Budgeting and calculation. Considering the list of expenditure items in the extractive industries, it should be noted that there are no such items as "Raw materials and materials", "Purchased products, semi-finished products, works and services of a production nature provided by the parties.
Calculation of the cost of products (works, services) is an important stage in the work of the economic, financial, production services of an enterprise. The pricing policy of an economic entity - the basis of relationships with buyers and customers - as well as the value of the final financial result of its usual activities - profit from sales - depends on how correctly this stage is organized. In this regard, it becomes necessary to choose the optimal method for calculating the cost of products (works, services), which, on the one hand, minimizes the complexity of calculations, and on the other hand, to provide the management system's need for reliable information necessary for making effective management decisions.
Calculation is the methodological basis for conducting financial accounting, along with maintaining double entry in synthetic and analytical accounts, documenting business transactions, valuing accounting objects, taking inventory of property, drawing up a balance sheet and other financial statements of an economic entity.
Calculation occupies a special place in the accounting system. The calculation is based on the choice of a method for grouping costs, which allows you to more or less accurately calculate the cost of a unit and the entire volume of products (works, services). But the grouping of costs across all departments is a technique used in management accounting for calculating the cost of sales. Organization of production cost accounting and costing is central to the collection of information for management purposes.
Thus, calculation is applied simultaneously in the financial (accounting) and management accounting of an economic entity. This is a kind of bridge connecting the two areas of accounting. One direction generates information that makes it possible to assess the financial condition of an economic entity and is provided to everyone who wants to use it for business purposes. Another systematizes confidential information about the activities of an economic entity for each division, which managers need to identify reserves for reducing costs and ensuring additional growth in sales profits.
In the literature devoted to the problem of costing, there are several approaches to the definition of this concept. If we consider the problem as a whole, then we can find two approaches to the definition of calculation [, p. 118-120]:
- calculation is a set of calculations;
- Calculation, like cost accounting, is a set of procedures in accounting accounts.
Investigating the opinions of various authors, one can come to the conclusion that these approaches characterize the calculation process in different ways. In the first case, we are talking about a set of methods and techniques of calculation: direct counting; distribution, elimination, summation of expenses. The second case assumes that the same approach should be applied to accounting for production costs and to calculation. For example, V.F. Paliy gives the following definition: “Under the calculation is understood the grouping of costs by objects of calculation and the calculation of the cost of calculation units” [, p. 86].
Calculation- this is the calculation of the cost of a unit of products (works, services) and the volume of products (works, services) in general - both at the planning stage (drawing up planned estimates and cost budgets), and after completing a separate order (drawing up reporting estimates).
Let's highlight the terms used in the calculation practice:
- costing object;
- costing unit;
- costing;
- grouping of expenses.
Costing object cost is called the product of production of a given enterprise, its subdivisions, technological phases, transitions, stages and redistributions, i.e. products of varying degrees of readiness. The objects of calculation are also certain types of work, services of divisions of the main and auxiliary industries.
Under costing unit is understood as the measuring object of the calculation. In terms of finished products, the costing unit usually coincides with the unit of measurement adopted in the standards or technical conditions for the corresponding type of product and in terms of production of products in kind. When calculating intermediate products, division products and technological transitions, a number of conventional calculation units are used.
Differences in the nature of manufactured products, technological processes, organization of production lead to a variety of calculation units used in practice.
Based on similar features, their entire totality can be reduced to seven groups:
- natural units - correspond to the units of measurement in which these products are planned, accounted for and sold to consumers (pieces, kilograms, meters, liters);
- enlarged natural units - used for intermediate calculation of a set of homogeneous products (100 pairs of shoes of a certain article, a ton of cast iron of a certain type). Subsequently, natural units are used to calculate specific types of products;
- conventionally natural units - used for calculating products, the content of a useful substance in a natural unit of which can fluctuate (rectified alcohol, mineral fertilizers in terms of the content of a useful substance);
- value units - the cost per 1 ruble of marketable products in production or sale prices;
- labor units - used for calculating the production of organizational units (1 standard hour, 1 standard shift);
- performed works and services - as a calculation unit, they are used, as a rule, in construction, when carrying out repair work, rendering transport services, etc. (ton-kilometer of transportation, machine shift, etc.);
- technical and economic indicator - as a calculating unit, it is used to compare the costs per unit of consumer utility of homogeneous products (calculating the costs of producing a tractor per unit of power, costs of producing a press per unit of productivity).
The variety of accounting units requires an informed approach to their selection for specific conditions. The costing unit should reflect the corresponding use value, be comparable in different enterprises, correspond to pricing units and be acceptable for calculating the cost of products (works, services) with minimal costs.
Costing a costing unit is a central part of the costing process.
A cost estimate is a document in which the cost of a costing unit and all manufactured products (work performed, services rendered) are calculated. Depending on the purposes of the calculation, planned, estimated, normative, reporting (actual) calculations are drawn up [, p. 303]. Very often, the calculation is identified with the calculation as a process of making calculations: "The calculation of the cost of a unit of certain types of products or works and all marketable products is called calculation" [, p. 303].
The planned cost estimate is drawn up for the work included in the plan, on the basis of which it is formed manufacturing program(production budget). It characterizes the maximum allowable costs for the performance of work, production of products, and the provision of services in the planned period.
The accounting estimate characterizes the actual costs (actual cost) of the work handed over, the manufactured products, the services rendered. It is compiled on the basis of cost accounting data for the same items as planned.
Under by calculation method understand the scientifically grounded system of calculating the cost of an accounting unit of production (work, services).
Figure 3 
a classification scheme is given that characterizes the methods of calculating the cost of products (works, services) in the context of the use of various calculation systems and accounting systems.
The choice of the calculation method depends on various conditions (factors) of production activities:
- type of production (large-scale, serial, small-scale, single);
- technological complexity of production (the presence of redistributions, a variety of technological processes, the transfer of semi-finished products from workshop to workshop);
- the presence of work in progress as of the reporting date;
- different duration of the production cycle;
- nomenclature and assortment of products (performed works, rendered services);
- the degree of elaboration of regulatory information for planning and accounting purposes.
To choose the most optimal calculation method, you need to understand their classification, which develops depending on the factors listed above. These factors influence the choice of cost accounting objects and cost accounting objects, as well as the use of normative, factual or mixed information.
First of all, it is necessary to single out such classification features that determine the general basic conditions for organizing costing and the technique of calculating.
The first sign is the completeness of the cost calculation. Two fundamental approaches should be distinguished here:
- calculation of the total cost (absorption-costing);
- calculation of incomplete, or truncated cost (direct-costing).
Calculation of the full cost price- This is the calculation of the production cost of a costing unit with a full distribution of all production costs, and the full cost of a unit of goods sold, with the distribution of sales costs. This method is traditional for Russian accounting and calculation practice.
Partial cost calculation is a method of accounting for variable costs per cost unit, resulting in a truncated cost price. In this case, the so-called marginal (marginal) income is formed, which includes all fixed costs, including depreciation deductions, and profit. This approach allows managers to organize control of fixed costs, the reduction of which per unit of calculation provides an increase in the efficiency of the normal activities of an economic entity.
The second sign is the degree of elaboration of regulatory information for planning and accounting purposes.
Two opposite approaches to calculation and their combination stand out here:
- regulatory accounting;
- method of calculating the actual cost;
- mixed accounting.
Normative method accounting and calculation is represented by two calculation systems: "standard-cost" and the Russian system regulatory accounting. Both are based on standard costs.
Actual costing based entirely on actual costs.
At mixed costing direct costs are charged to cost according to actual data, and indirect costs are charged on the basis of the planned distribution ratio. As noted by O.D. Kaverin, it is very useful to apply such a coefficient over a long period - the entire reporting year. For example, in a mixed calculation, the use of the distribution coefficient for the maintenance of production and management, identical to the purpose of accounts 96 "Reserve for future expenses" and 97 "Prepaid expenses", is recognized as normal and is widely used in the West [, p. 114].
All three methods can be applied when calculating full and partial costs.
Accounting system "standard-cost" is one of the most effective cost management tools. It is based on the principle of accounting and control of costs within the established norms and standards and deviations from them.
The term "standard cost" literally means "standard cost costs". This system is based on the preliminary regulation of costs that fully depend on the volume of production - variables (often mistakenly classified as direct costs). That is, before the start of the production process, the following must be calculated:
- consumption rates of basic materials per unit of production;
- time and output rates for production processes;
- rates for one standard hour or accounting unit of production for calculating the wages of basic production workers.
In addition, norms for the consumption of auxiliary materials, wage rates for other categories of workers, depreciation rates for equipment and other fixed production assets, rent for the use of property and other regulatory framework for the costs of production and sale of products should be established. These costs are categorized as fixed costs. The term "overhead" is also mistakenly applied to them.
When setting norms, quantitative standards are used to measure in kind the volume of materials, labor and services required for the production of a particular product. The resulting volumes are then multiplied by the established rates in monetary terms and the standard cost rates are obtained. In the event of deviations, the norms are not changed, except for cases when the changes were caused by new economic conditions.
