What is included in the costs of the organization. Production cost. Price. Profit and profitability. Classification of production costs

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 labor costs 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 necessary 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, fixed costs include rent for a company's office space, and variable costs for electricity and natural gas for ancillary equipment.

It should be understood that in each case, the classification of costs into direct and indirect assumes an individual approach, since items of expenditure may differ significantly even for companies operating in the same industry.

In general terms, the classification of direct costs can be presented as follows.

1. Direct material costs:

• raw materials and supplies;
• components and semi-finished products;
• energy for main production equipment.

Direct labor costs:

• wages of the main production personnel.

Other direct costs:

• 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.

1. Indirect material costs:

• energy for auxiliary production equipment.

Indirect labor costs:

• wages of auxiliary production personnel;
• salaries of administrative and management personnel.

Other indirect costs:

• 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.

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 services from 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 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.

The cost of manufactured products consists of the monetary form of various economic elements, which include the material costs of the enterprise. Sometimes this particular position takes about 60% of the price of the finished product. Its value largely depends on whether the product will be expensive or cheap. The task of the economic department is to correctly calculate the main costs and strike a balance between planned and actual data. To do this, you need to clearly understand what relates to material costs in accounting, and how they are normalized in practice.

Material cost structure

It should be borne in mind that the price of waste, which will also be sold, is necessarily excluded from the cost of materials used for the release of a specific batch of products. The structure of material costs of a manufacturing enterprise can be represented by the following items:

• raw materials purchased from another supplier;
• outsourced materials for main production;
• semi-finished products and components received for payment;
• fuel purchased to support technological processes;
• purchased energy to keep equipment running, heating;
• the cost of attracted natural raw materials.

Deductible waste also has its own classification. These include balances by element:

• materials, raw materials, semi-finished products;
• heat carriers and resources that have lost their quality;
• other materials with a reduced rating.

• material and production costs minus production waste;
• components and semi-finished products purchased for a fee;
• energy and various fuels to support technological processes;
• salaries of employees of the main industries;
• additional earnings for production workers;
• social payments to funds;
• depreciation charges for OPF;
• expenses for ensuring the operability of equipment;
• shop floor and other production costs.

When the actual cost is formed, the expenses incurred for maintenance and repair under the warranty, the losses recorded as a result of non-productive losses on internal production grounds, are separately taken into account. Production costs also increase due to the shortages in warehouses and workshops identified during the inventory, if the guilty person is not identified. When grouping costs, they are distinguished depending on the following characteristics:

• how they relate directly to the production process;
• whether they depend on the volume of production of the enterprise;
• whether they relate directly to cost or require distribution.

According to this grouping, material costs include direct and indirect elements, they can be basic costs and overheads. Material costs are also divided into proportional (or conditionally variable) and disproportionate (or conditionally constant).

Types of material costs: direct, indirect, variable, fixed

Direct material costs are costs that can be attributed to a specific type of product without much difficulty and additional analytical and computational work. The proportion of direct material costs is the most impressive in the cost of goods. These costs include: raw materials for production, workers' wages, fuel for machine tools. In accounting, they are reflected in the following transactions:

As a general rule, material costs in accounting are usually variable costs, that is, those that directly change when adjustments to the volume of output. These include materials, piecework remuneration, and fuel for machine tools. But there are also such positions that, being straightforward, will not increase significantly with the growth of output. An example is the pay of the controller. It, representing a fixed value, is nevertheless a direct expense in the calculation.

Variable costs include material costs, which can be classified as follows:

• Dependence on the size of the output

The budget of direct material costs can be built proportionally, downward - degressively, or upward - progressively.

• On the basis of static

Based on this principle, material costs belong to the group of total costs or average costs.

