or partially lost the consumer qualities of the initial resource. They are sold at a reduced or full price of a material resource, depending on their use.
Labor costs include labor costs for key production personnel, including bonuses, incentives and compensatory payments. Social contributions include compulsory contributions to social insurance, employment fund, pension fund, health insurance.
Depreciation of fixed assets is the amount of depreciation charges for the complete restoration of fixed assets.
Other costs - taxes, fees, deductions to extra-budgetary funds, payments on loans within rates, costs of business trips, training and retraining of personnel, rental fees, depreciation of intangible assets, repair fund, payments for compulsory property insurance, etc. ...
According to the classification of costs by economic elements, it is impossible to determine the costs directly related to the production of a specific product, therefore, the costs are grouped by costing items.
The following cultivation articles are distinguished:
Raw materials and materials, excluding traded waste.
Purchased semi-finished products and components.
Fuel and energy for technological purposes.
Basic wages of production workers.
Additional wages for production workers.
Social contributions.
Wear and tear of tools and attachments for special purposes and other special expenses.
Costs for the maintenance and operation of technological equipment.
Workshop costs.
Plant-wide production costs.
When forming the actual cost, the costs of warranty repair and warranty service of products for which the warranty period is established, losses from downtime for internal production reasons, shortages of material assets in production and in warehouses in the absence of guilty persons, benefits in connection with disability due to work injuries paid on the basis of court decisions, payments to workers dismissed from enterprises and organizations in connection with their reorganization, reduction in the number of employees and staff, as well as losses from marriage.
Cost classification by costing item is the basis for other cost classifications that are included in cost of production.
There are the following classification characteristics for cost subdivision:
attitude to the production process;
attribution to cost;
dependence on the volume of production.
In relation to the production process, costs can be basic and overhead; in relation to the cost price - direct and indirect. Depending on the volume of production, costs can be conditionally variable (proportional) and conditionally constant (disproportionate).
Calculation of the cost of production
In the cost estimate, the material costs of fuel and energy, purchased semi-finished products and components are direct costs and are included according to the current consumption rates and product prices. The basic wage of manufacturing workers includes wages per product, calculated according to labor intensity or hours worked rates and tariff rates. Additional wages include pay for time not worked.
Social contributions include social insurance, pension fund, employment fund, compulsory health insurance and is carried out in accordance with applicable law.
Depreciation of tools and special purpose fixtures and other special expenses are included in the production cost on a monthly basis, depending on the standard service life of the tool and equipment.
The costs of maintaining and operating equipment are complex costs, they include:
expenses for the maintenance of equipment and remuneration of workers involved in the maintenance of equipment, mandatory contributions, costs of repairs and depreciation;
reimbursement of wear and tear of low-value and high-wear tools and the cost of their restoration;
other expenses.
Expenses for the maintenance and operation of equipment (RSEO) can be included in the cost in proportion to the basic wages of the main production workers (OZPR) or by the method of estimated (standard) rates calculated on the basis of the coefficient of machine-hours. The estimated rate is the amount of expenses for the maintenance and operation of equipment per hour of operation of the equipment on which the product is manufactured.
The calculation is made in the following order. For each workshop, technological equipment is combined into homogeneous groups. According to them, the value of operating costs per hour of equipment operation is established. For each product (parts, assembly), the time spent on processing (operations) for this type of technological equipment is normalized. In accordance with this time, the calculation includes the costs for the maintenance and operation of technological equipment for this product.
Workshop costs include:
salary fund for shop personnel with deductions;
maintenance of buildings, structures and workshop equipment, including property insurance, repairs and depreciation;
expenses for rationalization and inventive work;
labor protection costs;
reimbursement of wear and tear of low-value and high-wear inventory; other expenses.
Workshop costs are included in the unit cost in proportion to the amount of the basic salary of the main production workers and the costs of maintaining and operating equipment.
General production costs include:
costs associated with the management of production, including the salary fund for management personnel with deductions, the costs of business trips, the maintenance and maintenance of technical equipment and controls (computer centers, communication centers, signaling equipment), payment for consulting, information and audit services, banking services, hospitality expenses;
expenses for training and retraining of personnel;
expenses for testing, experiments, research, maintenance of off-site laboratories;
labor protection costs;
expenses for the maintenance of fire, paramilitary and security guards;
general business expenses - insurance, maintenance, current repairs and depreciation of off-site fixed assets;
taxes, fees and other mandatory contributions.
General production costs include the cost of paying interest on bank loans within the rate established by law, as well as depreciation on intangible assets, including patents, licenses, know-how, software products.
Commercial (non-production) costs include the costs of packaging and packaging, the cost of delivering products to the station of departure, as well as the maintenance of personnel to ensure the normal operation of the consumer within the specified period.