Deviations between actual and estimated costs arising in each reporting period are accumulated during the year and are fully written off to other income and expenses.
Depending on the choice of the costing object, which, in turn, depends on the type of production and other factors listed above, two main methods of calculation can be distinguished:
- method of sequential summation of direct and apportioned costs by product type - custom method;
- the method of distribution (division) of the aggregate of costs by calculated objects, based on the grouping of costs by processes (redistribution, stages, phases) of production - transverse method.
All other methods, grouped in relation to the costing object, are either a mixed form or a modification of one of the main methods:
- process-based (simple);
- process-by-order;
- piece by piece;
- impersonal (boiler) method;
- and others.
Custom method. With this method, the accounting object is the same as the costing object, and this is a separate production order.
An order is understood as a product, groups of similar products, parts, parts of a product (machine kits), as well as repair, installation and experimental work.
Organizations can fulfill the following types of orders:
- individual (a separate order for each unit of the product);
- annual (one order for all products of this name per year);
- group (one annual order for a group of similar products);
- one-time (for the release of a predetermined number of products and the performance of individual, specific work).
The custom-made method is used, as mentioned above, in one-off and small-scale production. To organize accounting for each order, the procedure for opening, passing and closing orders is established.
The basis for opening an order is a production plan and contracts concluded in accordance with it with customers for the supply of products and a number of other documents [, Ch. 37]. In the case of the release of a large number of items that are part of one order, a sheet with a description of the items is attached to it.
To ensure the correct allocation of costs to an order, it is necessary to ensure control over the preparation of primary documents in accordance with the normative and technical documentation and the indication of order numbers in it. Numbers are affixed on all documents accompanying the execution of the order in all workshops of the enterprise.
In the accounting department, accounting registers are kept - consolidated statements of the consumption of material assets, distribution of wages, indirect costs, and others. The generalizing document is the personal account of the order, in which all costs related to this order are collected, the amount of work in progress and the production cost of finished products are determined, broken down by calculation items.
Alternating method. It is used in enterprises with mass and large-scale production with several stages of processing. (Redistribution) - in flour and cereals, metallurgical, chemical and other industries. Phases, stages, processes, production redistributions are used as an object of cost accounting.
This method is less laborious in comparison with the custom-made method, since it does not require the preparation of a large number of primary documents. The unit cost is calculated by dividing all costs collected by the division by the number of products produced. However, the application of the method requires the introduction of account 21 "Semi-finished products of own production" into the working chart of accounts, since the main and by-products are distinguished in production, which can be sold as independent types of products.
At present, in accordance with the letter of the Ministry of Finance of the Russian Federation No. 16-00-14 / 464 of 15.10.2001, for publishing houses and printing enterprises, "Methodological recommendations on the planning and accounting of costs for production and sales of products" have been developed, which cover the issues of calculation cost price. Let us dwell on some, in our opinion, the most important industry aspects of costing in these organizations.
The activities of publishing houses have a number of features that affect the calculation of the cost of publishing products. The cost of publishing products (works, services) is the monetary cost of the production and sale of publishing products, completed works, and services rendered. The cost of publishing a publication, including the cost of publishing training and printing work, form the production cost (cost of production); production costs and sales costs form the full cost price; the cost of production and sale of the publication, which includes only variable costs, constitute an incomplete cost price.
At a printing company, it is recommended to calculate the cost of products (works, services) according to the operations of the production process, combined into calculated groups and having a common technological labor intensity.
When forming the full cost of printing work, including production, it is necessary to keep records and allocate costs that cannot or is inexpedient to be attributed directly to a specific order.
Calculation of the cost of an accounting unit at a printing company can be carried out according to the principles of the process-by-process method, the process-by-order method, the boiler (in the manufacture of business cards and other similar types of products). The method of calculation chosen by the enterprise should be reflected in the accounting policy.
The object of cost accounting and calculation in the process-by-order method is the direct costs of paint, glue, threads, etc., determined according to approved standards, with the obligatory indication of the order number. Indirect costs are allocated on the basis of a rate that can be determined for each machine in the workshop, for each workshop, or for the whole enterprise (depending on production conditions). The actual cost of the circulation of each order is determined after its fulfillment.
When using the "direct costing" costing system, only conditionally variable (direct) costs are summarized for individual costing objects. Conditional fixed costs (the rest of the costs of the main production, general production, general business costs, sales costs) do not participate in the formation of the cost of sales. The financial result from sales for the reporting period in this case is a marginal income - the difference between net sales from sales and the amount of notional variable costs.
The list of calculated groups, adopted in relation to the printing industry, is given in Appendix 6 (tables 1 and 2).
Self-test questions
- Give a definition to the term "calculation".
- What is the object of the calculation?
- What is meant by a “unit of account?
- What are the types of calculations used in the printing company.
- What determines the choice of the method for calculating the cost of products (works, services)?
- What is the bespoke calculation method?
- What is the essence of the transverse calculation method?
- Explain the essence of the method of accounting for production costs "standard-cost".
- Expand the essence of the direct costing method.
- What is blended calculation?
- What regulatory documents govern the procedure for calculating the cost of products (works, services) in the printing industry?
- How is it recommended to calculate the cost of products (works, services) at a printing company?
FINANCIAL UNIVERSITY
UNDER THE GOVERNMENT OF THE RUSSIAN FEDERATION "
OMSK BRANCH OF THE FINANCIALITY
Department of "Accounting, Analysis and Statistics"
V.L. Lukina
BUDGETARY SYSTEM OF THE RUSSIAN FEDERATION
Study guide for bachelors,
students in the field of training
03/38/01 "Economics", profile "Accounting, analysis and audit"
Omsk 2016
UDC 336.142
BBK 65.261.3ya73
Reviewers:
R.G. Smelyk, Doctor of Economics, Professor, Professor of the Department
"Finance and Economics" of the Omsk State
University named after F.M. Dostoevsky,
L.N. Grebenyuk, Ph.D., Associate Professor, Dean of the Faculty
"Economics" of the Omsk branch of the Financial University.
| B 98 | Cost accounting, calculation and budgeting in certain sectors of the production sphere: a textbook for bachelors / V.L. Lukin. - Omsk: IP Arkhipov M.I., 2016 .-- 24 p. Isbn The main purpose of the textbook is a clear and compact presentation of the material on the features of the content and organization of management cost accounting, calculation, budgeting in certain sectors of the production sector. This tutorial complies with the State Educational Standard. Designed for bachelors, masters and teachers. Recommended by the educational and methodological council of the Omsk branch of the Financial University (minutes of February 18, 2016 No. 2). |
UDC 336.142
BBK 65.261.3ya73
INTRODUCTION .. 6
CHAPTER 1. ESSENCE OF COST ACCOUNTING, CALCULATION AND BUDGETING 8
1.1. Legislative and regulatory framework providing normative regulation of cost accounting and cost formation. eight
1.2. The concepts of "cost", "costing" and "costing". 13
1.3. Production costs and their classification. twenty
1.3.1. Direct and indirect costs. Methodology for the distribution of indirect costs between individual types of products. 41
1.3.2. Cost accounting objects and costing objects. 48
1.3.3. Methods of accounting for production costs and calculating the cost of production 51
1.3.4. Generalization of production costs. 75
1.4. Planning and rationing as the most important functions of cost management ………………………………………………………………………… .. …… .82
1.5. Budgeting: concept, meaning. Types of budgets, the procedure for their development. 89
1.6. General budget formation technology. 95
1.7. The system for monitoring the implementation of budgets. 102
1.8. Standard, planned and actual costing of production. Methodology for compiling them. 105
test questions.. 111
Tests .. 112
CHAPTER 2. COST ACCOUNTING AND CALCULATION OF COST OF MOTOR TRANSPORT SERVICES 115
2.1. Sectoral features of motor transport organizations and their impact on the organization of cost accounting and calculation. 115
2.2. Organization of synthetic and analytical cost accounting. Cost accounting methods in road transport. 120
2.3. Features of accounting for individual costs for the performance of road transport services ................................................................. ... ... .124
2.3.1. Accounting for labor and its payment on vehicles. 124
2.3.2. Vehicle fuel accounting. 128
2.3.3. Accounting for car tires and spare parts. 134
2.3.4. Accounting for depreciation and repair costs of vehicles. 137
2.3.5. Accounting for general production and general business expenses, the procedure for their distribution and write-off. 143
2.4. Calculation of the cost of transport services. 146
Security questions: 147
Tests .. 148
CHAPTER 3 . ACCOUNTING OF COSTS FOR PRODUCTION AND CALCULATION OF COST OF WORKS PERFORMED IN THE CONSTRUCTION INDUSTRY. 150
3.1. Characteristics of industry and technological features of construction and their impact on cost accounting. 150
3.2. Subjects of investment activity and their functions. Accounting for settlements with investors 156
3.3. Planning and cost accounting objects. Methods of accounting for construction costs …………………………………………………………………… ...… ..161
3.4. Accounting for certain types of costs included in the cost of work performed in construction. 164
3.4.1. Accounting for materials and equipment. 164
3.4.2. Features of the organization of labor and accounting for labor costs. 171
3.4.3. Accounting and distribution of costs for the maintenance and operation of construction machines and mechanisms. 175
3.4.4. Accounting and distribution of overhead costs. 178
3.5. Features of accounting for costs in the construction of an economic way .. 189
3.6. Cost accounting for contract construction. Accounting for settlements with customers 191
3.7. Accounting and evaluation of construction in progress. Accounting for completed construction of object 199
Test questions .. 203
Tests .. 204
CHAPTER 4 . COST ACCOUNTING AND CALCULATION OF PRODUCT COST IN THE OIL REFINING INDUSTRY. 205
4.1. Features of production and their impact on the organization of cost accounting and calculating the cost of refined products. 205
4.2. The method of accounting for costs and calculating the cost of oil refined products. Rationing of costs in the oil refining industry and its impact on the accounting methodology. 208
4.3. Synthetic and analytical accounting of costs at oil refineries 209
4.4. Accounting and distribution of general production and general business costs. 212
4.5. Costing objects in oil refineries. Calculation of the cost of oil refining products. 214
Test questions .. 216
Tests .. 217
CHAPTER 5. COST ACCOUNTING AND CALCULATION OF COST IN OTHER INDUSTRIES 218
5.1. Features of the organization of cost accounting and calculation in the bakery industry…. 218
5.2. Features of cost accounting and calculating the cost of production at confectionery enterprises. 226
5.3. Features of cost accounting and calculating the cost of production in the canning industry 229
5.4. Features of cost accounting and calculating the cost of production in the sausage industry 234
5.5. Features of accounting for costs and calculating the cost of products at enterprises for the production of brewing products and soft drinks ... 238
5.6. Features of cost accounting and calculating the cost of production in the clothing industry 245
5.7. Features of cost accounting and calculating the cost of production at energy enterprises. 251
Test questions .. 258
Tests .. 259
REFERENCES ... 266
The list of resources of the information and telecommunication network "Internet" necessary for mastering the discipline .. 269
TASKS FOR FIXING MATERIAL .. 270
Questions for self-examination. 283
BRIEF TERMINOLOGICAL DICTIONARY .. 283
INTRODUCTION
Among the types of activities, the central place is occupied by the production of products, the execution of works, the provision of services. There is no need to prove that the production of material goods is the basis for the existence and development of any society.
