A variety of methods of accounting and calculating the cost of production is regulated by factors that are divided into 2 groups:

Industry features

Organizational prerequisites

Industry specifics depend on the range of products manufactured, on the nature of production and the technologies used. Organizational prerequisites are formed by the enterprise, which include:

the level of development of production accounting;

the accepted method of operational control over the cost;

the extent to which the administration provides information for decision-making.

The method of accounting for production costs and calculating the cost of production is understood as a set of techniques for documenting and reflecting production costs, which provide the actual cost and the necessary information to control the formation of the cost of production.

The classification of cost accounting methods is based on:

· Cost accounting objects;

· Objects of calculation;

· Methods of control over the cost of production.

Production cost- expressed in monetary terms, the costs of its production and sale.

One of the main conditions for obtaining reliable information on the cost of production is a clear definition of the composition of production costs.

For the organization of accounting of production costs, the choice of the nomenclature of synthetic and analytical production accounts and calculation objects is of great importance.

In large and medium-sized organizations, to account for the costs of production, accounts 20 "Main production", 23 "Auxiliary production", collective and administrative accounts: 25 "General production costs", 26 "General business expenses", 28 "Losses from marriage", 97 "Deferred expenses", 46 "Completed milestones for work in progress."

On the debit of these accounts, expenses are taken into account, and on credit - their write-off. At the end of the month, the costs recorded on the collection and distribution accounts (25, 26, 28, 97) are written off to the accounts of the main and auxiliary production.

In small organizations, to account for production costs, they use, as a rule, accounts 20 "Main production", 26 "General business expenses », 97 "Deferred expenses" or only account 20.

At trade enterprises, costs are collected on account 44.

Costing Objects- individual products, product groups, semi-finished products, works and services, the cost of which is determined. Analytical accounting of production costs is carried out, as a rule, by objects of calculation. It is allowed to open analytical accounts not for each object, but for their group.

Of great importance for the correct organization of the accounting of expenses of the organization is their classification. Expenses for ordinary activities are grouped according to their place of origin, types of products (works, services) and types of expenses.

At the place of origin, expenses are grouped by production, workshops, sections and other structural divisions of the enterprise. Such a grouping of costs is necessary for the organization of in-plant cost accounting and the determination of the production cost of production.

By types of products (works, services), costs are grouped to calculate their cost.

Cost types are grouped by cost elements and cost items.

The organization's expenses for the production of products are made up of the following elements:

1. material costs (less the cost of returnable waste);

2. the cost of wages and social contributions;

3. depreciation;

4. other expenses (postal and telegraph, telephone, travel expenses, etc.).

To calculate the cost of certain types of products, the organization's expenses are grouped and taken into account by calculation items. In the Basic Provisions for Planning, Accounting and Calculation of the Cost of Production in Industrial Plants, a typical grouping of costs by calculation items is established, which can be presented in the following form:

1) "Raw materials and materials";

2) "Returnable waste" (deducted);

3) "Purchased products, semi-finished products and services of a production nature of third-party enterprises and organizations";

4) "Fuel and energy for technological purposes";

5) "Wages of production workers";

6) "Deduction for social needs";

7) "Expenses for preparation and development of production";

8) "General production costs";

9) "General expenses";

10) "Losses from marriage";

11) "Other production costs";

12) "Selling expenses".

The total of the first 11 items forms the production cost of products, and the total of all 12 items forms the total cost of goods sold.

The main the costs directly related to the production process are called: raw materials and basic materials, auxiliary materials and other costs, except for general production and general business costs.

Overheads are formed in connection with the organization, maintenance and management of production. They consist of general production and general expenses.

Direct costs associated with the production of a certain type of product and can be directly and directly attributed to its cost: raw materials and basic materials, losses from rejects and some others.

Indirect costs cannot be directly attributed to the cost of certain types of products and are distributed indirectly (conditionally): general production, general business, commercial expenses and some others.

The list of cost elements and the procedure for their accounting is determined by Chapter 25 of the Tax Code.

1. "Material costs » reflect the cost:

purchased raw materials and materials used for production and economic needs, as well as

Completing products and semi-finished products that undergo 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;

Natural raw materials - deductions for the reproduction of the mineral production base, land reclamation, payment for land reclamation work, payment for timber sold on the vine, payment for the use of water bodies;

Fuels of all types, purchased from outside and spent for technological purposes, generation of all types of energy, heating of buildings, transport work on 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 shortage of incoming material resources within the limits of natural loss.

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.

An entry is made on the cost of the materials released:

Debit 20 (23,25,26)

2. "The cost of wages and deductions for social needs » reflect the costs of remuneration of the main production personnel of the enterprise, including bonuses to workers and employees for production results, stimulating and compensating payments, including compensation for wages in connection with price increases and indexation of income within the limits provided for by law, compensation paid in the amount established by law for women who are on partially paid parental leave until they reach a legal age, as well as the costs of remuneration of non-staff workers employed in the main activity and compulsory social tax deductions from the costs of remuneration of employees, including in the cost of products (works, services). Except for those types of payment for which insurance premiums are not charged.

For the amount of accrued wages:

Debit 20 (23,25,26)

For the amount of accrued payments for social insurance and security:

Debit 20 (23,25,26)

3. According to the article « Depreciation of fixed assets " reflect the amount of depreciation charges for the complete restoration of fixed assets, calculated on the basis of their book value and the norms approved in the prescribed manner, including accelerated depreciation of their active part, carried out in accordance with the legislation.

For the amount of accrued depreciation of fixed assets:

Debit 20 (23,25,26)

4. "Other costs" reflect taxes, fees, payments (including for compulsory types of insurance), deductions to insurance funds (reserves) and other obligatory deductions made in accordance with the procedure established by law, payments for emissions (fees) of pollutants, the cost of paying interest on loans received, for business trips, lifting, for the training and retraining of personnel, payment for communication services, computer centers, banks, rental fees in the case of renting individual objects of fixed assets (or their individual parts), depreciation on intangible assets, 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.

The cost of other costs is reflected by correspondence:

Debit 20 (23,25,26)

Credit 50.51.71.76.68 ...

Accounting for expenses by cost elements is carried out in the journal-order No. 10.

One of the main indicators of the enterprise is the cost of production. The calculation of the unit cost of certain types of products or works and all products sold is called calculation.

The calculation of the cost of production is carried out by various methods. The costing method is understood as the system of techniques used to calculate the cost of a costing unit. The choice of the method for calculating the cost of production depends on the type of production, its complexity, the presence of work in progress, the duration of the production cycle, and the range of products produced.

At industrial enterprises, standard, order-by-order, by-pass and process-by-process (simple) methods of accounting for costs and calculating the actual cost of production are used.

The cost of products, work performed or services rendered consists of the costs of material, labor and financial resources necessary for the production and sale of the manufactured product. The list of costs that are included in the cost of products, works or services is determined by the Regulations on the composition of costs included in the cost of products (works, services), approved by the Government of the Russian Federation.

The costs that determine the cost of production consist of the following elements.

These are material costs, including, in particular, the cost of raw materials and materials, the cost of purchased components and semi-finished products, the cost of fuel and energy. These are the costs of wages, deductions for social and compulsory health insurance. These are depreciation (depreciation) of fixed assets and other expenses (depreciation of intangible assets, payments for compulsory insurance of enterprise property, rent, travel expenses, etc.).

For the correct reflection of production costs in the accounting and calculation of the cost of each type of product in all cases, it is necessary to know exactly what was spent and where the costs were directed. For this reason, costs are classified according to the following parameters:

- types of products (works, services);

- cost center (by workshops, sections, departments, etc.);

- technical and economic purpose;

- the method of inclusion in the cost of production;

- the volume of production;

- calendar periods.

For technical and economic purposes, the costs are divided by main and overhead... The main ones are the costs due to the technological process of manufacturing products. These include: the cost of basic and auxiliary materials and components included in the product; the cost of fuel and energy used in the manufacture of these products (the cost of heating and lighting industrial premises is not included here); wages of workers employed in the technological process, with deductions for social and compulsory health insurance; expenses for the maintenance and operation of equipment.

Overhead costs are divided into shop and general... An example of shop floor costs is the cost of heating and lighting the production premises of the shop and shop services, labor costs of the shop floor engineering personnel. General business expenses - the cost of maintaining the management staff.