What is included in material costs for the purposes of building an operating budget

Forecasting sales volumes for a certain time period is the basis for building short-term and long-term plans. The budget for material costs discloses information about what will be the monthly and quarterly resource consumption for the release of the planned volume of products. When it is formed, they analyze:

• the previous production cost according to the data of the past periods;
• prices for similar products from competing suppliers;
• estimated market share in the near future;
• the volume of current orders and the influence of the seasonality factor;
• upcoming spending on advertising and marketing promotion.

The norms and standards of material costs include not only analytical methods, but also total ones. In the last variant of standardization, the parameters are set per unit of output as a whole, without breakdown into elements. Figures are calculated according to statistics, information from similar industries, values ​​of previous periods. The classification of material costs in this case depends on what method the information was obtained by: experimental, statistical, analog.

INTRODUCTION

In the conditions of developing market relations in our country, the enterprise becomes legally and economically independent. Effective management of the production activities of an enterprise increasingly depends on the level of information support of its individual departments and services.

At present, few Russian organizations have accounting records set up in such a way that the information contained therein would be suitable for operational management and analysis. To date, only banks, at the request of the Central Bank of the Russian Federation, in order to control their reliability and liquidity, balance the balance daily.

As practice shows, enterprises with a complex production structure are in dire need of operational economic and financial information to help optimize costs and financial results, and make informed management decisions. Unfortunately, the decisions made by the management on the development and organization of production are not justified by appropriate calculations and, as a rule, are of an intuitive nature.

The information necessary for the operational management of an enterprise is contained in the management accounting system, which is considered one of the new and promising areas of accounting practice.

Management accounting can be defined as an independent direction of the organization's accounting, which provides its management apparatus with information used for planning, management, control and evaluation of the organization as a whole, as well as its structural divisions.

To make optimal management and financial decisions, you need to know your costs and, first of all, understand the information about production costs. Cost analysis helps to find out their effectiveness, establish whether they will not be excessive, check the quality indicators of work, correctly set prices, regulate and control costs, plan the level of profit and profitability of production.

1. The concept of costs and their classification

The costs of living and materialized labor for the production and sale of products (works, services) are called production costs. In domestic practice, the term "production costs" is used to characterize all production costs for a certain period.

Often in the economic literature, the term "costs" is identified with the concept of "costs". However, a closer examination of these categories reveals a significant difference between them.

In PBU 10/99 "Expenses of the organization" and PBU 9/99 "Income of the organization", which came into force on January 1, 2000, for the first time the concepts of "income" and "expenses" were defined for accounting purposes. At the same time, expenses mean "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 a decrease in contributions by the decision of the participants (owners of the entity)". Expenses include such items as the cost of manufacturing products sold (works of services), remuneration of management personnel, depreciation deductions, as well as losses (losses from natural disasters, sales of fixed assets, changes in exchange rates, etc.). Drawing up Form No. 2 "Profit and Loss Statement" for external users of financial statements assumes a detailed and symmetrical reflection of information on the income and expenses of the organization.

The subject of management accounting, among other things, is the current costs of the organization. In the language of financial accounting, these are expenses for ordinary activities.

In clause 9 of PBU 10/99, in essence, the mechanism for the transition from the expenses of the organization to the cost of a unit of production (work of services) is outlined. It has been determined that for the purposes of the organization's formation of a financial result from ordinary activities, the cost of goods produced (works, services) is determined, which is formed on the basis of expenses for ordinary activities:

Recognized in the reporting year and in previous reporting periods;

Carry-over expenses related to the receipt of income in subsequent reporting periods.

The term "income" and "expenses" of the organization, defined by the above provisions, do not contradict the International Financial Reporting Standards, according to which expenses include losses and costs arising in the course of the main activity of the enterprise. They usually take the form of an asset outflow or decrease. Expenses are recognized in the income statement based on the direct link between the costs incurred and the income from certain items of income. This approach is called the correspondence of expenses and income. Thus, in the accounting statements, all income should be correlated with the costs of obtaining them, called expenses (the principle of correlating income). From the point of view of Russian accounting techniques, this is that costs should be accumulated on accounts 10 "Materials", 02 "Depreciation", 70 "Payments", then on accounts 20 "Main production" and 40 "Finished goods" and not debited to sales accounts until the products, goods, services with which they are associated are sold. Only at the moment of sale does the enterprise recognize its income and the associated part of the costs - expenses. With regard to account 90 "Sales", the costs of the enterprise essentially characterize the cost of goods sold (work, services).