Economic crisis 2008-2011 personally proved the inconsistency of technological and organizational solutions at many Russian enterprises in various sectors of the economy, not aimed at achieving the desired performance. Along with the solution of organizational and technological issues, the role of planning, accounting, control and analysis of costs increases, since not only the commensuration of costs with income becomes in demand, but also the implementation of the effective use of each ruble invested in the production and financial activities of the organization. On the the present stage the criterion of efficiency is not just profit maximization, but the total amount of newly created value, including labor remuneration (a source of investment in the development of human capital) and depreciation (a source of constant production renewal). The increasing complexity of the goals of enterprise management involves the creation and use of an adequate information base, the understanding by the subjects of management of indicators of the state and development of the organization, including the dynamics, focus, structure and expediency of costs. Such information should and can be required not only at the end of the technological process, but also before it begins.
The demand for knowledge of budgeting, accounting and cost control has led to
The knowledge gained in the course should contribute to the development of students' skills in using planning and cost accounting techniques, calculating the cost of production, understanding the technological features of individual industries and their influence on the construction of synthetic and analytical cost accounting, methods of calculating costs. Ultimately, students must acquire the skills to easily navigate various practical situations, accept rational decisions, choose and develop effective methods management.
The main objective of the course "Cost accounting, calculation and budgeting in certain industries of the production sphere" is to meet the requirements established State standard higher education when training specialists in accounting, audit and analysis. The organization of planning, accounting of costs is significantly influenced by industry and technological features of production, therefore, in 2014, universities were recommended several curricula in the discipline "Cost accounting, calculation and budgeting in certain industries of the production sector", focused on the study of the specifics of one or more industries.
This tutorial has been developed based on the course syllabus. The differences of this program are the attention to the study of technological and organizational features and their impact on the organization of primary, synthetic and analytical cost accounting, calculation and budgeting in such industries as construction, oil refining, road transport, bakery, confectionery, sausage, clothing, etc. The uniqueness of this program lies, firstly, in the fact that an understanding of the accounting features in these industries will allow us to understand the essence of order-by-order, line-by-line and process-by-process methods of cost accounting and calculation in accordance with the listed industries, and more specifically to study their advantages and disadvantages. Secondly, knowledge of cost accounting, calculation and budgeting of costs in road transport and construction is practically necessary for an accountant of any organization.
YES. Karagodin
Methodical instructions
Reviewers:
K-21 Karagodin D.A.
Introduction
The main methods of calculating the cost of production and budgeting in certain sectors of the agro-industrial complex;
The system for the formation of accounting for production costs;
Problems of budgeting and rationing of individual costs.
The objectives of mastering the discipline "Cost accounting, calculation and budgeting in the branches of the agro-industrial complex" is to form in future specialists solid theoretical and practical skills in organizing cost accounting, calculating the cost of production and budgeting in the branches of the agro-industrial complex, which is necessary in the formation of planned, normative and reporting calculations with taking into account the specifics and industry-specific features of the agro-industrial complex.
Performance test work is a continuation educational process, accompanies the deepening of the acquired knowledge, instills the skills of independent creative activity.
Methodological instructions for performing control work on the course "Cost accounting, calculation and budgeting in the branches of the agro-industrial complex" for bachelors for students in the direction of training "Economics", the training profile "Accounting, analysis and audit" of the correspondence department include: general requirements for the preparation and writing a work, a list of theoretical questions on the subject under study, options for practical problems for solving, the main and additional list of sources used.
1. General requirements for the preparation and writing of work
In accordance with curriculum students are required to complete the test and submit it for verification to the teacher who admits the student to the exam. Only those students who have passed the test are allowed to take the exam. If the test is not credited, the student must fulfill all the teacher's requirements and submit the new work for re-examination. New job for rent together with an unrecorded old one.
The test is submitted in handwritten form on a 24-sheet squared notebook or in printed form. A sample title page of the work is presented in Appendix 1. Following the title page, the content of the work is indicated. A sample of the content is presented in Appendix 2. The pages of the work are numbered. Page numbering should be without gaps, without repetitions. The page number is placed in the middle of the first top line of the page in Arabic numerals, starting from the third page. The title page and contents are not numbered.
The test includes:
Written answer to two theoretical questions;
Written solution of the problem according to its version;
List of used literature.
A list of theoretical questions is presented in the next section of the guidelines. When choosing theoretical questions, you should be guided by Table 1.1.
Table 1.1 - The choice of question numbers for the theoretical task
Before answering theoretical questions, you first need to work through the literature. This does not need to be limited to basic textbooks; be sure to use monographs, articles from magazines and newspapers. A lot of interesting material on the proposed issues is contained in the newspapers "Financial Gazette", "Economics and Life", magazines "Accounting in agriculture"," Accounting in agriculture "," Accounting "," Official materials for an accountant. Comments and consultations ”,“ Glavbukh ”and other periodicals. On two theoretical questions, it is necessary to use at least seven sources of literature.
The student in the work must show that he has studied the basic and additional literature on the selected issue. The answer to theoretical questions should be short and precise. Two theoretical questions are allocated 12 notebook sheets, written on both sides through one cell. When answering questions, first write in the center of the line the question number (1 or 2), its name, and then on a new line the answer. There is no full stop after the heading. Paragraph indentation should be equal to three cells. Each question starts on a new page.
When citing quotations in the work, numerical data must indicate the number of the source in square brackets from where they were borrowed, for example,. Verbatim rewriting of text from textbooks and other sources is unacceptable.
If tables are used in the text, then they are numbered with a double entry. The first digit means the number of the question, the second - the number of the table. For example, table 2.3 means: the third table of the second question. Tables need to be numbered only when answering theoretical questions. When solving the problem, the numbers of tables are not set. Following the table number, separated by a dash with capital letter its name is written. There is no full stop at the end of the name. The number and name of the table are located on the left side of the sheet. Headings of graphs and lines should be written with an uppercase letter, and subheadings of a graph - with a lowercase letter, if they make up one sentence with a heading, or with a capital letter, if they have independent meaning... The headings and subheadings of the graph are indicated in the singular. The table on the left, right, top, bottom is limited by lines. The table, depending on its size, is placed under the text in which the link to it is first given, or on the next page. If the table does not fit on one page, then its continuation is transferred to the next page. In this case, a line with column numbers is necessarily added after the head of the table, and in the first part of the table, the lower horizontal line delimiting it is not drawn.