Selling non-production costs are calculated as a percentage of production costs (3-7%).
Calculation methods
Costing Methods - A costing method depending on the costing unit. There are 2 groups of costing methods: preliminary costing methods and production costing methods.
The first group of methods includes:
method of unit costs;
aggregate method;
point method;
parametric method.
The second group of methods:
custom-made;
transverse;
normative.
Unit cost method. For a significant number of types of machine-building products, there is a relationship (linear, power-law) between one of the parameters of machines and the cost of their manufacture.
S = Syi * ni,
where Syi is the unit cost of the existing structure per unit of parameter, rubles; ni is the value of the defining parameter of the new design.
In mechanical engineering, the most developed are the specific costs per unit mass of the structure (metal-cutting machines, steam turbines); in the electrical industry - from technical parameters (power of electrical machines, etc.).
Aggregate method. On its basis, the prime cost is determined as the sum of the costs for the production of individual structural parts and assemblies, the value of which is known. On a similar principle, a unified system of automation equipment - GSP was created.
The ball method consists in assessing, using points, each technical and economic indicator of a product, which is associated with certain consumer properties of a new design. Such an assessment is carried out according to special rating scales, in which the number of points depends on the level of a particular indicator of the quality of the product.
The parametric method allows you to find the cost based on the relationship between the value of a set of technical parameters of similar products and the cost of their production. Such dependences make it possible to build correlation models that establish the corresponding connections in mathematical form.
The custom-made calculation method is used mainly in individual and small-scale production at mechanical engineering and instrument-making enterprises that manufacture non-recurring copies or small batches of products. The essence of the order-by-order method is that production costs are accounted for by individual orders. The actual cost of an order is determined at the end of the manufacture of items or work related to this order by summing up all costs. To calculate the unit cost, the total cost of the order is divided by the number of items produced. The method has a drawback: the execution of an order usually does not coincide in time with the calendar periods adopted in the plan, and this causes significant fluctuations in the cost of goods of the same name, released in different months.
The alternate calculation method is used in metallurgical, chemical, oil, textile, paper, and other industries (in industries with repetitive products that are homogeneous in terms of the source material and processing technology). Redistribution is part of the technological process. The prime cost is determined according to the individual process steps. Percentage costing is especially necessary in cases where the products of individual processing (semi-finished products) are supplied to other enterprises. The normative calculation method is used mainly in enterprises with mass and serial production in mechanical engineering and instrument making.
Standard cost estimates are based on reasonable consumption rates for all costing items, the actual cost is determined based on deviations from the standard. The method is applied in all branches of production both for calculation purposes and for the implementation of ongoing cost control.
Product price. Profit
Price is a monetary expression of the value of a unit of goods.
The price has 4 main functions:
accounting;
distribution;
stimulating;
regulatory.
The accounting function of the price is realized in comparing the values of the goods, the distribution function in the distribution of national income, the stimulating function in stimulating scientific and technological progress and the development of production, and the regulating function in regulating supply and demand. In practice, several price classifications are bottled:
for servicing turnover;
on the territory of action;
by the time of action;
by the degree of freedom from the influence of the state when determining them;
on the distribution of transport costs.
By servicing the turnover, there are wholesale prices of enterprises, selling prices of manufacturers, retail prices, purchase prices, tariffs. The enterprise's wholesale price includes full cost and profit.
The selling price is formed on the basis of the wholesale price including VAT (value added tax) and excise tax (for excisable goods).
The retail price is the selling price including trade markups (markups), which include the costs of trade organizations, profits and value added tax of trade services. Scheme 1 shows the formation of the retail price.
Full cost
+
_______Profit_______
Enterprise wholesale price
+
VAT
+
______ [Excise] ______
Factory selling price
+
___________ Trade markup __________
Retail price
Purchase prices are prices (wholesale) at which agricultural products are regulated by collective farms, state farms, farmers and the population. Prices are contractual in nature, their difference from holiday and retail prices is that they include VAT and excise tax, since they are not included in the cost of material and technical resources purchased by agriculture. Tariffs are subdivided into tariffs for freight and passenger transport and paid services to the population.
The classification of prices by territory of action distinguishes between single (zonal) and regional (zonal) prices. Uniform prices are set and regulated by federal authorities (gas, electricity). Regional prices are regulated by local governments (utilities, purchase prices, tariffs for paid services to the population.
The classification of prices by the time of action divides them into constant (relative to a certain period of time), temporary, seasonal, stepwise, “for a period”. Currently, there are no constant prices in the domestic economy, since the longest period of their validity is determined by the inflation rate. Temporary prices are set for the period of development of new products, seasonal prices are used in industries processing agricultural products. Step prices are associated with the stages of the product's life cycle, reaching extremely high values during the period of growth and a sharp rise in demand for a new, “pioneer” product. Term prices currently act as contract prices, subject to a contract for the sale of any product. The conclusion of a contract for the next term presupposes their change. A variety of contract prices are contract prices.