According to the method of inclusion in the cost price, the costs are divided by direct and indirect... Direct - these are costs that can be attributed to the cost of each specific type of product. These include all major costs, except for the cost of maintaining and operating the equipment. Indirect costs are costs that are included in the cost price indirectly, that is, by distribution between different types of products.

Depending on the volume of production, conditionally fixed and conditionally variable costs... The conditionally variable costs increase in proportion to the volume of production (consumption of raw materials and materials).

Conditionally fixed costs are not directly proportional to the volume of products. For example, the cost of heating industrial premises does not increase with an increase in labor productivity. At the same time, these costs change when the volume of production changes, therefore they are called constant conditionally.

By calendar periods, production costs are subdivided into current and one-time. Current - these are fixed costs, daily, related to a given month (raw material consumption).

One-time costs are one-off, they relate to a number of subsequent months (equipment repair costs).

GENERAL PRINCIPLES OF ACCOUNTING PRODUCTION COSTS

Calculation or calculation of the cost of production and accounting of costs for specific types of products is carried out according to the items of cost calculation. The grouping of costs by line item differs from the grouping by item: line items show not only what was spent, but also for what purposes the costs were incurred. First, the costs of the structural unit are collected, then - the enterprise as a whole. The costs of the enterprise for the manufacture of products form the production cost. The total cost of the product is made up of the production cost and the cost of selling it.

The main component of the retail price of a product or the cost of a service or work is the cost price. The company sells products to intermediaries or buyers at wholesale prices that exceed the total cost of the product by the amount of the projected profit. The wholesale price cannot exceed the prevailing market price. Resellers who sell products to consumers charge a fee in the form of a trade margin on the product. In this case, the retail price of the product is the sum of the wholesale price and the trade margin.

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

- 20 "Main production";

- 23 "Auxiliary production";

- 25 "General production costs";

- 26 "General expenses";

- 29 "Service industries and farms".

These accounts are active, they reflect the production process. Manufacturing costs (funds used to create products) are collected against the debit of these accounts. So, the debit of these accounts reflects the increase in production costs, and the write-off of costs (decrease) is carried out on the credit of these accounts.

Accounts 20, 23, 29 are calculating accounts, and accounts 25, 26 are collective and distribution accounts.

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

Indirect costs are collected first on the debit of accounts 25 if they are shop expenses, and 26 if they are general factory expenses. At the end of the month, they are debited from the credit of these accounts to the debit of account 20 by distribution between individual types of products in proportion to the volume of output. As a result, account 20 will collect all the costs of producing this type of product.

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

Account 29 "Maintenance of production and economy" occupies a special position, it summarizes information on the costs associated with the release of products, the performance of work and services that are not the purpose of creating this enterprise. This refers to the costs of residential buildings, dormitories, canteens, kindergartens, etc., which are on the balance sheet of the enterprise.

In accordance with the standards, the cost of production includes the costs associated with the main business activity. The costs of investment activities (capital and financial investments) are not included in the cost of production. The cost of production does not include other expenses not related to the production of products - expenses for improving cities, providing assistance to agriculture, maintaining cultural and household facilities, etc.

Current expenses, for example, the costs of preparing and mastering the production of custom-made products, are included in the cost price, and the one-time costs of preparing and mastering the production of new types of products of serial and mass production and production costs are not included, they are reimbursed from special sources.

The costs of production of products (works, services) are included in the cost of production of the reporting period to which they relate, regardless of payment - preliminary or subsequent. This refers to rent, subscription fees, subscription fees for periodicals of a regulatory and technical nature, etc.

Many of the listed expenses are adjusted taking into account the approved limits, norms and standards in accordance with the amendments and additions made to the Regulation on the composition of costs, which is important for taxation. For taxation, the costs of business trips, hospitality and maintenance costs of official vehicles, compensation for the use of personal cars for business trips are accepted within the limits established by law.

The tax authorities do not accept the cost of payment of interest on overdue loans, and payment of interest by banks is accepted within the discount rate of the Central Bank of the Russian Federation. The cost of paying interest on overdue budget loans is also not included in the cost of products (works, services), and interest payments on budget loans are accepted within the rates established by law.

Payment for training under contracts with educational institutions for training, advanced training and retraining of personnel for taxation is included in the cost of production in the manner prescribed by law. And the costs associated with the maintenance of educational institutions and the provision of free services to them are not included in the cost of production.

Under certain conditions, some types of expenses are not included in the cost of production, but are reimbursed from the net profit of the organization. These include the costs associated with the audit or audit of the financial and economic activities of the organization, carried out at the initiative of one of the founders of the organization, while the costs of the statutory audit are included in the cost of production. Payments for the maximum permissible emissions of pollutants into the environment are made at the expense of the cost of production, and for exceeding them - at the expense of the profit remaining at the disposal of the enterprise.

PRODUCTION COST METHODS

The cost of production is one of the main indicators of the enterprise. The calculation of the cost of production is called costing. Distinguish between planned, estimated, standard and reporting (actual) cost estimates.

Standard cost estimates determine the average cost of production for the planning period. They are compiled based on the consumption rates of raw materials, materials, fuel, energy, labor costs, equipment use and cost rates for organizing production services. For the planning period, the cost rates are average.

Estimated costing is a type of planned cost estimate, which is made up for a one-time product or work to determine the price, settlements with customers, etc.

Standard cost estimates are compiled on the basis of the rates of consumption of raw materials, materials and other costs in force at the beginning of the month. These are called current cost rates. The current cost rates correspond to the production capabilities of the enterprise at this stage. At the beginning of the year, the current cost rates are usually higher than the average cost rates included in the planned cost estimate. At the end of the year, the current cost rates are lower. Naturally, the standard production cost at the beginning of the year will be higher than the planned one, at the end of the year - lower.

Reporting or actual cost estimates are based on accounting data on the actual costs of manufacturing products, they reflect the actual cost of production, (The actual cost of production also includes non-planned non-production costs.)

Calculate the cost of production by different methods. The costing method is understood as a system of techniques used to calculate the cost of a unit of production. The choice of the method is determined by the type of production, the presence of work in progress, the duration of the production cycle, the range of products manufactured, and the complexity of production.

In industry, they use standard, order-by-order, by-pass and process-by-process (simple) methods of accounting for costs and calculating the actual cost of production.

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

All types of production costs are taken into account at the current rates provided for by standard calculations; separately keep an operational record of deviations of actual costs from current norms, indicating the area of ​​occurrence of deviations, causes and culprits of deviations; take into account the changes made to the current cost rates as a result of the implementation of organizational and technical measures, and determine the impact of these changes on the cost of production. The actual cost is determined by adding the sum of costs according to the current norms with the magnitude of deviations from the norms and the magnitude of changes in the norms:

Z f = 3 n + O + I,

where З ф - actual costs;

3 n - standard costs;

О - the amount of deviations from the norms;

And - the magnitude of changes in norms.

Deviations of actual costs are determined by the documenting method (inventory method). The current accounting of costs according to the norms and deviations is carried out according to direct costs (raw materials, materials, wages). Deviations for indirect costs are apportioned among the products after the expiration of the month. Analytical accounting of production costs is kept in cards or turnover sheets, which are made up for individual types or groups of products.

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

Custom method accounting for costs and calculating the cost of production is used for repair work and some others. In this case, the accounting and costing object is a separate production order. An order can be a product, repair, installation or experimental work. Orders may be issued not for the product as a whole, but for its units or assemblies, which represent complete structures.

To account for the costs for each order, a separate analytical account is opened with an indication of the order code. Accounting for direct costs is carried out on the basis of primary documents for accounting for production, material consumption, etc. Indirect costs are distributed between individual orders conditionally according to the methods adopted in this production.

With the order-by-order method of cost accounting, the accounting estimate is drawn up after the order has been completed.

Alternating method accounting of costs and calculating the cost of production is used in industries with the integrated use of raw materials and in industries with mass and large-scale production, where raw materials and materials go through several stages of processing (redistribution). Costs are taken into account not only by product type and costing items, but also by redistribution.

With the integrated use of raw materials or semi-finished products, products of various grades and brands are converted to a conventional grade using a system of coefficients, and when several products are made from the same type of raw material, the main product is isolated. The rest of the products are treated as by-products and are priced at fixed prices. The cost of by-products is deducted from the total cost of production, and the remaining costs are charged to the cost of the main product.