For example:
Table 2.1 - Structure of means of organization
Continuation of table 2.1
Some words in tables and in the text of the work are allowed to be abbreviated. Words are abbreviated with a dot at the end, for example: year - year, years - years, thousand - thousand, million - million, billion - billion, ruble - rubles, kopeck - kopeck.
Some words are abbreviated without a dot at the end, for example: gram - g, kilogram - kg, ton - t, second - s, minute - min, hour - h, millimeter - mm, centimeter - cm, meter - m, kilometer - km, hectare - ha, square meter - m 2, cubic meter- m 3, meter per second - m / s, kilometer per hour - km / h, man-hour - man-hour, man-day - man-day.
All diagrams and graphs given in the work are called drawings, the name of which is written after the drawing itself. The rules for numbering and naming a figure are similar to the rules for numbering and naming a table. The numbering of figures is separate from the numbering of tables.
For example:
Figure 2.1 - Structure of means of organization
If formulas are used in the work, they are numbered with continuous numbering in Arabic numerals, which are indicated at the formula level on the right in parentheses at the end of the line. References in the text to the ordinal numbers of formulas are given in parentheses. For example, in formula (5).
After writing two theoretical questions, the student proceeds to the third practical part of the test - the task.
There is no need to rewrite the condition of the problem. Before solving the problem, you must completely read the text and understand what needs to be done. The student then solves the problem below. Of the five options for the numerical values indicated in the condition, the student uses one. The choice of the option is due to the last digit of the record book number (see table 1.2)
Table 1.1 - Choosing the option number for solving the problem
After the solved problem, a list of used sources is written from a new page. For an example of how to fill out the list, see the Recommended List of Sources section.
At the end of the list of sources, the date of the test and the student's signature is given.
If there were applications in the work, then they are indicated after the list of sources and the student's signature from a new page.
Variants of practical tasks for solving
Option 1. Cost accounting and calculation of the cost of electricity supply services
The actual costs in the collective farm "Lenin's Testaments" for power supply for the month amounted to 437,919 rubles. On a monthly basis, the power engineer of the farm submits a report on the use of electricity to the accounting department, which contains the data presented in table 3.1.
Table 3.1 - Distribution of electricity by service consumers
| Electricity consumers | Number of kW / h. | ||
| Crop production - total | |||
| including: | |||
| - spring wheat | |||
| Livestock - total | |||
| including: | |||
| - main herd of cattle | |||
| - young cattle | |||
| - pig breeding | |||
| Industrial production - total | |||
| including: | |||
| - croupier | |||
| - mill | |||
| - oil mill | |||
| Ancillary production - total | |||
| including: | |||
| - car garage | |||
| - repair shops | |||
| - stable | |||
| General expenses - total | |||
| General production costs | |||
| including: | |||
| - crop production | |||
| - animal husbandry | |||
| Outsourcing services | |||
| Self service | |||
| Total: | ? | ||
Required:
1) determine the actual cost of 10 kW / h;
2) compile a calculation of the distribution of costs for power supply (table 3.2).
Table 3.2 - Calculation of the distribution of electricity supply costs
| Electricity consumers | Number of kW / h. | Amount, rub. |
| Self service | NS | |
| Total: |
Option 2. Allocation of general production and general expenses
In the collective farm "Lenin's Testaments" in the production report on general production and general expenses for the year, the following expenses for the management and maintenance of production are taken into account:
- general production costs of crop production - 33394 rubles;
- general production costs of animal husbandry - 23,435 rubles;
- general production costs of industrial production - 749 rubles;
- general operating expenses - 426,878 rubles.
According to the accounting policy of the farm, the total amount of costs for each analytical account in crop production is taken as the base for the distribution of general production costs of crop production, with the exception of the cost of seeds (at the planned cost); the total amount of costs for each analytical account in animal husbandry, with the exception of the cost of feed (at the planned cost), is taken as the base for the distribution of general production costs of animal husbandry; the total cost of each analytical account in industrial production, excluding the cost of raw materials for processing (at the planned cost), is taken as the base for the distribution of general production costs of industrial production. General operating expenses are also distributed in proportion to this base.
It is necessary to distribute the indicated expenses in the statement of distribution of general production and general business expenses (Table 3.3).
Table 3.3 - List of distribution of general production and general expenses, rubles.
| Debit account code | Accounting object | Distribution base, rub. * | From credit accounts | |||
| 25/1 | 25/2 | 25/3 | ||||
| Crop production: | ||||||
| - winter wheat | ||||||
| - spring wheat | ||||||
| - barley | ||||||
| - oats | ||||||
| - corn | ||||||
| Total: | ? |
Continuation of table 3.3
| Livestock: | ||||||
| - dairy herd | ||||||
| - young cattle | ||||||
| - pig breeding | ||||||
| - beekeeping | ||||||
| Total: | ? | |||||
| Industrial production: | ||||||
| - mill | ||||||
| - butter shop | ||||||
| - croupier | ||||||
| - slaughter of livestock | ||||||
| Total: | ? | |||||
| Total: | ? |
* Data taken from production reports for crop production, livestock production, industrial production for the year before the allocation of general production and general expenses.
Option 3. Cost accounting and calculation of the cost of horse-drawn transport services
Table 3.4 shows the monthly costs of horse-drawn transport of the collective farm "Lenin's Testaments".
Table 3.4 - Journal of business transactions for accounting for the costs of horse-drawn transport
| P / p No. | Amount, rub. | Correspondence of invoices | ||
| D | TO | |||
| 1. | Grooms salary accrued | |||
| 2. | Accrued insurance contributions to off-budget funds for the salaries of grooms, including: - Social Insurance Fund - Pension Fund - Health Insurance Fund | ? ? ? | ||
| 3. | Contributions were made for social insurance against industrial accidents and occupational diseases - (2.1%) of the grooms' salary | ? | ||
| 4. | Used fodder for feeding horses | |||
| 5. | Completed work and rendered services: - veterinary department for veterinary services - power supply - water supply | |||
| 6. | Amortization of draft animals accrued | |||
| 7. | Stable depreciation accrued | |||
| 6. | Total costs | ? |
The farm has 20 horses. During the year, there was no movement of an adult horse. The completed work of animal-drawn transport is presented in Table 3.5. The planned cost of one horse-day is 610 rubles. In addition to transport work, five tons of manure and two heads of offspring were obtained from an adult horse. The cost standard for cleaning manure and transporting it to the fields is 500 rubles per ton. Suppose there are 30 days in a reference month. To solve the problem, we will conditionally take the monthly costs and the completed work of animal-drawn transport for the annual.
Table 3.5 - List of distribution of work performed by animal-drawn transport
2) to distribute the work performed by animal-drawn transport at the planned cost;
4) determine the actual cost of one head of the offspring;
Option 4. Cost accounting and calculation of the cost of vehicle services
Table 3.6 shows the monthly costs of the fleet of the collective farm "Lenin's Testaments".
Table 3.6 - Journal of business transactions for accounting of vehicle fleet costs
| P / p No. | Business transactions per month | Amount, rub. | Correspondence of invoices | |
| D | TO | |||
| 1. | Salary accrued to truck drivers | |||
| 2. | Insurance contributions to extra-budgetary funds have been calculated for the salaries of truck drivers, including: - Social Insurance Fund - Pension Fund - Health Insurance Fund | ? ? ? | ||
| 3. | Contributions made for social insurance against industrial accidents and occupational diseases - (2.1%) of the salaries of truck drivers | ? | ||
| 4. | Accrued salaries for drivers of passenger cars | |||
| 5. | Insurance contributions to extra-budgetary funds have been calculated for the salaries of car drivers, including: - Social Insurance Fund - Pension Fund - Health Insurance Fund | ? ? ? | ||
| 6. | Contributions were made for social insurance against industrial accidents and occupational diseases - (2.1%) of the salaries of car drivers | ? | ||
| Continuation of table 3.6 | ||||
| 7. | Depreciation of: - garage - trucks - cars | 13260,9 22576,78 | ||
| 8. | An invoice was presented to Shinomontazh LLC for the vulcanization of the rubber of a truck, including: - for the amount without VAT - for the amount of VAT | ? ? | ||
| 9. | Used oil products for the operation of vehicles, including: - trucks - cars | |||
| 10. | Completed work and rendered services: - repair shop for the repair of a truck - third-party organizations for the repair of a car - water supply - power supply | 87158,17 12648,28 | ||
| 11. | Accrued salary for garage manager, mechanic, dispatcher | |||
| 12. | Insurance contributions to extra-budgetary funds have been accrued, including: - Social Insurance Fund - Pension Fund - Health Insurance Fund | ? ? ? | ||
| 13. | Deductions made on social insurance against industrial accidents and occupational diseases - 2.1% | ? | ||
| 14. | Transport tax charged | |||
| 15. | Manufacturing equipment worth up to 40,000 rubles was put into operation. for a unit | |||
| Continuation of table 3.6 | ||||
| 16. | Submitted by the accountable person to the garage: - soap and first aid kits - safety posters | |||
| 17. | Compulsory insurance premiums accrued | |||
| 18. | Shop expenses are written off for: - trucks - cars (see table 3.7) | ? ? |
The farm has 10 trucks and three cars (1 for an agronomist, 1 for a livestock technician, 1 for a director). According to the accounting policy adopted in the economy, general workshop expenses are distributed in proportion to the machine-days spent in the organization. Suppose there are 30 days in a reference month. The distribution is made in the form presented in table 3.7.