The degree of freedom of prices from the influence of the state in determining them distinguishes free prices, price regulation and fixed prices. Free prices are formed in the market under the influence of supply and demand, regulated prices are also formed as a result of fluctuations in market conditions, but the state either directly restricts them or regulates profitability. Fixed prices are set by federal governments for a limited range of goods.
The classification of prices according to the distribution of transport costs is called the franking system (“free” - free from payment). The essence of the system lies in the fact that the costs of transporting products to the destination specified in “free” are borne by the supplier of the products, and the rest are borne by the buyer.
Accounting cost items - listthey are formed in the accounting department of each enterprise - they are grouped based on certain principles. The accountant of the company has its own main and additional lists of costs, which he pays special attention to. What determines their formation and how are they composed?
For tax accounting of other costs associated with production and sale, you can find .
Accounting cost items: other expenses (additional list)
In accordance with sect. III PBU No. 10/99 other expenses are not related to ordinary activities. PBU establishes 3 main groups of such costs.
The first group is related to types of income from other activities. Such costs arise when the entity:
- provides its assets for use (other expenses include the costs of maintaining these assets);
- provides intellectual and copyrights for a fee (in this case, the costs include the costs associated with these rights);
- participates in the authorized capital of other legal entities (expenses include the costs of such participation);
- sells, withdraws from circulation or writes off its fixed assets (costs include the costs of disposal, sale and write-off of fixed assets);
- takes loans and borrowings (expenses include interest for the use of financial resources);
- receives the services of credit institutions (in this case, expenses are the cost of such services);
- conducts funds reservation (costs include expenses for the formation of reserves - assessment, third-party services for the formation of reserves).
The second group of miscellaneous expenses is costs:
- for the payment of penalties, fines forfeits;
- compensation for losses to third-party organizations;
- writing off overdue receivables;
- losses on exchange rate differences;
- depreciation of assets;
- charity;
- other expenses.
The third group - expenses from the onset of extraordinary (force majeure) circumstances.
The enterprise can also carry out the classification of other expenses by item on its own. Here you can recommend the following items for grouping expenses:
- expenses for the provision of assets for rent;
- financial expenses;
- the cost of managing assets not engaged in ordinary activities;
- fines and penalties, etc.
Read the material for calculating variable costs .
Outcomes
The legislation regulating accounting divides all expenses of the enterprise into two large groups: those related to ordinary activities and other expenses. The costs associated with ordinary activities are categorized into elemental groups. And the company chooses the grouping of expenses by cost item independently. The main and additional lists of cost items form a complete list of enterprise costs.
Read about the procedure for accounting for certain types of costs in the materials of our section.
Accounting for production costs (works, services).
Accounting for material costs, labor costs, deductions for social events, depreciation of non-current assets, other operating costs, other operating costs
Production costs. Classification of costs by economic elements. Their grouping by economic elements, calculation items in planning and accounting. The task of accounting for expenses by elements. Concept and nomenclature of expense items
In accordance with the accounting regulation PBU 10/1999 "Expenses of the organization", a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a decrease in the capital of this organization, with the exception of deposits at the decision of participants (property owners).
Any expenses are recognized as expenses provided that they are incurred for the implementation of activities aimed at generating income.
The expenses of the enterprise, depending on their nature, the conditions of implementation and the directions of the organization's activities, are divided into:
· Expenses for ordinary activities - expenses associated with the manufacture of products and their sale, purchase and sale of goods, works, services. These are expenses that make up the cost of goods, products, works, services.
· other expenses.
Other expenses include:
1.operating expenses are the costs associated with:
1. - the provision for a fee for temporary use of the assets of the organization;
2. - granting for a fee the rights arising from patents for inventions, industrial designs and other types of intellectual property;
3. - participation in the authorized capital of other organizations;
4. - sale, disposal and other write-off of fixed assets and other assets other than cash (except foreign currency), goods, products;
5. - interest paid by the organization for the provision of funds (credits, loans) to it for use;
6. - payment for services rendered by credit institutions;
7. - deductions to estimated reserves created in accordance with the accounting rules (reserves for doubtful debts, for the depreciation of investments in securities, etc.), as well as reserves created in connection with the recognition of contingencies of economic activity;
8. - other operating expenses.
2. extraordinary expenses are:
1. - fines, penalties, penalties for violation of the terms of contracts;
2. - compensation for losses caused by the organization;
3. - losses of previous years, recognized in the reporting year;
4. - the amount of accounts receivable for which the limitation period has expired, other debts that are unrealistic for collection;
5. - exchange rate differences;
6. - the amount of the depreciation of assets;
7. - transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sports events, recreation, entertainment, cultural and educational events and other similar events;
7.8.- other non-operating expenses.