With the transverse method, the most important elements of the normative method are used - the systematic identification of deviations of actual costs from current norms (planned cost) and taking into account changes in these norms. In the primary documentation and operational reporting, the actual consumption of raw materials, materials, semi-finished products, energy and other types of costs is compared with the standard. The use of elements of the normative method allows you to control production costs, to reveal the reasons for deviations from the norms, to identify reserves for reducing the cost of production.

A step-by-step (simple) method accounting for costs and calculating the cost of production are used in industries with a narrow range of products and where there is no work in progress in whole or in part.

ACCOUNTING BY COST ELEMENTS

The list of cost elements and the procedure for their accounting is regulated by the Regulation on the composition of costs with amendments and additions to it. The item "Material costs" reflects the cost:

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

- works and services of a production nature that are performed by third-party organizations or production units of the enterprise that are not related to the main activity;

- natural raw materials;

- fuel purchased and consumed for technological purposes, the generation of all types of energy, heating, transport operations for the maintenance of production, performed by the organization's transport;

- purchased energy of all types, spent on technological, production and economic needs;

- losses from shortage of incoming material resources within the limits of natural loss.

The cost of material resources is formed on the basis of purchase prices, margins (markups), commissions paid to supply and foreign economic organizations, the cost of services of commodity exchanges, including brokerage services, customs duties, fees for transportation, storage and delivery carried out by third-party organizations.

From the cost of material resources, the cost of production does not include the cost of returnable waste. Recyclable waste is understood as the remnants of raw materials, materials, semi-finished products, heat carriers and other types of material resources that were formed during the production process, completely or partially lost the consumer qualities of the initial resource and, therefore, are used at increased costs or are not used for their intended purpose at all.

Recyclable waste is assessed at a reduced price of the original material resource (at the price of possible use), if it can be used for the main production, but with increased costs for the needs of auxiliary production, the manufacture of consumer goods (cultural and household goods) or sold outside. They are also evaluated at the full price of the original material resource, if sold to the outside for use as a full-fledged resource.

"Labor costs". This element groups the costs of labor remuneration of production personnel, including bonuses to workers and employees for production results, incentive and compensatory payments, including compensation for wages in connection with the indexation of income within the limits provided for by law, compensation paid in the established legislation on the amount of women who are on partially paid parental leave, the cost of wages for non-state employees.

The element "Social contributions" reflects the compulsory contributions to the state social insurance, the Pension Fund, employment funds and health insurance.

The element "Depreciation of fixed assets" reflects the amount of depreciation deductions for the full restoration of fixed assets, as well as depreciation deductions from the cost of fixed assets (premises) provided free of charge to catering organizations serving labor collectives, as well as from the cost of premises and equipment provided to medical institutions for the organization of medical posts on the territory of the organization.

The "Other costs" element reflects taxes, fees, payments, including for compulsory types of insurance, deductions to insurance funds and other compulsory deductions, which are made in accordance with the procedure established by law, payments for pollutant emissions, the loans, for business trips, for training and retraining of personnel, payment for communication services, computer centers, banks, deductions to the repair fund, as well as other costs that are included in the cost of production.

Take into account the costs of cost items in the journal order No. 10.

Material cost accounting ... Materials are released into production in accordance with the consumption rates by mass, volume, area or account and are issued with limit-fence cards, requirements or invoices. The consumption of raw materials and materials in production is their consumption in the production process. Note that the release of raw materials and materials to the workshops is considered not as an expense for production, but as a transfer of material assets.

At the end of the reporting period (after the end of the month), the shops draw up reports on the consumption of raw materials and supplies, in which they indicate the standard and actual costs for each type of product or for several types of products in general. If cost overruns or savings have occurred, the reasons are explained in the reports. On the basis of these reports from the shops, the accounting department compiles for each synthetic account separately a statement of the distribution of consumed raw materials and materials, from which the consumption of raw materials and materials is reflected for each analytical account opened in the development of synthetic production accounts.

Often, the distribution of raw materials and materials by type of product is carried out in a direct way, since the type (code) of the product is indicated in the primary documents on their consumption. However, in a number of industries and industries, raw materials and materials are consumed for a group of products, therefore, they are distributed by type of product indirectly - in a standard or coefficient way.

With the standard method, the actually consumed raw materials and materials are distributed among the types of products in proportion to their consumption at the rate. With a coefficient, the distribution is based on the content coefficient, which shows the ratio of the consumption of raw materials and materials for each product.

The cost of raw materials and materials used in the production is shown net of the cost of returnable waste. It is advisable to determine the amount and cost of recyclable waste for each type of product in a direct way, and if it is impossible to determine it, it is necessary to distribute recyclable waste by type of product in proportion to the amount and cost of raw materials or materials consumed.

Auxiliary materials are accounted for basically in the same way as basic ones, but they are distributed between costing objects, as a rule, indirectly, in proportion to the estimated rates that are set per unit of production based on the consumption rate of auxiliary materials for technological purposes and their planned cost. Estimated rates are revised as consumption rates or prices change.

The item "Purchased products, semi-finished products and services of a production nature of third parties" reflects the costs of purchased products and semi-finished products used to manufacture finished products. This also includes the costs of paying for services of a production nature (for the processing of raw materials and materials, intra-plant movement of raw materials and materials, etc.), which are carried out by third-party organizations. These costs can be directly related to the cost of individual items.

The article "Fuel and energy for technological purposes" reflects the consumption of fuel, hot and cold water, steam, compressed air, cold, which are used directly in the production of products. Energy consumption in individual shops and sections is determined by meters and devices.

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

Accounting for labor costs ... The article "Wages of production workers" takes into account the basic and additional wages of workers and engineering and technical workers directly related to the production of products. To assign the amount of wages and deductions to social insurance bodies to the objects of calculation, a development table of the distribution of wages is drawn up. It is drawn up on the basis of primary documents for accounting for production and payroll.

The basic wages of workers are included in the cost of individual types of products or similar types of products in a direct way. The part of wages that cannot be directly attributed to the cost of individual products is distributed indirectly in proportion to the estimated rate of the corresponding costs per unit of production. Additional wages of workers and deductions for social needs from their wages are distributed between types of products in proportion to the basic wages of workers.

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

- the costs of creating new organizations, industries, workshops and units (start-up costs);

- expenses for preparation and development of production of products not intended for serial and mass production;

- costs of preparatory work in the extractive industries.

Start-up costs are included in the prime cost of certain types of products according to the repayment rates established per unit of production based on the total amount of expenses, the duration of their repayment period and the planned volume of production in this period.

The costs of preparing and mastering the production of products that are not intended for serial or mass production include the costs of design and construction, development of production technology, re-equipment and readjustment of equipment, etc.

The listed expenses are preliminarily taken into account on account 31, and from the moment of transition to individual and small-scale production they are transferred from account 31 to the debit of account 20.

It is necessary to distinguish between the costs of preparing and mastering the production of new types of products of serial and mass production and technological processes. These costs are not attributed to the cost of products (works, services) and are reimbursed at the expense of extra-budgetary funds for financing sectoral and inter-sectoral research, development and development activities for new types of products.

The costs of preparatory work in the extractive industries are preliminarily taken into account on account 31 "Deferred expenses", and then written off to the cost of production on the basis of calculations and based on the maturity date.

Accounting for production maintenance and management costs ... These are the costs of maintaining and operating machinery and equipment, general production and general business costs. The first two types are included in the cost of production under the item "General production costs" and accounted for in the synthetic account 25 "General production costs". General business expenses are accounted for on account 26 "General business expenses" and are included in the cost of production under the same item.

These accounts are active, collective and distribution accounts. The debit of the accounts during the month reflects the costs, the credit is written off the costs to the production accounts. At the end of the month, there are no balances on these accounts.

For these costs, a unified cost control method has been established: for each type, a planned estimate is drawn up with a subdivision by item, analytical accounting of costs is carried out by item in accordance with the established nomenclature, actual costs by item are compared with the estimated and deviations are recorded.

There are some differences in these costs. So, the costs for the maintenance and operation of equipment are considered conditionally variable, that is, depending on the volume of production, and shop floor and general plant costs are conditionally constant, that is, not depending on the volume of production. In addition, as part of general business expenses, the size of many of them is regulated by the state.

A separate subaccount of account 25 "General production costs" takes into account the costs of maintaining and operating machinery and equipment. For analytical accounting of expenses for the maintenance and operation of equipment, use the sheets of accounting for the costs of workshops (form No. 12), which are opened for each workshop separately. Recording in the statement is made on the basis of primary documents and development tables for the distribution of materials, wages, services of ancillary production, calculation of depreciation of fixed assets, depreciation of the MBE and transcript sheets for other cash expenses reflected in order journals.