The concept of "costs" from among those considered is the most generalizing indicator. Cost is a monetary measurement of the amount of resources used for a purpose. Then the costs can be defined as the costs incurred by the organization at the time of the acquisition of any material values ​​or services. The emergence of costs attributable to costs is accompanied by a decrease in the economic resources of the organization or an increase in accounts payable. Costs can be charged to either assets or expenses of the organization. I will adhere to these approaches in the further presentation of the material.

Of great importance for the correct organization of cost accounting is their scientifically grounded classification. Production costs are grouped according to their place of origin, cost objects and cost types.

At the place of origin costs are grouped by production, workshops, sites and other structural divisions of the enterprise. Such a grouping of costs is necessary to organize accounting by responsibility centers and determine the production cost of products (works, services).

Cost bearers name the types of products (works, services) of the enterprise intended for sale. This grouping is necessary to determine the cost of a unit of production (work, services).

By type, costs are grouped by economically homogeneous elements and by costing items.

In management accounting, the classification of costs is very diverse and depends on what management problem needs to be solved. The main tasks of management accounting include:

Calculation of the cost of goods manufactured and determination of the amount of profit received;

Management decision making and planning;

Control and regulation of production activities of responsibility centers.

The solution to each of these tasks has its own classification of costs (Table 1). So, to calculate the cost of manufactured products and determine the amount of profit received, costs are classified into:

Incoming and expired;

Direct and indirect;

Basic and consignment notes;

Included in the cost of production (production) and non-production (periodic or period costs);

Single-element and complex;

Current and one-off.

For decision making and planning, a distinction is made between:

• fixed, variable, conditionally fixed (conditionally variable) costs;
• costs taken into account and not taken into account in estimates;
• irrecoverable costs;
• imputed costs;
• marginal and incremental costs;
• planned and unplanned.

Finally, for the implementation of the functions of control and regulation in management accounting, regulated and unregulated costs are distinguished. Particular attention is paid here to adjusting costs, taking into account the actually achieved volume of production, i.e. drawing up flexible estimates.

Table 1

Classification of costs depending on the purpose of management accounting

	Cost classification
Calculation of the cost of goods manufactured, assessment of the cost of inventories and profit	Inbox and expired Direct and indirect Basic and consignment notes Included in the cost price (production) and costs of the reporting period (periodic) Single element and complex Current and one-time
Decision making and planning	Constants (conditionally constant) and variables Taken and not taken into account in assessments Irrecoverable costs Imputed (loss of profits) Limit and incremental Planned and unplanned
Control and regulation	Adjustable Unregulated

2. Classification of costs to determine the cost, estimate the cost of inventories and profit

The following cost classification is given to determine the cost price, estimate the cost of inventories and the received profit.

Incoming and expired costs (costs and expenses). Incoming costs are those funds, resources that have been purchased, are available and are expected to generate revenues in the future. They are shown as assets in the balance sheet.

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 become expired.

The correct division of costs into incoming and outgoing costs is of particular importance for assessing profit and loss.

As an example of the incoming costs of a trading enterprise, one item of the balance sheet asset can be given - goods. If these goods are not sold and are stored in the warehouse, then they are recorded in the balance sheet as incoming. If these goods are sold, then the purchase costs incurred in connection with them should be attributed to expired. In the balance sheet of an industrial enterprise, the input costs in terms of production stocks are represented by three items, each of which is a stage of the production process: stocks of materials (in the warehouse and pending processing), stocks in work in progress (semi-finished products of its own production) and stocks of finished products.