3.h extraordinary expenses - these are expenses arising as a consequence of extraordinary circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.).
The contradictions between accounting and tax accounting on the formation of costs are as follows:
Some expenses in BU are accepted in full, and in NU - in a limited amount. (for example, entertainment expenses, interest for using a loan);
Some expenses, according to PBU, relate to operating expenses, and according to the Tax Code - to non-operating expenses (payment for bank services, interest on a loan);
Some expenses under PBU refer to extraordinary ones, and under NK - to non-operating ones (losses from fires, natural disasters);
In BU and OU, there are different rules for calculating certain costs (depreciation, reserves, etc.).
Thus, there are many contradictions and therefore, since 2002, enterprises have been keeping 2 types of accounting: accounting and tax.
Production costs are classified according to the following criteria.
1. Cost center (industries, workshops, sites, etc.) and by the nature of production (main, auxiliary).
Primary production associated with the implementation of the production process of products intended for sale. Ancillary production not directly related to the production of basic products, but contribute to it.
2. By type of expenses costs group by cost element and costing items... The costs of the enterprise for the production of products are made up of the following elements:
1) material costs (minus the cost of returnable waste);
2) labor costs;
3) deductions for social needs;
4) depreciation of fixed assets;
5) other costs (postal and telegraph, telephone, travel expenses, etc.)
Grouping by calculation items includes:
1) "raw materials and materials";
2) "recyclable waste" (deducted);
3) "purchased products, semi-finished products and services of a production nature of third-party enterprises and organizations";
4) "fuel and energy for technological purposes";
5) "wages of production workers";
6) "deductions for social needs";
7) "expenses for preparation and development of production";
8) "general production costs";
9) "general expenses";
10) “losses from marriage”;
11) "other production costs";
12) "business expenses".
The result of the first eleven articles forms production cost products, and the result of all twelve articles - full cost products.
3. By way of inclusion in cost price of certain types of products (works, services) costs are divided into straight and indirect.
Direct costs- these are the costs attributed to certain types of products, works, services on the basis of primary documents.
Indirect- these are costs that simultaneously relate to all types of products, works, services (for example, the cost of lighting, heating, etc.) They are included in the cost of products (works, services) when determining the total amount at the end of the month by distribution.
4. By economic role in the production process, costs are divided by main and overhead.
The main the costs directly related to the production process are called: raw materials and basic materials and other costs, with the exception of general production and general production and general business expenses.
Overhead costs are incurred in connection with the organization, maintenance and management of production. They consist of general production and general expenses.
5. By composition costs are divided by single element and complex. Single element costs are called, consisting of one element - wages, depreciation, etc. Integrated refers to costs that are made up of multiple elements, such as shop floor and general plant costs, which include the salaries of the relevant personnel, depreciation and other one-element costs.
6. In relation to the volume of production costs are divided by variables and conditionally permanent... TO variable include expenses, the amount of which changes in proportion to the change in the volume of production (for example, the wages of production workers, etc.) conditionally fixed costs almost does not depend on changes in the volume of production (general and general production costs).
7. By the frequency of occurrence costs are divided by current and one-off... TO current expenses are expenses that have a frequent periodicity, for example, the consumption of raw materials and materials, and to one-time(one-time) - the cost of preparing and mastering the release of new types of products, etc.
8. By participation in the production process allocate production and commercial expenses. TO production include all costs associated with the manufacture of marketable products and form its production cost. Non-production (commercial) costs associated with the sale of products to customers. Commercial and production costs form the full cost of marketable products.
9. Cost efficiency divided into productive and unproductive. Productive the costs of manufacturing products of the established quality are considered with rational technology and organization of production. Unproductive costs are the result of shortcomings in technology and organization of production (losses from downtime, product rejects, overtime pay, etc.).
10. Depending on on the nature, conditions of implementation and areas of activity organization costs are divided into:
1) expenses for ordinary activities;
2) other expenses.
In accordance with clause 2 of PBU 10/99, an organization's expenses are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of liabilities, leading to a reduction in the capital of this organization, with the exception of contributions by the decision of participants (property owners) ...
In the Tax Code the following classifications of expenses are distinguished:
1. In accordance with Article 252 NC RF expenses depending on their nature, conditions of implementation and areas of activity organizations are divided into:
· Costs associated with production and sale;
· Non-operating expenses.
2. In accordance with paragraph 2 of Article 253 of the Tax Code of the Russian Federation costs linked with production and (or) sale, are subdivided by economic content on:
· material costs;
· Labor costs;
· The amount of accrued depreciation;
· other expenses.