The expenses for the maintenance and operation of equipment at the end of the month are written off to accounts 20 "Main production" and 28 "Defects in production" (for correctable defects) and are distributed between individual types of products and work in progress in proportion to the standard rates for the maintenance and operation of equipment. If there are no estimated rates, the costs of maintaining and operating the equipment are distributed between the types of products in proportion to the amount of basic wages of production workers.

The distribution of indirect costs between objects of calculation is carried out in several ways: in proportion to the basic salary, standard or planned costs, estimated (standard) rates for the maintenance and operation of equipment, mass and volume of products, the number of man-hours worked by workers, the number of machine-hours of equipment operation, and etc. When choosing a method for distributing indirect costs, an organization must take into account the specifics of its work, including the level of mechanization and automation of individual divisions, the qualifications of accounting workers, etc.

On another subaccount of account 25 "General production costs" keep records of the costs of maintenance, organization and management of the structural unit. Analytical accounting of the second part of general production costs is carried out for each workshop separately in the workshops cost accounting sheet. At the end of the month, the f. No. 12 expenses are written off to accounts 20 "Main production" and 28 "Defect in production".

Separate accounting of expenses for the maintenance and operation of equipment and other general production costs in small organizations can be abandoned. The organization itself establishes the nomenclature of items of general production costs, highlighting the most significant. It is advisable to assign these costs to cost centers and responsibility centers to enhance cost control.

Expenses common to the entire organization are recorded on the active synthetic account 26 "General business expenses". Analytical accounting is kept under separate articles, grouped in four sections:

A. The cost of running the organization.

B. General expenses.

B. Fees and Deductions.

D. Plant overhead costs.

Analytical accounting of general business expenses is kept in the statement of accounting of general business expenses, deferred expenses and non-production expenses (form No. 15). The statement is compiled on the basis of primary documents for the distribution of materials, wages, services of auxiliary production, calculation of depreciation of fixed assets, depreciation of the MBE and transcript sheets for other cash expenses. At the end of the month, general business expenses are allocated and written off to the main, auxiliary and non-industrial production and economy and other cost accounts.

For the distribution of general production and general costs, special lists of their distribution are made. In industrial organizations, general production and general business expenses are distributed among the objects of calculation in proportion to the sum of the basic wages of production workers. The write-off of general business expenses by appointment is reflected in the journal-order form of accounting in the journals-orders 10 and 10/1 and is drawn up with accounting records:

D-t account 20 "Main production" - for the amount of expenses related to the main production;

D-t account 23 "Auxiliary production" - for the amount of expenses related to auxiliary production;

D-t account 63 "Settlements for claims" - for the amount of expenses due to be received from suppliers in compensation for losses from downtime due to external reasons;

D-t account 80 "Profits and losses" - for the amount of expenses incurred by enterprises as a result of temporary stoppages of production, etc .;

Set of accounts 26 "General expenses".

Many types of costs in the composition of general and general production costs are limited by the established limits, norms and standards for taxation, cost control and other purposes. These are travel, hospitality, training and retraining expenses, etc.

For travel expenses in accordance with the letter of the Ministry of Finance of the Russian Federation of May 27, 1996 No. 48, the payment for renting a living space is reimbursed to a business traveler for actual expenses, confirmed by the relevant documents, but not more than 145 rubles. per day (in the absence of supporting documents - 4.5 rubles per day), daily allowance - 22 rubles. for every day of being on a business trip. These limits came into effect on June 1, 1996. The costs of using bedding on trains are reimbursed according to the actual costs, confirmed by the relevant documents.

These costs are also reflected on account 25 "General production costs".

Hospitality expenses are the costs of organizations for the reception and service of representatives of other organizations who have arrived for negotiations in order to establish mutually beneficial cooperation, as well as participants who have arrived at the meetings of the council (board) of the organization and the audit commission. Hospitality expenses are recognized by the tax authorities within the limits approved by the council (board) estimates for the reporting year. The total amount of expenses according to the estimate and actual expenses should not exceed the limit values ​​calculated according to the standards established by the Ministry of Finance of the Russian Federation.

The inclusion of entertainment expenses in the cost of products (works, services) is allowed only if there are supporting primary documents, which must indicate the date and place, the program of the reception, invited persons, participants from the organization, expenses.

Enterprises should determine a specific procedure for spending funds for representation, their documentary registration and control, including the establishment of the circle of persons related to this side of the organization's activities. Expenses for which it is impossible to provide supporting documents (visiting a buffet in the theater, etc.) are taken into account according to acts or memoranda, with the decision of the administration of the organization to accept them for accounting.

Hospitality expenses are reflected in account 26 "General business expenses" from the credit of accounts 10 "Materials", 70 "Payments with staff for wages", 71 "Payments with accountable persons", 76 "Payments with various debtors and creditors", etc. Amounts of representation costs are included in the cost of production without VAT.

It should be borne in mind that entertainment expenses are normalized not only depending on the volume of sales of products, but also taking into account the rank of the members of the delegation. The Ministry of Finance of the Russian Federation on May 27, 1996 established the following norms of expenses for 1 person: payment for meals per day - up to 85 rubles; payment for breakfast, dinner, lunch associated with the official reception, depending on the rank of the participants - from 95 to 115 rubles; buffet service - up to 5 rubles; cultural services - up to 12 rubles; consumer services and other expenses - up to 4.7 rubles; purchase of souvenirs - 45 rubles. for members of the delegation and 76 rubles. for the head of the delegation; translators' wages - up to 24 rubles.

The norms and procedure for reimbursement of expenses when sending employees of organizations to perform installation, commissioning, construction work, to advanced training courses, as well as for mobile and traveling nature of work, for work on a rotational basis and field work, for permanent work on the way are regulated by the Ministry of Labor of the Russian Federation.

Accounting for losses from marriage ... One of the reserves for increasing labor productivity and profitability of production is to prevent losses from rejects and alterations of poorly performed work (services, manufactured products). Meanwhile, it must be admitted that marriage registration is one of the insufficiently developed issues and is not carried out at all enterprises.

The basis for recording losses from marriage is the marriage act.

The article "Losses from marriage" is, as a rule, only in the accounting estimates. Products and semi-finished products that do not meet the established standards, specifications or contracts in terms of quality are considered to be defects. Depending on the nature of the defects discovered during the evaluation of finished products or semi-finished products, the marriage is divided into recoverable and irreparable (final).

When a defect is detected, employees of the technical control department make the appropriate marks in the primary documents for accounting for production. An irreparable marriage is formalized by a marriage act or a marriage statement, in which several facts of marriage are recorded. The act is drawn up by an employee of technical control, a foreman and a shop manager and transferred to the accounting department, where the cost of marriage is calculated. The act is approved by the head of the organization, who decides on the procedure for writing off losses from marriage (at the expense of the perpetrators or at the expense of production).

The prime cost of an internal final marriage consists of the actual costs for the established items of expenditure, excluding the costs for the items: "Expenses for the preparation and development of production"; "General running costs"; "Loss from marriage"; "Other production costs". With a large nomenclature of products, scrap is usually estimated based on the planned or standard cost.

The cost of a correctable marriage is determined on the basis of the cost of raw materials, materials and semi-finished products spent on the correction of the marriage, the wages of workers engaged in the correction of marriage, deductions for social needs and the corresponding share of general production costs. Losses from internal recoverable marriage are determined by deducting from its cost the amounts that are withheld from the culprits.

In the event of a fault in the marriage of suppliers of raw materials, materials and semi-finished products, the cost of the internal final and correctable marriage also includes the share of plant-wide expenses as a percentage according to the approved plan and wages accrued for operations until the discovery of the final marriage or until the correction of the correctable marriage is completed.

The cost of external rejects consists of the production cost of rejected products, the cost of purchasing these products by buyers, transportation costs when replacing rejected products, or the consumer's expenses for correcting rejected products. Fines paid to customers for supplying defective products are charged to Profit and Loss and are not included in the cost of losses from defective products.

Synthetic accounting of losses from rejects is kept on active account 28 “Rejects in production”. The debit of this account reflects the costs of correcting partial defects (from the credit of accounts 10 "Materials", 70 "Payments to personnel", etc.), as well as the cost of the final marriage (from the credit of the corresponding production account).