So, incoming costs are synonymous with the term "costs", and elapsed - are identical to the concept of "costs". Expenses are part of the costs incurred by the enterprise in connection with the generation of income.

Direct and indirect costs. TO direct expenses 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.

Indirect costs cannot be directly attributed to any product. They are distributed between individual products according to the methodology chosen by the enterprise (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. I will dwell in more detail on the essence of direct and indirect costs.

Direct material costs ... Every manufactured item is made up of some material. Basic materials are materials that become part of the finished product, their cost can be directly and economically attributed to a specific product at no special cost.

In some cases, it is economically unprofitable to take into account the consumption of materials for each type of product. Examples of such costs are nails in furniture, bolts in cars, rivets in airplanes, and the like. Such materials are considered auxiliary, and the costs for them are indirect general production costs, which are taken into account as a whole for the reporting period, and then, by special methods, are distributed between individual types of products.

Direct labor costs include all labor costs that can be directly and economically attributed to a particular type of finished product. Labor costs for work that cannot be directly and economically attributed to a certain type of finished product are called indirect labor costs. These costs include the remuneration of workers such as mechanics, supervisors and other support personnel. Like the cost of ancillary materials, indirect labor costs are classified as indirect general production costs.

The amount of direct costs per unit of production practically does not depend on the volume of production, and it can be reduced by increasing production efficiency, labor productivity, and introducing new resource and energy saving technologies.

Indirect costs ... This includes all costs that cannot be attributed to the first and second groups. Indirect costs are a set of costs associated with production that cannot (or are economically unreasonable) attributable directly to specific types of products. In the domestic economic literature, they are also called overhead costs.

Indirect costs are divided into two groups (Table 2):

overhead (production) costs - these are the general costs of organizing, maintaining and managing production. In accounting, information about them is accumulated on account 25 "General production costs";

general business (non-production) expenses are carried out for the purposes of production management. They are not directly related to the production activities of the organization and are recorded on the balance sheet account 26 "General expenses".

table 2

Classification of indirect (overhead) costs

Indirect (overhead) costs
General production(production)		General business(non-production)
Equipment maintenance and operating costs	General workshop management costs
Depreciation of equipment and vehicles Equipment maintenance and repair Energy costs for equipment Services of auxiliary production for maintenance of equipment and workplaces Wages and social contributions of workers servicing equipment Expenses for in-plant transportation of materials, semi-finished products, finished products Other expenses related to the use of equipment	The costs associated with the preparation and organization of production Depreciation of buildings, structures, production equipment The cost of providing normal working conditions Costs for career guidance and training	Administrative and administrative expenses Technical management costs Production management costs Management costs of procurement and procurement activities; for the management of financial and sales activities Labor costs: recruitment, selection, training of managers, training, retraining and advanced training Payment for services rendered by external organizations Mandatory fees, taxes, payments and deductions in accordance with the procedure established by law

A distinctive feature of general business expenses is that they remain unchanged within the scale base. They can be changed by management decisions, and the degree of their coverage - by sales.

Under large-scale base in management accounting, a certain interval of production (sales) is understood, in which costs behave in a certain way, have any clearly expressed tendency. For example, an enterprise has a machine park of 10 units. equipment. At the same time, 1 million units are produced annually. products. The annual depreciation for these fixed assets is RUB 500 thousand. The management of the enterprise decided to double the production volume, for which it put into operation 10 additional machines. The scale base, within which depreciation charges have remained constant until now (from 0 to 1 million items), has changed. Now this is a different interval in the volume of production - from 1 to 2 million pieces. products. Depreciation deductions, which are inherently fixed costs, will reach a qualitatively different level and will again be fixed at 1 million rubles. until the next change in the scale base. The described dependence is illustrated in Fig. 1.

In some industries that produce homogeneous products, for example, in the energy, coal, oil-extracting industries, all costs will be direct. In processing enterprises (in mechanical engineering, light, food industry, etc.), indirect costs are very significant. Thus, the division of costs into direct and indirect depends on the technological features of production.