3. According with article 318 of the Tax Code of the Russian Federation production and distribution costs incurred during the reporting period to determine the share of production and distribution costs, related to shipped products , are subdivided into:
· straight (material costs determined in accordance with subparagraphs 1 and 4 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation, labor costs of personnel involved in the production of goods, performance of work, provision of services, as well as the amount of the unified social tax charged on the indicated amounts of expenses for remuneration of labor, the amount of accrued depreciation on fixed assets used in the production of goods, works, services);
· indirect (all other amounts of expenses, with the exception of non-operating expenses, determined in accordance with article 265 of the Tax Code of the Russian Federation, carried out by the taxpayer during the reporting (tax) period.
4. All expenses for tax purposes can be divided into:
· Expenses taken into account for tax purposes in full;
Expenses limited for tax purposes (for example, entertainment expenses, etc.)
Material costs include the cost of materials and various types of raw materials purchased from outside for the purpose of manufacturing products, performing the necessary work or providing related services.
The purchase price of purchased materials consists of the following costs:
Contractual value;
Markups (markups);
Commissions paid to intermediary organizations;
Commodity exchange services, including brokerage services;
Services of transport and other organizations for delivery and storage;
The cost of containers and container materials, including packaging.
The cost of returnable waste (residues of raw materials, materials, semi-finished products formed during the production process and completely or partially lost the consumer properties of the initial resources) is deducted from the material costs included in the cost of production. In the current accounting, recyclable waste is subject to one of two options:
1) at market prices equal to or exceeding the actual cost of their acquisition - when sold to the outside as a full-fledged material;
2) at a reduced cost of consumables (at the price of possible use) - when released to the main production, if they can be used for the production of products with increased costs (reduced output), as well as for other internal needs or sold outside.
To labor costs relate:
Remuneration for work actually performed, issued in the form of cash or material values;
Payment in accordance with the current legislation of annual and additional leaves (or their compensation in case of non-use), grace hours for adolescents, breaks in the work of nursing mothers;
Lump sum payments in the form of remuneration for length of service as a bonus to the salary for length of service in a specialty in a given area of the national economy;
Various payments for unworked time payable in accordance with the current legislation: payment for the time an employee is on study leave, severance pay upon dismissal, in case of referral to courses for continuing education with a break from work, etc .;
Payments according to regional coefficients, due to the need for regional regulation of the remuneration of workers (regions of the Far North, waterless and high mountain regions);
Payment for forced absenteeism or below paid work;
The difference in the salary of an employee, paid in connection with his transfer from another organization, with the preservation of it for a certain period (if provided by law);
Incentive and / or compensatory payments;
Remuneration for work on a rotational basis in the amount of the tariff rate, salary for the time spent on the way from the collection point or the place where the organization is located to the place of work and back in accordance with the schedule of work on the shift;
Salaries to employees during their training in the system of advanced training and retraining of personnel with a separation from the main job;
Payment to donor workers for the days of examination, blood donation and rest provided after each donation day;
Remuneration for the labor of students and students of universities, colleges, technical schools, lyceums and schools during the period of their internship in organizations as part of student teams, as well as during their vocational guidance;
Remuneration of labor of employees involved from outside to perform work in accordance with contracts of a civil nature within the amounts provided for in the estimate for their implementation and payment documents;
Amounts accrued and issued or transferred for the work performed to persons involved in the organization in accordance with special agreements with government agencies
Other payments that form the wages fund, except for labor costs, financed by the organization's net profit and other earmarked income.
Social contributions include accrual to the wage fund for the implementation of social expenditures (payment of old-age pensions, disability, benefits for temporary disability, unemployment, etc.). Their composition contains obligatory deductions in accordance with the current legislation in accordance with the established norms. The amount of deductions is determined by multiplying the current rate (norm) for the corresponding extra-budgetary fund by the accrued wages included in the cost of products (works, services) for the element "Labor costs". In this case, those types of payment for which insurance premiums are not charged are subject to exclusion.
Depreciation of fixed assets includes:
The amount of accrued depreciation charges for the complete restoration of the organization's own fixed assets in accordance with the accepted accrual methods defined in the accounting policy;
The amount of accrued depreciation charges for the complete restoration of leased fixed assets operated on a long-term lease or lease basis;
The amount of accrued depreciation deductions for the complete restoration of fixed assets provided free of charge to catering organizations serving the personnel of their organization and employees of other organizations;
The amount of accrued depreciation deductions for the full restoration of the cost of premises and equipment provided by organizations to medical institutions for the organization of medical centers in order to provide medical services to the labor collective and located on the territory of this organization;
The amount of the increase in depreciation charges for full restoration based on the results of the revaluation of fixed assets made in accordance with the current legislation.