Losses from marriage are written off from the credit of account 28 "Marriage in production" to the debit of various accounts, depending on the reasons for the marriage and the procedure for compensation for losses:

accounts 70 "Payments to personnel for wages" - if the marriage occurred due to the fault of the workers;

accounts 63 "Settlements for claims" - if the marriage was due to the fault of suppliers of substandard raw materials and materials;

account 10 "Materials" - for the cost of rejected products at the price of possible use;

the corresponding production account, if the non-reimbursed losses from the marriage are charged to the cost of the finished product.

Analytical accounting of losses from rejects is carried out in the context of workshops, by types of products and items of expenditure.

Accounting for losses from downtime and other production costs ... Downtime can be caused by various reasons: internal (that is, through the fault of the enterprise), external (through the fault of suppliers of raw materials and materials, due to interruptions in the supply of electricity, water, etc.), natural disasters.

Downtime is drawn up in simple sheets, indicating the downtime, the reasons due to the workers for the simple amount of wages and other necessary information,

The composition of losses from downtime for internal and external reasons include the remuneration of workers during downtime, deductions for social needs, the cost of raw materials, materials, fuel and energy unproductively spent during this time. Loss from downtime due to internal reasons is accounted for under the item "General production costs".

The structure of losses from downtime due to external reasons also include the corresponding share of general production costs. If these losses cannot be reimbursed, they are attributed to the guilty organization or general business expenses. Loss from downtime caused by natural disasters is attributed to the decrease in the profit of the organization.

The item "Other production costs" includes costs that are not included in any of the specified cost items. These are the costs of warranty service and repair of products sold with a guarantee, deductions for technical propaganda costs, etc. Other production costs are directly attributed to the cost of the corresponding types of products. If this is not possible, the costs are apportioned among all of them in proportion to their production cost.

Accounting, evaluation and inventory of work in progress ... When calculating the cost of production, the costs of the reporting month are adjusted for the difference in the cost of work in progress at the beginning and end of the month, i.e., the costs of the reporting month are added to the cost of work in progress at the beginning of the month and the cost of work in progress at the end of the month is subtracted.

Incomplete products include products that have not passed all stages of the production process, as well as incomplete products that have not passed tests and technical acceptance.

The volume of work in progress is determined by the following methods: weighing, piece accounting, volumetric measurement, conditional recalculation, according to batch accounting data.

The balances of work in progress at the end of the reporting period in mass and batch production can be estimated in the balance sheet at the standard or planned production cost (full or incomplete, depending on the procedure for writing off general business expenses), by direct expense items, as well as by the cost of raw materials, materials and semi-finished products. In case of a one-off production, work-in-progress is reflected in the balance sheet at actual production costs.

FEATURES OF ACCOUNTING THE COST OF THE MAIN AND AUXILIARY PRODUCTION AT SMALL ENTERPRISES

In small businesses, using accounts that are used to keep track of production costs, information is collected and summarized, and production and related business processes are monitored.

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

To increase efficiency in the composition of synthetic account 20 "Main production", small enterprises are recommended to provide the following sub-accounts in the working Chart of Accounts:

20-1 "Main production";

20-2 "Auxiliary facilities";

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

20-4 "Defect in production";

20-5 "Non-capital works".

To summarize information about the costs of the main production, subaccount 20-1 "Main production" is intended. The debit of this sub-account reflects direct costs directly related to the release of products (performance of work, provision of services), as well as costs of auxiliary production, indirect costs associated with the management and maintenance of the main production, costs of preparation and development of production and loss from marriage.

On the credit of sub-account 20-1, the amounts of the actual cost of the completed production of products (work performed, services rendered) are reflected.

Analytical accounting for this subaccount is carried out according to cost items, types of products and their individual names.

At small enterprises, the main production cannot function without auxiliary and service industries. It needs to be serviced by various types of energy; transport service; repair of fixed assets and intangible assets; manufacturing of tools, stamps, spare parts, building parts and structures; mining of stone, gravel, sand and other materials; logging, forest sawing, etc.

By the nature of the technological process, auxiliary and auxiliary production is divided into simple and complex.

Simple consists of one redistribution, is characterized by technological continuity and mass production of homogeneous products (for example, gravel extraction, power generation, steam generation, solution preparation, etc.).

Calculation of the cost of production in complex industries, as a rule, is organized according to the transfer-normative method. At the same time, analytical accounting is carried out for individual production redistributions (phases) and cost items.

So, in woodworking industries, two redistributions are practiced: sawing wood and manufacturing joinery and wooden structures. There are four redistributions in the production of red brick

- extraction and preparation of clay (raw), molding and drying, firing.

Work in progress here consists mainly of semi-finished products of own production (redistribution) and is valued at actual cost.

In subsidiary production, the order method is also used, in which the object of the calculation is a separate order (for the overhaul of an inventory object, etc.).

Work in progress with the order-based accounting method is estimated at the planned cost, based on the percentage of technical readiness of the order.

In industries that produce heterogeneous products, cost accounting is carried out according to the articles of the approved nomenclature of costs in general for auxiliary production. Then these costs are allocated by product type using conditional coefficients.

Finished products of auxiliary and auxiliary industries are accounted for according to the production sheet, acts, waybills, delivery notes, orders, etc. It is transferred to the main production at the actual cost, and the products of auxiliary and auxiliary industries sold to the outside - at negotiated prices or tariffs.

Subaccount 20-2 "Auxiliary production" is used by auxiliary and auxiliary production to summarize information on costs and output.

On the debit of subaccounts 20-2, direct costs associated directly with the release of products, as well as indirect costs associated with the management and maintenance of auxiliary industries and losses from marriage, are reflected.

On the credit of sub-account 20-2, the amounts of the actual cost of the completed production of products (work performed, services rendered) are reflected. These amounts are debited from sub-account 20-2 to the debit of accounts:

20-1 "Main production" - when products are released to the main production;

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

The balance of subaccount 20-2 at the end of the month shows the value of work in progress.

SUMMARY COST ACCOUNTING

Consolidated accounting of production costs with a journal-order form of accounting is carried out in a journal-order number 10, which is drawn up on the basis of the summary data of the cost accounting sheets of workshops (form number 12), accounting for the costs of service industries and farms (form number 13), accounting losses in production (form No. 14), accounting for general business expenses, deferred expenses and non-production costs (form No. 15), etc. deductions, transcripts for other cash expenses.

Consolidated cost accounting is organized according to a non-semi-finished or semi-finished option. According to the non-semi-finished version, they are limited to taking into account the costs for each workshop, the movement of semi-finished products is not reflected, and control over their movement from workshop to workshop is carried out by the accounting department according to operational accounting data in kind. The cost of semi-finished products after each redistribution is not determined - the cost of the finished product is calculated.

According to the semi-finished product, the movement of semi-finished products from shop to shop is drawn up by accounting records, the cost of semi-finished products is calculated after each redistribution. This accounting option allows you to identify the cost of semi-finished products at various stages of processing and provides more effective control over the process of forming the cost of production.

To maintain a summary of production costs, a summary of production costs is used.

With the 1991 Chart of Accounts, you can use the method of grouping and writing off production costs, which provides for the division of costs into variables, conditionally variable and conditionally fixed, and calculating the incomplete (partial) production cost of production. Variable expenses are taken into account on calculation accounts 20, 23 and 29. Provisionally variable costs are preliminarily taken into account on account 25, and then debited to accounts 20 and 23. Provisionally fixed costs in terms of production costs are recorded on account 26, and in terms of commercial costs - to account 43 "Commercial expenses". At the end of the reporting period, conditionally fixed expenses are written off from accounts 26 and 43 to the debit of account 46 "Sales of products (works, services)".

With this method of grouping and writing off production costs, accounts 20, 23, 29 reflect the incomplete production cost of production (there are no general business expenses). At the end of the reporting period, the incomplete actual cost of production is debited from the credit of accounts 20, 23 and 29 to the debit of accounts 40, 37 and other accounts. It follows from this that finished goods, shipped goods and work in progress will also be reflected in accounting and reporting at incomplete cost.

With the use of the new methodology, the system of accounting for production costs and calculating the cost of production becomes closer to the "direct costing" system, which is used in countries with developed market economies.

ACCOUNTING BY RESPONSIBILITY CENTERS

The center of responsibility is understood as the part of the organization for which it is advisable to collect and summarize accounting information about its activities. This is done in order to promptly control the costs and results of the centers' activities, to evaluate the activities of managers. Such accounting and control system can be implemented provided that the area of ​​responsibility of each manager is clearly defined.

