What is included in the costs of the enterprise. Direct and indirect costs. Cons of the standard scheme

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 NU, 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 expenses (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, costs 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 are called the costs directly related to the technological process of production: raw materials and basic materials and other costs, with the exception of general production and general production and general business costs.

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 several 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 frequency, 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 producing products of the established quality with rational technology and organization of production are considered. 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, the 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 occurrence 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 distinguish the following classifications of expenses:

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 specified 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 this 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;

Payment 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 break from the main job;

Payment to donor workers for the days of examination, blood donation and rest, provided after each day of donating blood;

Remuneration for the work 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 from 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 charges 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 for a bank loan received for the acquisition of fixed assets and stocks, before these assets are accepted for accounting;

Business travel expenses;

Payment of the cost of works 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 telegraph, office expenses;

Warranty repair and maintenance costs;

Payment for lease in the situation of renting 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 structure of the cost of production occupy the largest specific weight. 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 in 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, 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 by the employer in favor of the employees of certain expenses. 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 pensions, employment of the population, medical insurance, 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 bodies 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 corresponding 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 to 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 accrued on them is debited from account 02 "Depreciation of fixed assets" in 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).

Upon disposal (sale, write-off, transfer free of charge, etc.) of intangible assets, the amount of amortization charged on them is debited from account 05 "Depreciation of intangible assets" on credit to account 04 "Intangible assets".

The following accounts are intended to account for the costs of production (performance of work, provision of services):

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 with respect 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 overhead costs, if they are written off to accounts 20, 23, 29, overhead 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 the formation of information for management purposes, calculating the 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 accounted for in 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, as a rule, accounts 20 "Main production", 26 "General business expenses", 97 "Deferred expenses" or only account 20 are used.

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 "Semi-finished products of our own production" 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 production costs (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 in 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 goods" is used, and not account 21 "Semi-finished products of 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 the cost accounting sheets of workshops (Form No. 12), accounting for the costs of service industries and farms (Form No. 13), and 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 elements of costs from the loan 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 order journal is used to compile the calculation of costs for items 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 (products). 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 accounting - 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;

Overhead general 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 expenses 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 by types of products, works or services sold in proportion to sales proceeds, production cost of products or other 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 business 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).

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 the classification of costs to determine the cost price, estimate the cost of inventories and the received 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 production costs

Total: Workshop cost

12.General Household Expenses

13 loss from marriage

Total: Production cost

12. Commercial (non-production) expenses

Total: Full cost price

Costs for calculation items are wider than elemental ones in terms of their composition. 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 process of production 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 recorded 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 components: material costs (minus the cost of returnable waste), labor costs, deductions for social needs, 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”.

Since 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 a 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 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 when the volumes of production (sales) change, 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. at 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 workshop, 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 organization's business activity, but unlike variable costs, this relationship 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 kind 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 ratio), 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 that 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 a product 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 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 distributed between individual production areas (responsibility centers). This problem can be solved by establishing the 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 received from the sale of those types of products for the release of which these costs were made. 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).

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 units), cost objects (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).

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 set out. 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 expenses arising in the course of the company's primary activities. 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 overhead 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. 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 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 production 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 of them are indirect general production costs, which are taken into account as a whole for the reporting period, and then are allocated by special methods between individual types of products.

Direct labor costs includes 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 economically not be feasible) attributed 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. In accordance with 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 they 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 in 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 costs involved in calculating profits 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 measurement 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 that 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 other (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 when 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, 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. 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 the organization (the volume of production of goods, 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 the enterprise, analyzing its break-even, flexible financial planning, making short-term management decisions and solving other issues - it is necessary to describe the cost behavior with 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 the methods of correlation, 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, costs that are not always not 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. It is an opportunity that is lost or sacrificed to choose 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 increment 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 the 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 specific expenditures. 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 charges, 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 of costs and revenues 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 single system of management accounting, 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 ..

The cost of goods is the monetary value of all the costs that had to be made to manufacture this product. One of the elements included in the cost price is the cost of production. Read more about them in this article.

The structure of production costs will depend on the characteristics and scale of activity of each individual company, on its industry affiliation, as well as on some other factors. Such costs are included in the costs of regular activities.

Manufacturing costs include:

• Labor costs of employees;
• Amortization;
• Material expenses;
• Insurance premiums;
• Others.

For management purposes, production costs are combined by cost item. The company has the right to establish their list independently.

Classification of production costs

Production costs are grouped according to the following criteria:

1. The economic role in the production process - the main (have a direct connection with the manufacture of goods) and invoices (associated with the maintenance and management of the production process).
2. Composition - single-element (include only one element) and complex (include several elements at once).
3. The method of inclusion in the price of a product is direct and indirect.
4. The ratio to the volume of production is variable (their change is carried out in proportion to the change in the volume of production of goods), conditionally variable (not proportional to the production volume) and conditionally constant (a change in production volume does not have any effect on them).
5. Cyclical occurrences - current and one-time.
6. Participation in the manufacturing process - production (associated with the manufacture of goods), non-production and commercial (associated with the sale of goods).
7. Effectiveness - productive and unproductive.
8. Planned coverage - planned and unplanned.
9. Attitude towards finished goods - costs of finished goods and costs of work in progress.

Production cost accounting

To account for costs and production costs, the following accounts are provided. accounts: 20, 23, 25, 26, 28 and 29.

• Account No. 23 is intended to determine the cost of auxiliary production. At the end of each reporting period, auxiliary costs are written off to the cost of finished goods. The transactions to this account will be as follows:
  • D23 - K70 - payroll for employees who are engaged in auxiliary production;
  • D23 - K69 - making deductions of insurance contributions;
  • D23 - K02 - depreciation on fixed assets that are used in auxiliary production;
  • D20 - K23 - write-off of costs for the cost of goods.
• Account No. 20 is provided for the bookkeeping of expenses for the main production. On this account, the formation of the actual cost of goods is carried out.
• Account No. 25 reflects the costs of maintaining production. Analytical accounting of this account is carried out for separate cost items, as well as for individual branches of the company.
• Account No. 26 reflects expenses of a general business nature. Such costs include expenses of a management nature. Analytical accounting of this account is carried out at the place of origin of expenses, cost items and other characteristics.