Table 3.7 - List of distribution of workshop costs of the vehicle fleet
The works performed by vehicles are presented in Table 3.8. The work of a freight vehicle is measured in tkm, of a light vehicle - in car-days.
Table 3.8 - List of distribution of work performed by road
Continuation of table 3.8
| Livestock, total | tkm | ? | ? |
| including: - main herd of cattle - young cattle - pig breeding | tkm tkm tkm | ? ? ? | |
| Industrial production, total | tkm | ? | ? |
| including: - grinder - mill - oil mill | tkm tkm tkm | ? ? ? | |
| Auxiliary production | ? | ? | |
| including: - repair shop - power supply - trucks | tkm tkm tkm | 8399 * 11550 * x | |
| Other industries (bakery) | tkm | ? | |
| Construction and acquisition of fixed assets | tkm | ? | |
| Implementation | tkm | ? | |
| Total freight vehicles | tkm | ? | ? |
| General production costs, total including: - crop production - livestock production | machine-day machine-day machine-day | ? | ? ? |
| General running costs | machine-day | ? | |
| Total light vehicles | machine-day | ? | ? |
| Total | NS | ? |
* The amount of auto services for a repair shop and power supply is determined based on the cost of 10 tkm for the last month, because these auxiliary production facilities are closed until the actual cost of 10 tkm is calculated for the current month.
4) to distribute the costs of the vehicle fleet among the consumers of services and put down the corresponding invoices (table 3.8);
Option 5. Calculation of the cost of production in the dining room
In the canteen of the collective farm "Lenin's Testaments", borsch with cabbage and potatoes was prepared for plant workers - 20 portions. All portions were sold to the worker. The mass of one portion is 500 grams. The components required for the preparation of 1000 grams of borscht with cabbage and potatoes, according to the collection of recipes for dishes and culinary products for public catering enterprises (dish number - 176), are presented in table 3.9.
Table 3.9 - Recipe for borscht with cabbage and potatoes
Component prices are presented in table 3.10.
Table 3.10 - Prices of components for borsch with cabbage and potatoes
* Prices are indicated for one kilogram in gross weight, i.e. in weight before cleaning
"Overlays" to cover the costs of maintaining the canteen make up 10% of the total cost of a raw set of dishes. To simplify the calculations, assume that there is no waste that can be used to feed livestock in the canteen.
Required:
1) Make a calculation of one portion of borscht with cabbage and potatoes in the calculation card (form No. OP-1). The form is presented in Appendix 4.
2) Fill in the menu plan for the food supply to the employees of the enterprise (form No. OP-2). The form is presented in Appendix 5.
3) Draw up an act on the sale and release of kitchen products (form No. OP-11). The form is presented in Appendix 6.
 |
YES. Karagodin
Cost accounting, calculation and budgeting in the agro-industrial complex
Methodical instructions
on the implementation of test work for bachelors of the direction of training "Economics" training profile
"Accounting, analysis and audit"
Correspondence department
Methodological instructions were considered and recommended for publication at a meeting of the methodological commission Faculty of Economics Orenburg State Agrarian University "__" ____________ 2017 Protocol No. __ (Chairman of the Commission - Doctor of Economics, Professor G.M. Zaloznaya)
Reviewers:
M.S. Koske - Candidate of Economic Sciences, Associate Professor, Head of the Department of Accounting, Analysis and Auditing of the Orenburg branch of the FSBEI HPE Russian University of Economics. G.V. Plekhanov;
Yu.O. Shavrina - Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Auditing, Faculty of Economics, Orenburg State Agrarian University.
K-21 Karagodin D.A.
Cost accounting, calculation and budgeting in the agro-industrial complex. - Orenburg: Publishing Center OGAU, 2017. - __ p.
IN guidelines outlined recommendations for the preparation and writing of a test for the course "Cost accounting, calculation and budgeting in the agro-industrial complex", a list of theoretical questions and options for practical problems to solve, a recommended list of references. In the tasks, the given numerical data and the name of the enterprise are conditional.
Introduction
Like all science in general, accounting does not stand still, but continues to develop. In the course of its development, accounting was divided into two areas: financial accounting and management accounting. Financial accounting has many sections, and one of them is the accounting of production costs. In turn, the basis of management accounting was made up of two sections: cost accounting, calculating the cost of products, works, services and budgeting the organization's income and expenses. As a result, the discipline "Cost accounting, calculation and budgeting in the branches of the agro-industrial complex" is a more in-depth course in relation to financial and management accounting, where accounting of production costs, the procedure for calculating the cost of agricultural products, works, services and budgeting at agricultural enterprises is studied in detail. complex. Students in the direction of training "Economics", the profile of training "Accounting, analysis and audit" should know
The main methods of calculating the cost of production and budgeting in certain sectors of the agro-industrial complex
Theory in the discipline "Cost accounting, calculation and budgeting in certain industries of the production sphere"
1) The essence of production accounting
Production accounting of production costs
Documentation and formation of production costs by type and economic elements
Write-off of direct production costs
The main subsidiary
Write-off of indirect distribution costs of production
subsidiary main
Formation of costs of auxiliary production
Write-off of the cost of auxiliary production services
Allocation of indirect costs of primary production
WIP shortages
Determination of losses from marriage
Formation of the total costs of the main production by the places of origin and centers of responsibility
Write-off from the account of the main production
Formation of remains of work in progress
Posting of production wastes and by-products
Cost of defective products
Calculation of the costs of the main production and preparation of the production report
Calculation of the cost of all manufactured products
Calculation of the actual cost of types of products (works, services)
Calculation of the actual cost per unit of products (works, services)
Manufacturing processes are the second stage of production. A characteristic feature of this stage, as the central one in the production system, is the formation of costs for the production of products.
The state of production is characterized by its efficiency, psychological parameters, the degree of use of the achievements of the scientific and technical process, the place and role of the employee in production processes. Limiting resources and achieving the planned efficiency requires constant comparison of costs and results obtained. In addition, the administration, in order to manage costs and revenues, monitors the efficiency of each division, the results obtained from the production of each type of product.
In general, the mechanism of enterprise management is determined by the degree of cost control. In fig. depicts the main elements of the production cost management system.
Forecasting
Pla-
dwelling
Nor
dwelling
Accounting for production costs
Cal-
rationing
Comte
costs
Economical
Regulation
^
Rice. Elements of the cost management system and their relationship
Management requirements determine a separate study of the methodology for accounting for the costs of production activities and the need for enterprises to develop a system for controlling the cost of production of production units on the basis of expanding the analyticity of the cost groupings used in accounting.
Accounting for production costs is decisive in common system accounting. is not limited to only taking into account production costs in terms of value, regulated in regulatory documents.
To the main tasks of accounting for production costs regarding the enterprise include:
information support of the administration of the enterprise for making management decisions, taking into account their economic consequences;
monitoring and controlling the actual level of costs in comparison with their standards and planned amounts in order to identify deviations and form an economic strategy for the future;
calculating the cost of manufactured products for evaluating finished products and calculating financial results;
identification and assessment of the economic results of production activities of structural units;
systematization of information on management accounting of production activities for making decisions that have a long-term nature - the payback of production and technological programs, the profitability of the range of products sold in the domestic and foreign markets, the efficiency of capital investments in fixed assets and production stocks, etc.
Accounting for production costs consists two sections- actually accounting for production costs and calculating the cost of production. First includes the accounting of production costs by economic elements, centers of origin and cost accounting objects, as well as the preparation of production reports. Second includes cost accounting calculation
Cost accounting includes cost accounting for cost items, determination of the cost of production by places of origin of production costs and by types of products.
There is a close relationship and interdependence between cost accounting and cost accounting. So, the basis for calculating the cost of production is the information collected in the production cost accounting system. Calculation of the cost of the final product is predetermined by the system and organization of accounting for production costs. On the other hand, the degree of detail in the accounting of production costs depends on the tasks facing the enterprise in the field of calculation.
Classification of costs used in the organization of their accounting
Of particular importance for the correct organization of costs is their classification ... Depending on the goals of planning, accounting, control and analysis, costs are classified on various grounds:
^ By phases of the circuit distinguish supply and procurement, production, marketing and financial.
^ Basic costs directly related to the technological process. These include the cost of raw materials and materials, fuel and energy for technological purposes, the remuneration of production workers with deductions for social needs, the cost of maintaining and operating machinery and equipment, etc. Overhead are not directly related to the technological process of manufacturing products, but are associated with the management and maintenance of production.
3. ^ By composition distinguish between costs singleton and complex.