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

The profit center controls costs and revenues (revenues). The manager of this center controls costs, sales volume and sales price (external or transfer). The activities of the center are assessed according to the reporting prepared in the form of the profit and loss statement of the organization.

The Investment Center controls costs, revenues and capital expenditures. Investment centers are created, as a rule, in large structural divisions of organizations. To assess the activities of these centers, additional indicators of return on assets, the efficiency of capital investments and the use of profits are used.

Management accounting tools by responsibility centers - estimates and reports. The estimate for the Responsibility Center should include the expected costs for a specific volume of production or volume of work over a specific period. All costs should be assigned to specific departments and specific employees.

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

It is advisable, when using flexible estimates, in the reports for each controlled item of expenditure, to show the costs according to the estimate; actual volume-adjusted costs; actual costs; deviations of actual costs from the estimated costs and from the adjusted amount. In the report on the enterprise, in addition to the controlled costs for the enterprise, data on costs for each workshop are given. In the report on the workshop, in addition to the controlled costs for the workshop, data on the sites are given.

Profit center reports should include profit-generating metrics - sales volume, production costs, selling expenses, operating expenses - as well as deductions from profits and various profit metrics.

When determining the cost of goods manufactured (services or works), cost accounting methods play an important role. Russian companies use various methods of writing off costs, that is, calculating products, which include techniques for registering and summarizing information about production costs. The data is fixed in special registers and is used for the subsequent calculation of the cost price. The calculation of indicators can be carried out as a whole for manufactured goods, for their varieties, groups, etc. Let's figure out what methods of cost accounting exist in the enterprise.

The efficiency of the company can be assessed by means of competent accounting of current costs. The choice of the cost accounting method is carried out by the organization independently by fixing the method in the accounting policy, taking into account the current legal requirements. When the regulations change, the company accountant needs to make the appropriate changes to the accounting. The main methods used by accountants of companies in the Russian Federation are as follows:

• Regulatory - widespread at enterprises with mass production or serial production, in manufacturing industries, in light industry, mechanical engineering. Based on the use of predetermined norms.
• Process-based - most often used in power plants, in the mining or chemical industry, that is, where the product range is narrow, and semi-finished production is completely absent or limited. Allows you to accurately calculate each individual process.
• Custom - used in small-scale, individual production of complex products; for repair and experimental services. For example, these are shipbuilding and machine-building enterprises. The calculation of the cost of each of the products is based on direct and indirect costs.
• Transmitting - common in mass production, which is characterized by sequential multistage processing of materials and raw materials. For example, this is the textile industry, the metallurgical industry, as well as the chemical and oil refining industry. Calculation is carried out according to the non-semi-finished or semi-finished method, with the calculation of the cost at each limit (stage) of production.

The essence of the regulatory method of accounting for production costs

Features, the concept of a normative method of accounting for costs consists in the fact that the formation of normative cost estimates for products is based on norms developed in advance and in force at the beginning of a given period (as a rule, a year according to methodological recommendations). In this case, absolutely all types of existing costs are taken into account at the specified values. The deviations of the actual costs from the current norms are separately reflected - the reasons (justifications) for such discrepancies, places and culprits are necessarily given. This is done in order to make appropriate changes in the calculations and determine the impact of indicators on the final cost of production.

In the process of manufacturing SOE, the regulatory method of accounting for production costs uses the following formula:

Actual costs = Costs by rates + Deviations from standards + Changes in rates.

As is clear from the names of the values, in order to calculate the actual cost price, it is required to sum up the costs according to the established standards with the existing deviations (both in the form of savings and overruns) and changes in indicators made over the period. It should be borne in mind that the norms are laid at the beginning of the period, and the calculation of products during the period is based on the approved values. But if, for various reasons, changes are made, such a difference is subject to special consideration, and recalculation is allowed only as of the beginning of the next year. All normative values ​​are approved by the head of the company or an authorized person in charge.

Deviations are determined in terms of direct costs. These are raw materials, materials, wages, wear and tear, etc. As for other costs, indirect, the amount of deviations for them at the end of the month are distributed among all types of products. The disadvantage of this method is the impossibility of monitoring production costs.

Basics of applying the process-based costing and calculation method

The essence of the process-based method of accounting for costs and costing of products is that the calculation of the cost in the organization is carried out without breaking down into types of products, that is, with the determination of the cost estimate for the entire production process as a whole. At the same time, both direct and indirect costs are not subject to distribution and are written off for the entire output of SOEs (finished products) under the relevant items. The object of accounting is not a specific product, but a production process, hence the name of the method.

In the calculations, no special formulas are used, and the average cost of one product is determined by dividing the total amount of costs produced during the period by the number of units produced. If production is characterized by a long cycle, costing is carried out for each month, and the final cost price is determined at the end of the process. Administrative costs and attributable to auxiliary production are recorded under general work items.

The use of this method is justified in those organizations where there are no semi-finished products, that is, incomplete; homogeneous products are mass-produced; the technological process is characterized by a short period. The nuances of the calculation differ depending on how many nomenclature items exist in production. If only one type of product is produced, the cost of one unit is calculated by simply dividing the total costs by the number of SOEs.

If several different types of products are produced, the costing is determined item by item with a breakdown by product, and the total costs are allocated according to the accepted methodology. If there is a work-in-progress in production, WIP balances are accounted for according to the company's method of valuation at the beginning and end of the period, and current expenses for the month are adjusted for the remainder of the work-in-progress.

Using the custom method

The custom-made method of cost accounting and calculation is used to accurately determine the cost of certain types of products, as well as when carrying out equipment repairs and auxiliary works. The accounting object in this method is not the type of product, but the direct order for the agreed amount of GP. The scope of the custom-made cost accounting method is individual production or small-scale production, consisting of the same product range. If large products are produced in a long cycle, the calculation of the order is performed not for the entire object as a whole, but for its parts - components, assemblies and other finished constructions.

Example of a custom-made cost accounting method

Suppose a furniture manufacturing enterprise has released 2 orders in a month: the first includes 5 wardrobes, the second 7 tables. Direct costs are equal: for the first order - 120,000 rubles, for the second - 50,000 rubles; indirect = 70,000 rubles. There is no incomplete, we will make the calculations:

• The total cost of 1 order = 120,000 + (70,000 x 120,000 / 170,000) = 169411.76 rubles.
• The total cost of 2 orders = 50,000 + (70,000 x 50,000 / 170,000) = 70,588.24 rubles.

In the above methodology, the production cost of production was calculated with the distribution of indirect costs to the base, for which direct costs were taken. But the method is also allowed when certain types of production costs are taken into account evenly by dividing by the total number of products produced. In this case, the distribution of indirect costs will be the same.

Features of the transverse method of accounting for production costs

Percentage method of cost accounting is the calculation of the cost price not by product, but by redistribution. It is used in industries with homogeneous raw materials. The object of cost accounting for the transverse method is not a unit of a product, but separate phases for the processing of inventories. And redistribution in the complex use of raw materials is recognized as a set of working technological operations, as a result of which an intermediate semi-finished product or already GP is produced.

The way this method is used can vary in each organization depending on the method of reflection. The common thing is that for each redistribution, direct costs are formed, within different stages of products (semi-finished or finished products) are combined into corresponding groups according to the degree of homogeneity of raw materials and the complexity of its processing, and indirect costs are distributed according to the chosen principle. An independent decision is made on what exactly redistributions, stages of production cost calculation is carried out, as well as what nomenclature names are included in each phase.

The basis for the application of the transverse cost accounting method is two common options - semi-finished and non-semi-finished. The first is characterized by the determination of the cost of semi-finished products at each stage of processing, which makes it possible to economically more accurately calculate and control the cost of finished products. In the second case, the calculation of semi-finished products is not carried out, the cost of the SE is determined after release from production, and the movement of such objects is carried out between workshops in physical terms without making entries on accounting accounts.

Difference between semi-finished and non-semi-finished cost accounting methods

In accounting, the non-semi-finished cost accounting method differs in that products that have not undergone full technological processing, released from one stage, but used in the further production of GP, are not reflected in account 21, but are included in the unfinished account. 20. The internal movement of semi-finished products between workshops is controlled using data in kind, which are recorded by responsibility centers. In the process of calculating, the cost of the SE is determined based on the total costs at all stages (redistributions) of production.