Picture 1

The behavior of fixed costs when changing the large-scale base of the enterprise

Volume of production,

Basic and overhead costs ... By their purpose, the costs are divided into basic and enterprise management costs. The latter are called overhead costs.

TO basic expenses includes all types of resources (objects of labor in the form of raw materials, basic materials, purchased semi-finished products; depreciation of basic production assets; wages of basic production workers with charges on it, etc.), the consumption of which is associated with the release of products (provision of services). In any enterprise, they constitute the most important part of the cost.

Overheads are caused by management functions that differ in nature, purpose and role from production functions. These costs, as a rule, are associated with the organization of the enterprise, its management. According to the method of allocating costs to media (costing object), the overhead is indirect.

Production and non-production (recurring costs, or period costs). In accordance with International Accounting Standards for the valuation of inventories of manufactured goods, only production costs should be included in the cost of goods. Therefore, in management accounting, costs are classified into:

• included in the cost of production (production);
• non-production (costs of the reporting period, or recurring costs).

Costs included in the cost of production (production) , are materialized costs, and therefore can be inventoried. They consist of three elements:

Direct material costs;

Direct labor costs;

General production costs.

Production costs are embodied in stocks of materials, in volumes of work in progress and balances of finished products (goods) in the warehouse of the enterprise. In management accounting, they are often called stock-intensive, since they are distributed between the current expenses involved in calculating profit and stocks. The costs of their formation are considered incoming, are the assets of the firm that will bring benefits in future reporting periods.

Overhead costs, or costs of the reporting period (recurring costs) , these are costs that cannot be inventoried. In management accounting, these costs are sometimes called the costs of a certain period, since their size does not depend on the volume of production, but on the length of the period. These costs are usually related to the services received during the reporting period. In accordance with International Accounting Standards, they are not used in calculating the cost of finished goods (work in progress), and therefore, to assess the production stock of an enterprise. Therefore, they are sometimes called non-stocking. Recurring costs are represented by non-production costs that are not directly related to the production process. They consist of selling and administrative expenses. The former imply the costs associated with the sale and supply of products, the latter - the costs of enterprise management. These costs are accounted for, respectively, on balance sheet accounts 26 "General business expenses" and 44 "Sales costs". 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. In accordance with International Accounting Standards in the income statement, they are deducted from revenue as an expense that is not taken into account in the calculation and valuation of inventories.

Comparing industrial and commercial accounting, you can identify the differences between costs such as wages, depreciation, insurance. In industry, many of these costs are related to production activities, and therefore general production costs become costs only when the product (work, service) is sold. At trade enterprises, these costs are the costs of the period.

Single-element and complex costs ... Single-element costs are called costs, which in a given enterprise cannot be decomposed into terms.

Complex costs consist of several economic elements. The most striking example is the shop floor (general production) costs, which include almost all elements.

Costs need to be disaggregated depending on the economic feasibility and the desire of the management. When the share of one or another cost element is relatively small, it makes no sense to highlight it. 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 they are combined with the costs of maintenance and production management in a separate item called "added costs".

3. Classification of costs for decision making and planning

One of the tasks of management accounting is the preparation of information for internal users, which is necessary for them to make management decisions, and the timely delivery of this information to the management of the enterprise.

Since management decisions are generally forward-looking, management needs detailed information about expected costs and revenues. In this regard, in management accounting, when performing calculations related to decisions made, the following types of costs are distinguished:

• variables, constant, conditionally constant, depending on the response to changes in production (sales);
• expected costs, taken into account and not taken into account in the calculations when making decisions;
• irrecoverable costs (costs of the past period);
• imputed costs (or lost profits of the enterprise);
• planned and unplanned costs.

In addition, management accounting distinguishes between marginal and incremental costs and revenues.