Single-element costs consist of one economic element.
For example, raw materials and materials, fuel and energy for technological purposes, wages of production workers, social deductions from it, etc.
^ Complex costs include several dissimilar
economic elements with the same purpose. These include general production costs, general operating costs, losses from rejects, etc.
4. ^ By the method of assignment to the object costs are divided by direct and indirect
Direct costs can be attributed to a specific object at the time of their occurrence. ^ Indirect costs are accounted for on separate accounts and distributed between objects in proportion to the selected base. The company independently establishes the base for the distribution of indirect costs and indicates it in the accounting policy.
As an object, you can consider types of products (works, services), cost centers or centers of responsibility.
If types of products are considered as objects, then, as a rule, direct costs include the costs of raw materials and materials, wages of production workers, deductions for social needs from it, etc., to indirect costs - general production costs, general business costs and etc.
If the main production workshop is considered as an object, then direct costs include the costs of raw materials and materials, wages of production workers, social deductions from it, general production costs of the workshop, etc., indirect costs include the total costs of the enterprise (general business) ...
5. ^ By participation in the production process costs are divided by
production and non-production.
Production costs due to the production process, non-production- the process of implementation and management.
^ By way of receiving distinguish actual, planned and normative.
one-time.
Current expenses have a frequent frequency (depreciation, rent, wages, etc.), to one-time can be attributed to the cost of preparation and development of production.
^ By the degree of generalization distinguish total for the entire volume
9. By the way to make a profit distinguish incoming and expired costs.
Incoming costs- these are acquired and available resources, the use of which should bring profit in the future (balance sheet assets).
^ Elapsed costs - these are expended resources that have brought income in the present and have lost the ability to generate income in the future.
10. By planning and rationing coverage costs are divided into planned (standardized) and unplanned (non-standardized).
11. In relation to sales distinguish costs included in the cost of goods sold, and expenses for the period (not included in the cost.
12. ^ In relation to the volume of production distinguish
variable, fixed, conditionally fixed costs
The quantity variable costs depends on the change in volume (the cost of raw materials and materials, the salary of workers - pieceworkers and deductions for social needs from it, etc.). Fixed costs do not depend on changes in the volume of products (wages of employees receiving salaries, depreciation of fixed assets and intangible assets, etc.).
13. Distinguish also costs taken into account and not taken into account in estimates
Costs taken into account and not taken into account in estimates , are due to various alternative solutions and depend on the decision.
14. Irrecoverable costs - these are the costs of the past period that arose as a result of an earlier decision and cannot be changed.
15. Imputed costs Are the imaginary costs that
They are taken into account when making management decisions, but in reality in the future they may or may not be (lost profit as a result of limited resources).
16. Distinguish between incremental and marginal costs.
Incremental costs - additional costs incurred in
The result of the manufacture of an additional batch of products.
Marginal cost - incremental costs per unit.
17. According to the degree of control and regulation, there are regulated (controlled) and unregulated (controlled) costs.
18. ^ By efficiency distinguish productive and
unproductive expenses.
Production costs - the cost of producing products of the established quality with rational technology and organization of production. Overhead costs are the result of shortcomings in technology and organization of production (losses from rejects, downtime, etc.).
Grouping costs by type
^ Under cost element understand economically uniform costs regardless of where and why they occurred.
Economic elements are defined for all organizations and are specified in PBU 10/99.
This accounting standard contains 5 cost elements:
Material costs minus returnable waste
Labor costs
Social contributions
Depreciation
Other costs
Purchased raw materials and materials used for production and economic needs, as well as components and semi-finished products that are subject to further installation or additional processing in this organization;
Works and services of a production nature performed by third-party organizations or production facilities and facilities of the organization that are not related to the main activity;
All types of fuels purchased from outside and used for technological purposes, generation of all types of energy, heating of buildings, transport works for the maintenance of production performed by the organization's transport;
Purchased energy of all types, spent on technological and other
production and economic needs;
Losses from a shortage of incoming material resources within the limits of natural loss rates and some other material costs.
The cost of material resources, reflected in the "Material costs" element, is formed on the basis of their purchase prices (excluding value added tax), margins (markups), commissions paid to supply and foreign economic organizations, the cost of services of commodity exchanges, including brokerage services, customs duties, transportation, storage and delivery charges carried out by third parties.
From the cost of material resources included in the cost of production, the cost of returnable waste is excluded. Under returnable production waste means the remnants of raw materials, materials, semi-finished products, heat carriers and other types of material resources formed in the process of manufacturing products, which have completely or partially lost the consumer qualities of the initial resource and, therefore, are used with increased costs (reduced product yield) or are not used at all for their intended purpose.
IN labor costs include:
Incentive charges and allowances, compensation charges related to the mode of work or working conditions, bonuses and one-time incentive charges;
The costs associated with the maintenance of these workers, provided labor contracts(contracts) or collective agreements.
That is, the costs of wages include payments included in the payroll. Payments in the form of material assistance, payment of additional vacations, supplements to pensions, payment of travel by public transport, etc. are not taken into account.
3. In the element "Social contributions" reflect the mandatory contributions to the state social insurance bodies, the Pension Fund, medical insurance funds from the costs of wages of employees included in the cost of products (works, services) for the element "Labor costs" (except for those types of payments for which insurance premiums are not charged ).
4. In the element "Depreciation" reflect the amount of depreciation charges for fixed assets, tangible assets provided by the organization for a fee for temporary use (profitable investments in tangible assets), and intangible assets.
5. To the element "Other costs" include:
taxes, deductions to insurance funds (reserves) and other mandatory deductions made in accordance with the procedure established by law;
payments for emissions (fees) of pollutants;
costs of business trips, training and retraining of personnel;
payment for communication services, banks, rent in the case of renting individual objects of fixed assets, etc .;
deductions to the repair fund, as well as other costs included in the cost of products (works, services), but not related to the previously listed cost elements.
In the list of cost elements, which is given in Chapter 25 of the Tax Code, there is no element "Social deductions", since The UST, according to the Tax Code, refers to the “Other expenses” element.
^ Expenditure items the organization forms independently, depending on the characteristics of the production of products (performance of work, provision of services). Exist typical cost items (estimates):
raw materials and supplies;
recyclable waste (deducted);
purchased semi-finished products, production services of third-party organizations;
fuel and electricity for technological purposes;
wages of production workers (workers who directly manufacture products);
UST from the wages of production workers;
general production costs;
general running costs;
losses from marriage;
other production costs;
selling costs;
Classification by item of expenditure is necessary for calculating and analyzing the cost of certain types of products (works, services). This grouping is based on cost classification on direct and indirect, single-element and complex, production and non-production, main and overhead, etc. Based on the items of the calculation, the structure of costs aimed at manufacturing products is analyzed.
4) Organization of cost accounting by centers of origin and cost objects
Cost accounting by location
One of the principles of planning, accounting and analysis of costs that form the cost of production is the need to group them according to the cost center (production, workshops, sites, workplaces, etc.). Cost center - This is a functional area that is associated with a certain type of costs.
Each cost center is assigned its own registration number, which is recorded in the nomenclature of cost centers in the enterprise.
Cost centers are objects of analytical accounting of production costs by economic elements and cost items. Distribution bases are established for each cost center, which are required for subsequent costing. Cost accounting by location allows you to to ensure the management of the enterprise:
effective control of the efficiency of the enterprise as a whole and its structural divisions;
distribution of indirect costs between individual types of products, which is necessary when calculating the cost of production.
Depending on the technology and nature of the product, the cost carriers can be products or semi-finished products, groups of homogeneous products (made from raw materials and materials and differing in size and modifications), series of products of the same name or individually produced products, construction objects, completed stages of construction, types of work, etc. services. In other words, these are the types of products (works, services) of the enterprise intended for sale.
Cost Object Controlling provides the ability to determine the cost of certain types of products (works, services) intended for sale, and to analyze it.
If an enterprise produces homogeneous products from the same raw materials and materials and differs only in size and modifications, then it has the opportunity to minimize the number of cost carriers, and, consequently, to simplify the calculation procedure. Otherwise, costing is preceded by cost center distribution.
5) The system of accounts and registers for accounting for production costs
Consider the issue yourself.
6) The concept of the cost of production: its composition and types
One of the most important tasks of management accounting is calculation of the cost of production.
Cost of production - these are the costs expressed in monetary terms for the production of products (works, services) and their sale. The cost of products (works, services) of the enterprise consists of the costs associated with the use in the production process of products natural resources, raw materials and materials, fuel, energy, fixed assets, labor resources, as well as other costs for its production and sale. In this case, the costing object can be:
certain types of products;
homogeneous product groups;
order, etc.
Formation of financial results for tax accounting purposes are given in Ch. 25 NK.
In management accounting, the list of costs included in the cost of production is not regulated and depends on the goals and objectives set in the UU.