In contrast to the non-semi-finished method in accounting, the semi-finished cost accounting method implies the initial posting of the manufactured semi-finished products to the organization's warehouse and the subsequent write-off (transfer) of the objects to other workshops for further use in the production of SOE. To reflect transactions, the account is used. 21, and the calculation of the cost at each stage separately is necessary for the correct dispensing of products. There are different options for calculating the unit cost - at the cost of inventories, at direct costs, at the standard or actual, as well as the accounting price. The best method is chosen by the enterprise and is fixed in the accounting policy.

According to the completeness of cost accounting, methods are distinguished:

• Direct costing - in this technique, costs are divided into fixed and variable costs. The cost of SOE includes only variable costs - materials, raw materials, wages and general production variables (utility costs, equipment maintenance costs, salaries of general workshop personnel, etc.). Fixed costs not related to the production process are directly attributed to the financial result. The marginal costing method is used to regulate product output, analyze equipment utilization, calculate sales prices, and determine the minimum volume of SOEs to cover operating costs.
• The method of accounting for full costs - consists of attributing all current production costs to the cost of products. With this technique, direct and general production costs are directly written off to the cost price, and general business costs are charged to costs without dividing into types of products.

Actual methods of calculating products were gradually developed and implemented at enterprises. The ancestor of modern calculations can be called the boiler cost accounting method, which consists in summing all costs incurred during the period into a common boiler. At the same time, neither the types of manufactured products, nor the place of origin of costs were taken into account, which did not allow determining the cost price correctly and taking into account the characteristics of the manufactured products. At present, this methodology continues to operate only at those enterprises where one type of SOE is produced and there is no need to calculate the exact cost price.

The ABC cost accounting method is not widespread in Russia and is mainly used not for calculating the cost price, but for the purpose of financial analysis of the success of the enterprise. This method consists in calculating certain types of work (functions) with subsequent partial attribution to the price of the product. In this case, the entire technological process is divided into simple components with the calculation of the consumed resources. Based on the results, all expended resources determine the final cost of the SOE.

Cost accounting methods

The technological and organizational features of production, the duration of the production cycle, the quantitative and qualitative characteristics of the finished product require a different combination of methods and techniques for accounting for production costs and calculating the cost of production.

The method of accounting for costs and calculating the cost of production is understood as a set of methods for organizing the documentation and reflection of production costs, which ensure the determination of the actual cost of production and the necessary information to control the process of forming the cost of production.

In the domestic literature, the following main methods of accounting for costs and calculating the actual cost of production are called:

1. custom-made;

2. process-by-process;

3. transverse;

4. regulatory;

5.standard cost;

6. direct costing;

Custom-made accounting and calculation method costs is used in one-off and small-scale industries that produce unique, expensive products of limited consumption or created at the request of the customer, as well as in construction.

With the order-based method, the accounting and costing object is a separate production order. An order is understood as a product, small series of identical products or repair, installation and experimental work. In the manufacture of large products with a long production process, orders are issued not for the product as a whole, but for its units, units representing complete structures.

The technological process and accounting procedures in the order-based calculation system differ by industry and type of production, however, most enterprises use to one degree or another:

Production planning in general and in the context of cost streams;

Card for registration of costs for the order;

Production schedule;

Collection and distribution of costs;

Preparation of reports on the cost of the order;

Maintenance of calculation accounts, books, journals and other accounting registers that form the accounting structure and its connection with the calculation system.

A feature of account 20 "Main production" with this method of calculation is that analytical accounting is carried out by type of product or order.

At the end of the month, account 20 "Main production" is not closed and has a carryover balance, meaning work in progress. Accounts 25 "General production costs" and 26 "General operating costs" are closed monthly at the cost of an order or type of product, they have no balance.

The principal advantages of the order costing method are that this method makes it possible to compare costs between orders, shows the most and least profitable orders, as well as which operations in similar orders are the most expensive and which are the most efficient. The order-by-order method provides a basis for planning costs and sales prices for future orders. The method provides data to control the costs of orders by calculating the variance between estimated and actual data, and also makes a sufficient allocation of overheads between orders.

The process-by-process method is used in organizations with the following characteristics of the production process:

Mass production of one or more types of products;

Brief period of the technological process;

There is no work in progress or it is insignificant.

Such organizations should include the organizations of the extractive industries (coal mining, oil production, etc.), the building materials industry, power and heating plants, etc. The process-by-process method is widely used in the energy facilities of auxiliary industries.

Thus, the process-by-process calculation is convenient for those companies that produce a large mass of the same product through a number of operations, stages, processes.

Distinguish between methods of a simple, two-stage and multi-stage calculation system.

The first option (the simplest) is used in the main production of those organizations where one type of product is produced and there is no work in progress - in the organizations of the coal and mining industries, in the production of building materials, etc., as well as in the energy facilities of auxiliary industries. The cost of a unit of production in these industries is determined by dividing the amount of costs for the production process by the number of units of output.

The second option is used in those industries where several types of products are produced and there is no work in progress - in power plants, where electricity and heat energy is simultaneously generated, organizations of the oil industry (oil and gas are extracted), etc. With the simultaneous production or extraction of various types of products, costs , related to a certain type of product, are taken into account for these types of products. The costs common to all types of products are distributed between the types of products in the ways established in the organization.

The third option for calculating the cost of a unit of production is used in industries with a sufficiently long period of the production process and therefore having work in progress at the end of the reporting period - organizations of the logging, peat industry, etc. as a rule, at the standard cost). Then the costs of the reporting period are adjusted for the cost of work in progress at the beginning and end of the reporting period, and the adjusted cost is divided by the number of units of production.

The alternating method is used in industries with the integrated use of raw materials and materials, as well as in industries with mass, large-scale and continuous production, in research and development organizations, etc., in which raw materials and materials pass sequentially several independent processing phases ( redistribution, stages).

Each redistribution represents a completed phase of raw material processing, as a result of which the enterprise receives not the final product, but a semi-finished product of its own production, with the exception of the last redistribution. This semi-finished product can be transferred to the next redistribution for further processing or sold to other enterprises as a finished semi-finished product. According to the results of the last redistribution, finished products are produced.

The essence of the transverse method lies in the fact that direct costs are reflected in the current accounting not by types of products, but by redistributions (stages) of production.

Redistribution is a part of the technological process (a set of technological operations), ending with the receipt of a finished semi-finished product or finished product.

As a result of the sequential passage of the starting material through all the redistributions, the finished product is obtained, that is, at the exit from the last redistribution we have not a semi-finished product, but a finished product.

The essence of the normative method lies in the fact that the calculation of the actual cost is based on the standard cost of products, works and services, which is calculated before the beginning of the reporting period on the basis of the norms of costs in force at the enterprise for all types of resources.

Separately, an operational record is kept of deviations of actual costs from the normative ones, indicating the place of their occurrence, reasons and culprits. Deviations from standards can represent savings or cost overruns. Changes in current standards as a result of the introduction of organizational and technical measures are also recorded and the impact of these changes on the cost of production is determined. Changes in the norms are reduced to their decrease or increase in subsequent reporting periods (month, quarter, year).

The actual cost is calculated as the algebraic sum of the standard cost, identified deviations from the norms and changes in the norms for each calculation item.

The "standard cost" method is a modified analogue of the Russian normative method. It is widely used in foreign management accounting practice.

The system is based on the principle of accounting and control of costs within the established norms and standards and deviations from them.

A standard is the amount of production costs required to produce one unit of product, or the predetermined costs of producing a unit of product or providing a service. Based on the established standards, it is possible to determine in advance the amount of costs for the production and sale of products, calculate the unit cost of a product for setting prices, draw up a plan for income and expenses for the next year.

The "Direct Costing" system assumes the calculation of the cost of production only at variable costs, and fixed costs, regardless of whether all products released from production were sold, were written off to the result from sales.

The procedure for writing off fixed costs to the result of the sale resulted in a significant decrease in the income from the sale or in a loss.

The Direct Costing system makes it possible to determine the marginal income at different levels of enterprise management (team, site, workshop, enterprise as a whole).

In domestic practice, this method is used in manufacturing industries with mass and batch production with a variety of complex products.

The normative method of accounting for production costs and costing is a method based on the use of rates of consumption of various types of resources in the manufacture of products.

Standard costs, or rates, are carefully calculated, predetermined amounts of resource consumption per unit of finished product.