Variable, fixed, conditionally fixed 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 a variable nature. Examples of production variable costs are direct material costs, direct labor costs, costs of auxiliary materials and purchased semi-finished products.

Variable costs characterize the cost of the product itself, all the rest (fixed costs) are 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.

The total variable costs have a linear dependence on the indicator of the business activity of the enterprise, and the variable costs per unit of production are constant.

The dynamics of variable costs is shown in Fig. 2, where the variable costs per unit of output (specific) conditionally remain at the level of 20 rubles.

Picture 2

Dynamics of total (a) and unit (b) variable costs

Production volume, pcs.

Production volume, pcs.

Non-production variable costs include the costs of packaging finished products for shipment to the consumer, transportation costs that are not reimbursed by the buyer, and the commission to an intermediary for the sale of goods, which directly depends on the volume of sales.

Production costs, which remain practically unchanged during the reporting period, do not depend on the business activity of the enterprise and are called fixed production costs ... Even if the volumes of production (sales) change, they do not change. Examples of fixed production costs are advertising costs, rents, depreciation of property, plant and equipment and intangible assets.

The dynamics of total fixed costs (conditionally at the level of 100 thousand rubles) and unit fixed costs are illustrated in Fig. 3.

Figure 3

Dynamics of total (a) and unit (b) fixed costs

Production volume, pcs.

Production volume, pcs.

Fixed costs are the costs of renting premises, security, depreciation deductions, etc. In practice, management makes decisions in advance about what the fixed costs should be and what level of business activity is to be achieved.

Fixed unit costs are reduced in steps. The total fixed costs are constant and do not depend on the volume of business activity, but can change under the influence of other factors. For example, if prices rise, then the total fixed costs also rise.

In real life, it is extremely rare to find costs that are inherently exclusively constant or variable. Economic phenomena and their associated costs in terms of content are much more complex, and therefore, in most cases, the costs are conditionally variable (or conditionally constant). In this case, a change in the organization's business activity is also accompanied by a change in costs, but unlike variable costs, the dependence is not direct. Nominally variable (nominally fixed) costs contain both variable and fixed components. As an example, you can pay for the use of the telephone, which consists of a fixed subscription fee (constant part) and payment for long-distance calls (variable term).

A number of taxes have a similar structure. Thus, the tax on income of individuals whose total income in 2001 was less than 100 thousand rubles is calculated at a rate of 13% (constant part), and incomes exceeding the established limit are recalculated at a progressive rate, and in this part the value tax is variable. Similarly, for tax purposes, entertainment and advertising expenses are normalized, and the tax amount calculated using this method turns out to be conditionally variable.

Therefore, any costs in general terms can be represented by the formula:

where Y is total costs, rubles;

a - their constant part, not depending on the volume of production, rubles;

b - variable costs per unit of production (cost response ratio), rubles;

X is an indicator characterizing the business activity of an organization (volume of production, services rendered, turnover, etc.) in natural units.

If in this formula the constant part of the costs is absent, i.e. a = O, then these are variable costs. If the cost response ratio (b) is zero, then the analyzed costs are constant.

For management purposes - assessing the efficiency of an enterprise, analyzing its breakeven, flexible financial planning, making short-term management decisions and solving other issues - it is necessary to describe the behavior of costs by the above formula, i.e. divide them into constant and variable parts.

In the theory and practice of management accounting, there are a number of methods to solve this problem. In particular, these are correlation methods, least squares and the method of high and low points, which in practice turns out to be the simplest.

Costs taken into account and not taken into account in estimates ... The process of making a managerial decision involves comparing several alternative options with each other in order to choose the best one. The indicators compared in this case can be divided into two groups: the first remain unchanged for all alternatives, the second vary depending on the decision made. When a large number of alternatives are considered that differ from each other in many respects, the decision-making process becomes more complicated, therefore it is advisable to compare not all indicators, but only indicators of the second group, i.e. those that change from variant to variant. These costs, distinguishing one alternative to the other, are often called in management accounting relevant. They are taken into account when making decisions. The indicators of the first group, on the contrary, are not taken into account in the estimates. An accountant-analyst, presenting the management with the initial information for choosing the optimal solution, thus prepares his reports so that they contain only relevant information

Irrecoverable costs. These are elapsed costs that no alternative option is able to correct. In other words, these previously incurred costs cannot be changed by any management decisions. Irrecoverable costs are not considered when making decisions.