The amount of amortization deductions for the full restoration of intangible assets is included in other costs.
Other costs combine all other costs not included in the previous cost elements:
Payment of interest on a bank loan received for the acquisition of fixed assets and stocks, prior to the acceptance of these assets for accounting;
Business travel expenses;
Payment of the cost of work on certification of products, confirming its compliance with the necessary consumer qualities;
Various taxes, fees and charges (including payments for compulsory types of insurance);
Awards for inventions and rationalization proposals;
Lifting;
Third party payments for fire and security services;
payment for training and retraining of personnel;
Payment of postal and telegraphic, office expenses;
Warranty repair and maintenance costs;
Payment for lease in a situation of lease of individual objects related to fixed assets, or their individual parts;
Contributions to the repair fund created by the organization itself on the basis of the norms for deductions and the book value of fixed assets developed by it;
Amortization of intangible assets;
Other costs included in the cost of production, but not related to the above.
Material costs in the composition of the cost of production occupy the largest share. Therefore, correct accounting and strict control over their implementation ensure the reliability of data on the cost of production and contribute to its reduction.
Material costs at manufacturing enterprises as part of the cost of production are reflected in the following items:
♦ raw materials and basic materials;
♦ semi-finished products of our own production;
♦ recyclable waste (deducted);
♦ auxiliary materials;
♦ fuel and energy for technological purposes.
The account is kept on account 10 "Materials" according to the corresponding sub-accounts.
Based on the analysis of Part 1 of Article 255 of the Tax Code of the Russian Federation, as well as the list of costs provided for by this article, labor costs can be grouped on the following grounds:
By the form of payment;
By intended purpose.
By the form of payment, labor costs are subdivided into:
1) payments made in cash;
2) payments made in kind;
3) payment to the employee.
Payments made in cash are the main method of remuneration for labor, which are recorded on account 70 "Payments with employees for wages." According to Article 131 of the Labor Code of the Russian Federation, wages are paid in cash in the currency of the Russian Federation (in rubles). Also, in accordance with this article, labor remuneration can be carried out in non-monetary form (in kind). An independent type of labor costs is the payment of certain expenses by the employer in favor of employees. The most common case is the employer's insurance of their employees, provided for in clause 16 of article 255 of the Tax Code of the Russian Federation.
By purpose, labor costs can be grouped as follows:
1) any accruals to employees, carried out on various grounds;
2) incentive charges and allowances;
3) bonuses and one-time incentive payments;
4) compensation charges related to the operating mode;
5) compensation charges related to working conditions;
6) expenses related to the maintenance of employees.
Specific types of labor costs listed in Article 255 of the Tax Code of the Russian Federation are allocated in accordance with the classification by purpose.
In accordance with the laws of the Russian Federation on pension provision, on employment of the population, on medical insurance, on state social insurance, employees of the organization are subject to social insurance and security.
For this purpose, monthly deductions for social needs are made from accrued wages and other similar payments at the established rate. The rate of the organization's insurance contributions to the Pension Fund. Social Insurance Fund. Mandatory health insurance funds and the State Employment Fund are established annually by Federal Law.
To determine the amount of deductions for social needs and settlements with each social fund, a special calculation is drawn up. The calculated amounts of deductions for social needs are referred to the same accounts to which the accrued wages and other similar payments were attributed, with an increase in the organization's debt to each social fund.
Accounting for deductions for social needs and settlements with social insurance and security authorities is carried out on passive account 69 "Settlements for social insurance and security". Accounting for settlements with each fund is carried out on the corresponding sub-accounts of account 69 on the basis of the accountant's calculations, extracts from the current account and payment orders for the transfer of funds to the relevant funds.
Account 02 "Depreciation of fixed assets" is intended to summarize information on depreciation accumulated during the operation of fixed assets.
The accrued amount of depreciation of fixed assets is reflected in accounting on the credit of account 02 "Depreciation of fixed assets" in correspondence with accounts for accounting for production costs (sales costs). The organization - the lessor reflects the accrued amount of depreciation on fixed assets leased on the credit of account 02 "Depreciation of fixed assets" and the debit of account 91 "Other income and expenses" (if the rent forms operating income).
Upon disposal (sale, write-off, partial liquidation, transfer free of charge, etc.) of fixed assets, the amount of depreciation charged on them is debited from account 02 "Depreciation of fixed assets" on the credit of account 01 "Fixed assets" (subaccount "Disposal of fixed assets"). A similar entry is made when writing off the amount of accrued depreciation for missing or completely damaged fixed assets.
Account 05 "Amortization of intangible assets" is intended to summarize information on amortization accumulated during the use of objects of intangible assets of the organization (except for objects for which amortization deductions are written off directly to the credit of account 04 "Intangible assets").