1) If the task is assigned to the CU - calculate the cost of finished goods and goods sold, estimate the balances of inventories and work in progress, distinguish between the following types of cost:
workshop cost - formed within the workshop; it includes direct costs and general production costs of the shop;
production cost - includes shop cost and general expenses;
total cost of goods sold - includes production costs and sales costs.
D 20 K 26 - general business expenses are reflected.
D 43 To 20 - finished products are accounted for at full production cost.
Consequently, on account 20, the total production cost of the finished product is formed. This leads to the fact that stocks of finished products are accounted for at the highest estimate, and the cost of goods sold at the lowest.
This cost classification does not match international standards, in accordance with which production cost includes direct costs and overhead costs , and the total cost of goods sold consists of production, general business and sales costs
The difference lies in the order in which general business expenses are included in the cost of production. Enterprises are now allowed to write off general business expenses to account 90 Sales.
Consider accounting on accounting accounts:
D 20 K 10, 70, 69 - direct costs are reflected;
D 20 K 25 - reflects the general production costs of the shop;
D 43 To 20 - finished products are accounted for at an incomplete production cost.
D 90.2 To 43 - the full production cost of goods sold is written off.
D 90.2 To 26 - general business expenses are written off.
D 90.2 To 44 - sales expenses are written off.
Consequently, on account 20, an incomplete production cost of the finished product is formed. This leads to the fact that stocks of finished products are accounted for at the lowest estimate, and the cost of goods sold at the highest.
2) If the UU is faced with tasks related to the adoption of managerial decisions, then, when calculating the cost price, the classification of costs into variables and fixed ones is applied. In this case, the cost of products (works, services) is calculated based on the "direct costing" system. The direct costing system is not used in financial accounting, but only in management accounting.
Formation of the cost price based on the "direct-cost" system:
variable cost - includes variable direct costs, variable overhead costs, variable overhead costs and variable selling costs;
total cost of goods sold - includes the cost of variable costs, as well as fixed direct costs, fixed general production, fixed general expenses and fixed selling costs.
The cost of variable costs is deducted from the revenue and the marginal income is determined. This indicator is used when making short-term management decisions.
Fixed costs are deducted from the marginal income and profit is obtained from the sale of products.
^ 3) By compilation time the following types of cost are distinguished:
Preliminary are compiled before the start of production. They are planned, estimated and normative.
Planned is determined at the beginning of the planning period, based on the progressive norms of material, labor and financial resources. These rates are average for the planning period.
Regulatory is determined on the basis of the current (current) norms at the beginning of the month.
The actual calculated on the basis of actual costs after the completion of the manufacturing process.
7) Definition of costing, costing types, costing objects
The study of the cost of specific types of products (works, services) received in the production process is provided calculating... The calculation system includes cost accounting, providing the grouping of costs in such analytical sections that allow you to determine the cost of products obtained in production, as well as costing- method of calculating the cost of a unit of production.
Distinguish calculation planned, estimated, normative, actual.
Planned determined on the basis of progressive norms of material, labor and financial resources. These rates are average for the planning period. The planned cost estimate should be developed in strict accordance with the standards or technical conditions approved for a specific product, established by a normal technological process and provided for in the plan of technical, economic and organizational measures, the implementation of which ensures a reduction in the cost of production. The planned cost estimates should be linked to the estimate, which serves as the starting point for drawing up the financial plan of the enterprise.
^ Estimate calculation - This is a kind of planned. It is drawn up for a one-time product to determine the price for settlements with customers (construction, R&D, etc.)
^ Standard calculation - based on current (current) standards. Standard calculations are compiled in two ways: sequentially for parts, assemblies, machine kits, semi-finished products and products, or for the product as a whole. In the first case, they are compiled on the basis of the rates of direct costs in force at the beginning of the month, and quarterly estimates for production maintenance and management.
The regulatory accounting framework determines the conditions of production and consists of design and technological documentation for the manufacture of products (works, services); normative map of production conditions; standard costing per unit of production.
Design and technological documentation for the manufacture of products provides technical preparation for production and contains technical standards necessary for calculating the required number of workers, materials, equipment, etc.
The current consumption rates are developed for all operations of the technological process, and on their basis a normative map of normal production conditions is drawn up. It reflects specifications products, the labor intensity of manufacturing for technological operations, the current consumption rates of material resources. In the process of drawing up normative maps, a functional and cost analysis of the efficiency of using parts and assemblies is carried out and the rationality of technological processes is investigated.
Based on the data of normative maps, a normative calculation of the cost of products is compiled with a grouping of costs by expense items.
As new cost norms are introduced into production, the indicators of the standard cost are recalculated in accordance with them. Thus, the calculation of the standard cost reflects certain stages in the achievement of the planned cost level. The current norms and the indicators of the normative cost price based on them at the beginning of the year may be higher, and by the end of the planning period should be lower than the average indicators provided for in the plan in order to ensure the achievement of the planned level of production costs for the reporting period as a whole. Those. the cost rates used in the preparation of planned cost estimates are weighted averages of the current norms.
See hands-on lab for an example.
Provisional calculation is a calculation of the expected unit cost. When compiling it, partially reporting data are used, for example, for 1-3 quarters, and planned data for the 4th quarter.
^ Reporting costing - according to accounting data on actual costs.
The process of formation of the calculation system and its significance at the present stage
In Russian, the word "calculation" appeared in the second half of the 19th century and means calculating the cost.
Calculation as an element of the accounting method did not always exist.
The development of the productive forces in a slave society stimulated trade. This contributed to the emergence of simple forms of accounting, which were conducted in physical terms, and calculations - in monetary terms. There were accounting registers for recording inventory and calculations. The concepts of income and expense were used.
During this period, there was no need for costing. Each merchant paid the same prices as his neighbors for the purchased goods, they cost him the same transport costs, he received the same prices for them and bought the return cargo at the same prices as other merchants of his "nation". Thus, the rate of return was the same for everyone. Woe to the one who sells cheaper or buys more expensive than the agreed prices. The boycott to which he was subjected meant inevitable ruin under the conditions of that time.
Around the 13th century, a double entry arose in northern Italian cities. This was facilitated by three factors: partnerships, credit and intermediation. The need arose for an accurate division of profits in merchant associations. In these partnerships, profits were distributed in proportion to the capital invested. But neither merchants in their trade operations, nor banks did not need the calculation. They didn’t manufacture products and didn’t know the cost price. Its calculation did not affect the management of commercial and banking affairs.
The origin of calculation methods is associated with the emergence of manufacturing. The first manufactories appeared at the turn of the 14th - 15th centuries, reached their development and turned into the dominant form of production in Western Europe by the middle of the 16th century. Apparently, the origin of calculation methods also belongs to this time.
The transition from manufactory to factory, the development of machine production gave rise to the conditions for the creation of large industrial enterprises. Large sums of money were required to organize them. Industrial companies and joint stock companies appeared. The importance of calculating has increased as a tool for assessing the profitability of goods, as a way to overcome competition by assessing the level of profitability of prices.
^
The value of calculating at the present stage
is as follows:
Assessment of work in progress, stocks of finished goods and semi-finished goods of own production for internal production purposes, reporting and determining profit.
Collection and processing of information for making management decisions:
B) setting the optimal price for products;
C) optimization of the range of products;
D) the feasibility of updating the existing technology, etc.
Calculation is the basis for evaluating the implementation of the plan adopted by the enterprise or the responsibility centers.
Calculation is the basis of transfer pricing.
Calculation principles
principles:
Scientifically based classification of production costs.
^ 2) Establishment of cost accounting objects, cost accounting objects,
calculation units.
In many cases, cost accounting objects and costing objects do not match. Cost accounting objects are places of their origin, centers of responsibility, types or groups of homogeneous products.
^ Under costing objects understand the types of products (works, services) of the enterprise intended for sale on the market.
In the extractive industries, in the absence of work-in-progress (for example, in energy, gas, oil, etc.), the cost accounting object coincides with the cost accounting object. The same is observed with the individual nature of production (for example, heavy engineering enterprises), as well as in organizations working on the ordering system (consumer services enterprises, repair shops, etc.). In industries where the technological process is divided into a number of stages, such a correspondence is not observed. For example, in the textile industry, the cost accounting objects are separate redistributions - spinning, weaving, finishing, and the cost accounting object is the finished product, i.e. the cloth. The choice of the cost accounting object depends on the technological features, the specifics of the products being manufactured.
^ Costing unit - measuring object of calculation. It can be:
Natural units of measurement in which products are measured - pieces, tons, meters, etc.
Enlarged natural units (impersonal) - 100 pairs of shoes of a certain type, production order, etc.
Conventional units - alcohol of 100% strength, etc.
Unit cost - 1000 rubles. automotive spare parts, etc.
Units of work - one ton of transported cargo, etc.
Time units - machine-day, machine-hour, man-hour, etc.
Operating units - power, productivity, etc.
^ 3) Choice of cost allocation method.