However, the costs that are not always taken into account in the estimates are irrecoverable.

Imputed (imaginary) costs ... This category is present only in management accounting. The financial accountant cannot afford to "imagine" any costs, as he strictly follows the principle of their documentary validity.

In management accounting, in order to make a decision, it is sometimes necessary to accrue or attribute costs that may actually not take place in the future. Such costs are called imputed costs. In essence, this is the lost profit of the enterprise. This is an opportunity that is lost or sacrificed for the sake of choosing an alternative management solution.

Incremental and marginal costs. Incremental costs are additional and arise from the manufacture or sale of an additional batch of products. Incremental costs may or may not include fixed costs. If fixed costs change as a result of the decision, then their increase is considered as incremental costs. If the fixed costs do not change as a result of the decision, then the incremental costs will be zero. A similar approach is applied to management accounting and to income.

Planned and unplanned costs ... Planned - these are costs calculated for a certain volume of production. In accordance with m norms, standards, limits and estimates, they are included in the planned cost of production.

Unplanned - costs that are not included in the plan and are reflected only in the actual cost of production. When using the method of accounting for actual costs and calculating the actual cost, the accountant-analyst deals with unplanned costs.

4. Classification of costs for control and regulation of activities

The classifications of costs discussed above do not solve all the problems of controlling them. As a rule, products in the process of their manufacture go through a number of successive stages in various divisions of the enterprise.

With information about the cost of production, it is impossible to determine exactly how costs are distributed 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 cost accounting by centers of responsibility.

In order to control and regulate the level of costs, the following classification is applied: regulated and unregulated; effective and ineffective; within the norms (estimates) and deviations from the norms; controlled and uncontrolled.

Adjustable- costs registered by the centers of responsibility, the value of which depends on the degree of their regulation by the manager. In general, all costs in the enterprise are regulated, but not all costs can be regulated at the lower levels of management. For example, the administration of an enterprise has the right to regulate the purchase of inventories, hire people to work, organize separate production areas, workshops, etc. At the same time, such costs are not affected by the lower-level manager. The costs that are not affected by the manager of this responsibility center are called unregulated by this manager. So, the master of the procurement section cannot influence the cost of remuneration of the design department, etc.

The division of costs into regulated and unregulated ones is provided in the reports on the execution of the estimate by the centers of responsibility. Such a solution allows you to highlight the area of ​​responsibility of each manager and evaluate his work in terms of control over the costs of a division of the enterprise.

The assessment of management activities is also based on the classification of costs into effective and ineffective.

Effective- costs resulting in income from the sale of those types of products for the release of which these costs were incurred. Ineffective - expenses of an unproductive nature, as a result of which income will not be received, since the product will not be produced. Ineffective spending- these are losses in production. These include losses from rejects, downtime, shortages of work in progress and material assets at general plant warehouses and workshop storerooms, damage to materials, etc. The obligation to allocate ineffective costs is dictated by the fact that losses do not penetrate into planning and rationing.

The division of costs into costs within the limits (estimates) and deviations from the standards is used in the current accounting of the course of production. It serves to determine the efficiency of the departments by assessing the compliance of the actual costs with the standard (planned) or the actual cost of its standard (planned) level.

To ensure the effectiveness of the cost control system, they are grouped into controlled and uncontrolled. To controlled include costs that are amenable to control by the subjects, that is, persons working in the enterprise. The allocation of controlled costs in enterprises with a multi-shop organizational structure is especially important. In terms of their composition, they differ from the regulated ones, since they have a targeted character and may be limited by some separate expenses. For example, an enterprise needs to control the consumption of spare parts for the repair of equipment located in all divisions of the enterprise.