The accrued amount of amortization of intangible assets is reflected in accounting on the credit of account 05 "Amortization of intangible assets" in correspondence with accounts for accounting for production costs (sales costs).
When objects of intangible assets are retired (sold, written off, transferred free of charge, etc.), the amount of amortization accrued on them is debited from account 05 "Depreciation of intangible assets" on the credit of account 04 "Intangible assets".
To account for the costs of production (performance of work, provision of services), the following accounts are intended:
20 "Main production";
21 “Semi-finished products of our own production”;
23 "Auxiliary facilities";
25 "General production costs";
26 "General expenses";
28 "Defect in production";
29 "Service industries and farms";
96 "Provisions for future expenses";
97 "Deferred expenses".
In the accounting policy of the organization in relation to accounting for expenses, in general, the following points should be reflected:
1) the method of writing off general and general production costs (they can be written off as conditionally fixed costs directly to the debit of account 90 (the method of forming the partial cost of production) or included in the cost of production on account 20, 23, 29 (the method of forming the full cost);
2) the method of distribution of indirect costs between the objects of costing. Indirect costs (general expenses, if they are written off to accounts 20, 23, 29, general production costs) are distributed among the objects of calculation in proportion to the distribution base, which can be used as:
The amount of direct costs of materials,
The amount of expenses for wages,
The amount of direct costs of materials and wages,
The sum of all direct costs.
3) a method of grouping expenses by cost item for generating information for management purposes, calculating cost. For example, the main items of the calculation can be: raw materials and materials; recyclable waste (deducted); purchased products and semi-finished products; fuel and energy for technological purposes; basic and additional wages of production workers; compulsory deductions from wages; expenses for the maintenance and operation of machinery and equipment; general production costs; general running costs; losses from marriage; business expenses; other production costs.
All of the above accounting accounts for cost accounting (except for account 96) are active in relation to the balance. On the debit of these accounts, expenses are taken into account, and on credit - their write-off. At the end of the month, the costs recorded on the collection and distribution accounts (25, 26, 28, 97) are written off to the accounts of the main and auxiliary industries, as well as service industries and farms.
From the credit of accounts 20 "Main production", 23 "Auxiliary production" and 29 "Service production and economy" write off the actual cost of goods (work, services). The balance of these accounts characterizes the amount of work in progress costs.
In small organizations, to account for production costs, they usually use accounts 20 "Main production", 26 "General business expenses", 97 "Prepaid expenses" or only account 20.
Determining among the accounts of cost accounting is the calculation account 20 "Main production". It summarizes information on the costs of production, the products (work, services) of which determines the content of the organization's statutory activities.
To account for the availability and movement of semi-finished products in organizations, account 21 "Self-made semi-finished products" is used. Semi-finished products of our own production can be used later in the production of products or sold. On the debit of account 21 "Semi-finished products of own production" in correspondence with account 20 "Main production" reflect the costs associated with the manufacture of semi-finished products. Semi-finished products are debited from the credit of account 21, depending on the direction of their use, either to the debit of account 20 "Main production" when spent in their own production, or to the debit of account 90 "Sales" when sold to other organizations and persons.
Accounting for semi-finished products is usually carried out at the production cost (actual, standard or planned) with the addition of selling expenses during the sale. The costs of transporting semi-finished products of own production between production units within the organization are included in their cost price.
In production organizations, settlements for semi-finished products between production units allocated to a separate balance sheet are reflected on account 79 "On-farm settlements". In those organizations where semi-finished products of their own production on account 21 are not taken into account, they are reflected as part of work in progress on account 20 "Main production".
Semi-finished products can be outsourced. If this is done systematically, then account 43 “Finished products” is used, and not account 21 “Semi-finished products of our own production”. But if this is an episodic fact, then the write-off of semi-finished products at their cost to the debit of account 90 is made from the credit of account 21.
In the case of a journal-order form, production costs are accounted for in a journal-order No. 10, which is compiled on the basis of the summary data of workshops cost accounting sheets (Form No. 12), accounting for the costs of service industries and farms (Form No. 13), accounting for losses in production (Form No. 14), accounting for general business expenses, prepaid expenses and selling expenses (Form No. 15), etc.
In the journal-order No. 10, all production costs are reflected by cost elements from the credit of the corresponding material and settlement accounts, as well as internal turnovers on production cost accounts (write-off of general production and general business expenses, services and work of ancillary production). The data of the journal order is used to compile the calculation of costs by item and calculate the cost of production.
In the production process, when recording transactions in accounting, some costs can be directly and directly attributed to a specific type of product or cost object. Such costs are called direct costs. Other costs cannot be directly attributed to specific products, they are called indirect or indirect.