Calculation is preceded by the transfer of the costs of the support services to the production units (distribution of costs to cost centers). There are the following cost allocation methods for support units:
In domestic practice, it is used two methods of allocating indirect costs to cost object:
actual;
normative.
mixed;
based on the standard costing system;
based on the ABC method (Activity-Based Costing).
In domestic practice in industrial production, the generally accepted indicators for the distribution of indirect costs are machine-tool hours, machine-hours, the amount of accrued wages of workers, etc.
^ 4) Accrual of costs by periods.
In this case, it is necessary to be guided by the accrual method. Its essence lies in the fact that in accounting, income and expenses received in the reporting period are considered income and expenses of this period, regardless of the actual time of receipt of funds.
^ 5) Separate accounting for current production costs and capital investments.
The enterprise is obliged to keep separate records of current and capital costs. This principle is reflected in the Law "On Accounting" (Article 8, Clause 6).
^ 6) The choice of the method of accounting for costs and calculating the cost of products (works, services).
Under the method of accounting for production costs and calculation the cost of production is understood as a set of techniques for documenting and reflecting production costs, which ensure the determination of the actual cost of production, as well as the attribution of costs per unit of production.
There are the following cost accounting and calculation methods:
By completeness of cost accounting:
calculation of the total production cost;
calculation of incomplete production costs;
calculation based on the direct costing system.
Depending on the cost accounting object:
process-by-process;
transverse;
custom.
On the efficiency of accounting and cost control:
In domestic practice:
accounting for the actual cost;
normative method.
Standard-cost system.
Depending on the methods of calculating the cost of a unit of production:
a method of summing up costs and direct calculation, in which the cost of a certain type of product is determined on the basis of direct cost accounting, and the cost of a unit of production is calculated by dividing the total amount of production costs for this product by its quantity;
the method of indirect distribution of total production costs between individual types of products - in proportion to standard costs, the amount of products produced or mined, taking into account labor intensity or other parameters reflected using the established system of coefficients;
a way to exclude the costs of by-products from the total cost of production;
combined method, i.e. when calculating the cost, the above methods are combined.
Cost allocation methods for support departments
^ The cost allocation procedure consists of three stages.
At the first stage selects a cost accounting object for which a separate cost key figure is required.
^ Second stage involves the selection and accumulation of costs related to this cost accounting object. For example, production costs, maintenance costs, sales and administration costs, etc.
^ In the third stage the method of transferring the costs of support services to production units is selected.
There are the following methods for allocating the costs of support departments:
direct cost allocation;
step-by-step cost allocation;
mutual distribution of costs.
This method is that the costs for each service division are allocated directly to the production segments, bypassing the other service divisions. It is advisable to use it in cases where support services do not provide each other with services.
The costs are allocated in proportion to any distribution base, which is fixed in the accounting policy. The distribution base can be the percentage of consumption by each production unit of auxiliary services, the share of revenue from the sale of each production unit in the total revenue, man-hours spent in production units, etc.
^ Method of step-by-step cost allocation.
The support unit is selected, the services of which are distributed first. These services are distributed between support and production units. Then they take the next support unit and sequentially continue the distribution between the support services and production units. As a result of distribution, all costs of non-production units must be assigned to production units.
This method is used in cases where non-production units provide services to each other unilaterally.
Cost sharing method
This method is used in cases where there is an exchange of branded services between support units.
The cost sharing method is based on a system of linear equations. The cost of the counter services rendered is expressed through a linear relationship, i.e. a system of linear equations is constructed and solved. The costs of auxiliary units are distributed in proportion to the number of services provided. However, it can only be used manually without using a software product if there are two support units.
In domestic theory and practice, the method of evaluating counter services based on the planned cost has become widespread. For example, counter services are provided by a power shop and a steam boiler room. To determine the actual cost of 1 kW * h, the following calculations must be performed:
The planned cost of the produced steam is added to the own costs of the power shop and the planned cost of the electricity supplied for the steam boiler is deducted;
Divide the received amount by the amount of electricity supplied to the main consumers.
Methods for the distribution of indirect costs between types of products (works, services)
There are the following cost allocation methods by cost object:
actual;
normative.
In international practice, the distribution of costs by cost objects can be carried out on the basis of the ABC method (Activity-Based Costing), as well as the mixed method.
^ Accounting for overhead costs and their allocation based on the actual method
This method of accounting and distribution is used if the method of accounting for actual costs and calculating the actual cost is applied. The actual cost of production is calculated on the basis of data on actually produced direct and indirect costs. Direct actual costs incurred by the time the product is sold are determined on the basis of primary documents. Indirect costs are determined at the end of the month.
Topic 2 Budgetary and financial structure enterprises. five
Topic 3 General principles of budgeting. nine
Topic 4 Basic concepts of the budgeting system 12
Topic 5 Basic principles of the budgeting system 15
Topic 6 Budgetary device of the enterprise. 17
Topic 7 Implementation of the enterprise budgeting system. twenty
Topic 8 General technology for drawing up the consolidated budget of an industrial enterprise. 25
Topic 9. The main functions of subjects of budgeting. 29
Topic 10. Costs: their behavior and classification. 31
10. 1 The concept of costs and their general classification. 31
10.2 Classification of costs to determine cost, estimate the value of inventories and profit. 36
10.3 Classification of costs for decision making and planning. 40
Table 43
10.4 Classification of costs for the control and regulation of the activities of the centers of responsibility. 45
10.5 Grouping and Allocation of Costs 46
Topic 11. Calculation of the cost of production. 49
11.1 Production cost: its composition and types. 49
11.2 The role of calculating the cost of production in production management. 53
11.3 Principles of calculation, its object and methods. 55
11.4 Calculation of total and production costs. 59
Topic 12 Methods of accounting for costs and calculating the cost. 67
12.1 Process-by-process method. 67
12.2 Alternate method 69
12.3 Custom method 74
12.4 Normative method of accounting for production costs. 79
12.5 Method of accounting for actual costs. 82
12.6 Cost accounting by function (ABC method) 83
12.7 Standard Costing System. 84
12.8 Direct Costing System. 86
Topic 13 Comprehensive normative accounting method (standard - direct costing) as an information base of the budgetary process. 89
13.1 The stage of procurement of material and working capital (MPO) 94
13.2 Stage of storage of material circulating assets. 98
13.3 Production Stage 98
13.4 Stages of release and storage of finished products. 100
13.5 Stage of shipment and sale. 101
Topic 14. Features of cost accounting, calculation and budgeting in the printing industry. 109
Topic 1. General concepts budgetary management.
Any management process is a closed chain of actions:
1) forecasting - modeling the future desired state of the object, taking into account the predicted changes in the influences of environmental factors;
2) planning - the phased development of plans, actions to achieve a modeled state of the control object;
3) organization - the formation of a nomenclature of powers related to the implementation of planned actions and their distribution among the organizational units of the managing object (performer);
4) control - taking into account the actual results of using planned actions by organizational units within the framework of delegated powers, identified deviations from planned results;
5) regulation - making adjustments taking into account the assessment of the nature of deviations of the actual results from the planned ones.
Currently, one of the most effective systems for organizing this process is budget management (budgeting). There are several interpretations of budgeting in various sources.
Initially, it refers to the process of short-term planning and operational activities of the company in the form of structuring the planned financial result for specific types of income and expenses, and assigning responsibility for their formation and execution to specific organizational units.
Now Budgeting is considered as a full-fledged business management system based on management accounting, the data of which is used to carry out the above short-term financial planning. The control component of this system is based on the operational accounting of the practical results of the implementation of short-term plans and systems of incentives and penalties for responsible persons and departments.
The budget management process can be depicted as a diagram:
Figure 1. Budget management process
The turnover period of actions in the presented diagram corresponds to the short-term planning time period (week, month, quarter, etc.). This period depends on the dynamics of changes in internal and external processes that affect the economic state of the enterprise.
Management based on short-term financial planning has its advantages:
A significant decrease in the manifestations of the probable nature of the planned indicators due to the fact that they do not differ significantly from the basic indicators - the actual data of the previous period
Reducing the burden of higher forms of management in connection with the decentralization of managerial efforts to form and execute specific income and expenses by delegating the authority of the performer on the basis of observing the principle of self-government within the established framework.
The effectiveness of management increases in connection with the combination of self-management of the activities of organizational units and control over its results through material incentives and penalties applied to specific performers.
On the other hand, budgeting has disadvantages:
Significant difficulties associated with the transformation of a standard management system into a budgetary one, which requires the development of regulated forms of documents, specialized forms and means of document circulation, restructuring of the financial accounting system into a management accounting system, training personnel and management to work on the principles of self-government, etc .;
Possibility of losing control over the activities of responsibility centers during self-regulation;
If the level of management is ineffective, it is possible to lose control over the centers of responsibility in terms of the formation of costs (exclusively for "budget development"), which can lead to an unreasonable overestimation of the costs of the entire company;
The possibility of irrational competition between centers of responsibility within the same budgeting system, when, for example, one center achieves a management bonus due to unreasonable savings in the costs of organizing orders of another center of responsibility.