Uncontrollable costs- these are expenses that do not depend on the activities of the subjects of management. For example, the revaluation of fixed assets, which entailed an increase in the amount of depreciation, changes in prices for fuel and energy resources and other similar expenses.

The production activity combines several spheres: main and auxiliary production, development of new types of products, development of new technologies. Directly the main production consists of numerous technological operations and several processes. The principles of grouping costs for calculating the cost are not suitable for ensuring control and regulation of enterprise costs, because it is more expedient to control production resources at their places of origin. Then it becomes necessary to organize a production cost accounting system based on the distribution of costs between individual production areas. Accounting should provide for the relationship between costs and incomes with the actions of the heads of departments responsible for the expenditure of relevant resources.

The main purpose of the classification is to provide information to a system for controlling and regulating production costs.

Control system is a communication network in which production activities in general and costs in particular are controlled. It ensures the completeness and correctness of actions in the future aimed at reducing costs and increasing production efficiency.

CONCLUSION

Management accounting is a system of accounting, planning, control, analysis of data on costs and results of economic activity in the context of facilities necessary for management, operational adoption on this basis of various management decisions in order to optimize the financial results of an enterprise.

Some elements of the management accounting system have found application in the theory and practice of domestic accounting. New elements have yet to be mastered and adapted to Russian conditions.

The efficiency of the aggregate functioning of the elements of the system as a whole is important in achieving a single goal. Here we can say that in the conditions of market relations, there is an objective integration of management methods into a unified management accounting system, which was not so effective in a centrally controlled economy.

The purpose of the production activity of the enterprise is the release of a product, its sale and making a profit.

Management accounting of production costs consists in observing and analyzing the use of costs and results of past, present and future production activities, corresponding to a certain management model focused on fulfilling the main goal of the enterprise.

The main purpose of accounting for production costs is to control production activities and manage the costs of their implementation.

They use different options for classifying costs, depending on the target setting and areas of cost accounting. The direction of cost accounting is understood as an area of ​​activity where separate targeted accounting for production costs is required:

a) the costs used for calculating and evaluating the finished product;

b) costs, data on which are the basis for decision-making and planning;

c) costs used in the control and regulation system.

LIST OF USED LITERATURE

1. Order of the Ministry of Finance of the Russian Federation of 05/06/1999 No. 33n "On approval of the accounting regulation" Organization's expenses "PBU 10/99";
2. Vakhrushina M.A. Management accounting: Textbook for universities. - M .: ZAO Finstatinform, 2000. - 533p .;
3. Kondrakov N.P. Accounting: Textbook. - 4th ed., Rev. and add. - M .: INFRA-M, 2001.- 640s .;
4. Karpova T.P. Management accounting: Textbook for universities. - M .: Audit, UNITI, 1998. - 350s .;
5. Management accounting: Textbook / Ed. A.D. Sheremet. - 2nd ed., Rev. - M .: IDFBK-PRESS, 2002 .-- 512s ..

Each enterprise in the production of products or the provision of services spends certain resources. All his expenses are divided into direct and indirect. Direct costs include costs directly related to the production of goods or the provision of services and are included in the cost of the direct method. Like other production costs, they are grouped by places of origin (sites, workshops, other structural divisions), cost carriers (type of product or service) and types of costs (economically homogeneous elements).

Labor costs;

Salary deductions;

Depreciation deductions;

Other expenses related to the main activity.

Let's take a closer look at what these economic elements include. Material costs include the entire cost of materials expended (except for products of our own production):

Basic materials, raw materials;

Purchased semi-finished products, component parts;

Fuel, electricity;

Spare parts;

Building materials;

Auxiliary materials.

Direct costs of material resources are reduced by the sum of the cost of all return waste (residues of raw materials, material resources arising from the production of products or services).