The division of costs into direct and indirect depends largely on the specific situation. If the organization produces one type of product (products), then all costs can be classified as direct. If the organization produces several types of products, then the consumption of materials is distributed for each type of product. Such distribution can be carried out in proportion to the consumption of material assets according to the norms established for a unit of production; the established flow rate; quantity or weight of manufactured products, etc.
Direct costs, as a rule, include material costs and the cost of paying for the main production personnel. Direct material costs include raw materials and basic materials that become part of the finished product, and their cost is directly and directly transferred to a specific product. Direct labor costs include labor costs that can be directly attributed to a certain type of finished product. This is the wages of workers employed in the production of goods.
Indirect costs includes general production overhead costs, which are a collection of various costs associated with production, but which cannot be directly attributed to a specific type of finished product (s). These costs are difficult to track in the manufacture of the product. At the same time, the production cost of the product, of course, should include general production costs. They are included in the cost of production using the cost allocation method (in proportion to the basic wages of production workers, direct costs, etc.).
Overheads arise in connection with the organization and maintenance of the production process and its management and include general production and general business costs. General production (shop) costs associated with the maintenance and management of production in the shops of the organization.
The main groups that form general production costs include:
Ancillary products and components;
Indirect labor costs (wages of workers who are not directly involved in the production of one product, but are associated with the production process within the organization as a whole: foremen, repairmen, auxiliary workers, as well as payment for vacations and overtime work);
Other indirect general production costs (costs of maintaining shop buildings, maintenance and repairs of equipment, property insurance, rent, equipment depreciation, etc.).
The composition and size of general production costs are determined by estimates for the maintenance and operation of equipment, management and economic costs of the shop. Estimates are drawn up for each workshop separately. The purpose of cost planning and the allocation of independent calculation items in the actual cost of production is to constantly monitor compliance with estimates.
Planning and accounting of general production costs are carried out according to the following nomenclature of articles:
Depreciation of production equipment and vehicles;
Deductions to the repair fund or the cost of repairing production equipment and vehicles;
Equipment operating costs;
Wages and social contributions of workers servicing equipment;
Expenses for testing, experiments and research;
Labor protection of shop workers;
Losses from rejects, from downtime for internal production reasons, etc.
Synthetic accounting of overhead costs is kept on the active collecting and distribution account 25 "Overhead costs".
Based on the primary documents confirming the fact and the amount of general production costs incurred, the following entries are made on the accounting accounts:
At the end of the month, the amount of general production expenses recorded in the debit of account 25 “General production expenses” is written off by distribution to the prime cost of certain types of products in proportion to the amount of basic wages of production workers (direct costs of materials, etc.).
5. Accounting for administrative expenses. Accounting for other operating expenses. Other expenses of ordinary activities. Extraordinary expenses. PBU 10/1999 "Organization expenses"
General running costs(administrative and management costs) are also classified as overheads. They relate to the management and maintenance of the organization as a whole. The composition and amount of these costs are determined by the estimate.
Synthetic accounting of general business expenses is kept on the active collecting and distribution account 26 "General business expenses", and analytical - on account 26 "General business expenses" according to budget items in a separate statement.
Planning and accounting of general business expenses is carried out according to the following nomenclature of items:
Office travel expenses;
Hospitality expenses related to the activities of the organization;
Stationery and postal and telegraph expenses;
Depreciation of fixed assets for general business purposes;
Deductions to the repair fund or the costs of current repairs of buildings, structures and general utility equipment;
Expenses for the maintenance of buildings, structures and general utility equipment;
Expenses for testing, experiments, research, maintenance of general business laboratories;
Labor protection costs of employees of the organization;
Training and retraining of personnel;
Mandatory contributions, taxes and fees;
Non-productive general business expenses, etc.
All actual costs are collected and reflected in accounting records
At the end of each month, general business expenses are written off to the credit of account 26. General business expenses are allocated between finished goods and work in progress remaining at the end of the reporting month. Then the costs attributable to finished products are distributed among its individual types in proportion to the selected base or the method of write-off. These costs can be written off in two ways:
1) inclusion in the production costs of specific types of products by distribution similar to the distribution of general production costs;
2) write-off of general business expenses as conditionally fixed to the Sales account by distribution between the types of products sold.
When writing off general business expenses to account 90 "Sales", they are distributed according to the types of products, works or services sold in proportion to the sales proceeds, production cost of products or another indicator.
The choice of one or another method of writing off general business expenses should be reflected in the accounting policy of the organization. Of course, the second method greatly simplifies the write-off of general business expenses. However, it is applicable provided that all products, which include general management costs, are sold or the share of these costs in the cost of production is insignificant.
Actual data after accounting and distribution of overhead costs are entered in the statement of consolidated accounting for production costs (works, services).