Target costs include three elements of production costs:

• direct material costs;
• direct labor costs;
• overheads.

Standard costs are determined in advance. When developing standards, two main approaches are used. According to the first, technically sound standards are developed. Technically grounded standards are developed by design and technical services by calculation, experimental or expert method based on the analysis of technological operations associated with the production of a specific type of product (product) in conditions of progressive technology and organization of production.

When developing norms in accordance with the second approach, on the basis of historical data, an analysis is made of the actual value of consumption of material, labor and other resources.

Cost rates are divided into basic, ideal, current and planned.

The main norms are the cost of resources for the production of products under standard conditions. They are defined as constant, are constant over a long period of time, and depend on changes in production methods, price levels and other factors. They are used as the basis for the analysis of actual costs and their dynamics.

Ideal norms are the minimum costs that are possible under conditions of optimal organization of production in the absence of any losses (from downtime, rejects, etc.). These norms are rarely achievable, but can be used to determine the reserves for cost savings.

Current norms are the costs of production in the reporting (current) month, determined taking into account the actual production conditions, normal losses caused by equipment breakdown, repairs, etc. These norms can actually be achieved.

The current norms are developed for each month and are valid for a month. On their basis, shift work plans are drawn up, materials are released to workplaces, paid for work performed and monthly standard estimates for parts, assemblies, and products are drawn up.

Planned norms are provided for by quarterly and annual plans and are average for the planning period.

The current rates may coincide with the planned ones, if during the considered period they are not expected to change.

The normative method is based on current norms.

As production improves, as the use of resources improves, current norms may change.

They can change with the introduction of new technology, the implementation of rationalization proposals, organizational and technical measures, with an increase in the quality of parts, assemblies, products, an increase in labor productivity, replacement of expensive materials with cheaper ones, etc.

It is customary to distinguish between planned and unplanned changes in norms.

A planned change in the norms is carried out in connection with the planned replacement of equipment, the transition to a new technology, personnel training, the use of new materials, etc.

An unscheduled change in the norms may be due to the lack of the required type of materials and their replacement with others, the lack of the necessary equipment, workers of the required qualifications, etc.

Planned changes to the norms are established for a long time, unplanned - for a limited period of time until the reasons for the changes are eliminated.

Norms are changed, as a rule, as of the new reporting period.

When using the standard method of accounting for costs for each type of product, based on the current rates of material costs, labor costs, overhead costs in force at the beginning of the reporting month, standard calculations are made. Then they organize the accounting of changes in current norms and deviations of actual costs from the norm. Thus, the main elements of the normative method are:

• cost planning based on current regulations and drawing up normative cost estimates for the entire range of products;
• operational accounting of changes in the norms for technical and economic measures, initiators, cost accounting objects and calculation objects;
• identification, documentation and accounting of deviations from the norms of expenses due to the reasons for their occurrence and the culprits, by places and cost centers, groups of similar products and other objects of calculation, as well as by elements and items of expenses;
• systematization of actual production costs by accounting objects with a division into costs by norms, deviations from norms and changes in norms;
• calculation of the actual cost of individual products by summing up the standard cost for each item and the amounts of deviations and changes calculated by group coefficients.

4.2. Organization of costing under the standard method. Accounts

A characteristic feature of the normative method is the maintenance of a consolidated accounting of production costs by shops, by type or by homogeneous groups of products, with a breakdown of costs by norms, changes in norms and deviations from them.

The actual cost of production under the standard method is determined by adding the sum of costs at current rates, deviations of actual costs from the standard and the amount of changes in rates.

The actual cost of a particular type of product can be established in two ways:

1. If the object of the calculation is a separate type of product, then deviations from the norms and their changes can be attributed directly to a specific type of product. Then the actual cost is calculated by direct invoice using the formula

Zfact = Norm + Off. + Change norm

2. If the object of accounting is a group of homogeneous products or products, then the actual cost of each type is determined by distributing deviations and changes in norms in proportion to the norms themselves. The second method is considered less laborious.

The amount of costs according to the norms is determined as a result of drawing up a standard calculation:

• draw up normative maps for parts and assemblies containing data on the rates of consumption of production resources;
• on the basis of maps, they make up regulatory sheets for the shop;
• taking into account the manufactured products, they draw up a regulatory card for each product.

Accounting for changes in current standards can be conducted in different ways, depending on the adopted organization of management accounting. Information about changes in the norms is indicated in the notifications of changes in the norms. Notices of changes in the norms of material costs are issued by the technical department, planning department, and the department of the chief power engineer. Notices of changes in labor cost rates are drawn up by the labor and wages department. Changes in prices for materials, fuel, energy are also recorded by the relevant services and organizations.

Notifications of changes in norms contain information about the reason for the change, the value of the old and new norms.

The deviation of the actual costs from the normative ones is taken into account by the places of their occurrence, for reasons, the culprits. Accounting for deviations is carried out in the context of cost elements. Methods for detecting deviations can be different and depend on the type of production resources, the nature of production. For material costs, the following can be used:

• method of documentation;
• batch nesting method;
• inventory method.

Documentation method based on the documentary registration of all cases of deviations in the consumption of raw materials, materials from the established norms. The release of raw materials and materials is carried out according to limit intake cards in accordance with the established norms for a month for each workshop. After the monthly norm of materials has been selected, limit-fence cards are handed over to the accounting department, and additional supply of raw materials and materials is made on the basis of requirements.

Method of batch nesting. A cutting sheet (accounting card) is issued for each batch of supplied materials. It indicates the amount of materials supplied to the workplace, the amount of blanks and waste that should be obtained from this material. The same sheet reflects the actually received amount of blanks and waste. To identify deviations, the standard consumption of materials provided for in the cutting sheet is compared with the actual one.

This method is used in the clothing and footwear industries.

Inventory method. With the inventory method, after a specified period of time (work shift, day, five days, etc.), an inventory of the remains of unspent materials at the workplace is carried out. The actual consumption of materials is determined by adding to the balance at the beginning of the period the amount of materials issued to the workplace for the billing period, and subtracting the balance of materials remaining at the end of the period. The actual consumption is compared with the standard and, thus, the deviation is found.

This method is used in food, meat, dairy and other industries.

To determine deviations of actual labor costs from the standard, the following methods can be used:

by final production operation- workers employed at a certain stage of the technological process are united in end-to-end brigades, the production of which is determined based on the amount of products that have passed the final production operation performed by the brigade. The method can be applied in the flow-based organization of labor, when the output at the final operation corresponds to the output at any intermediate stage of the work of the brigade, that is, where there are no or stable interoperative remnants of work in progress. As a rule, these are productions with a regulated rhythm, where the equality or multiplicity of intermediate operations to the cycle of the production line makes it possible to determine the output of all workers;

inventory- according to the data on the output at the final production operation of the brigade and the operational residues of parts in the initial and final WIP, the output is determined for individual jobs. Scope of application - production lines with a free rhythm, with an inconsistent backlog of processed parts, varying stocks of parts in work in progress, unequal output in individual intermediate operations. As a rule, it is used in conditions of mass and large-scale production;

production acceptance at each production operation- the number of manufactured products is established by accepting it for each workplace, carried out by a foreman or technical control workers. It is used in conditions of serial and mass production, where different or rarely repeated products are produced at separate workplaces during the reporting period;

calculated- it is used in cases where production depends on other indicators and it is impossible to apply the methods listed above.

The normative method is rarely used on its own. As a rule, it is used in combination with either a custom-made or a per-cut method of costing.

When using the normative method, accounting is often organized using account 40 "Production". Direct costs according to the norms are attributed to production costs by recording:

D20 K10, 70, 69 - standard costs.

Indirect standard costs are taken into account on accounts 25 and 26 and distributed by product in proportion to the selected base:

The deviation of the actual direct and indirect costs is reflected in the accounts with similar entries:

D20 K10, 70, 69, 25, 26 - + (-) deviations.

As a result, the actual production cost of products (works, services) is formed on account 20.

When transferring finished products from production to a warehouse by the amount of its standard cost, an entry is made:

D43 K40 - standard production cost.

At the end of the month, the actual production cost of finished products delivered to the warehouse is reflected in the accounting records:

D40 K20 is the actual production cost.

Deviations of the actual production cost D40 from the standard K40 include in the full cost of goods sold by recording:

D90 / 2 K40 - + (-) deviation.

A variety of technological types of industrial production requires an individual approach to the organization of regulatory cost accounting. At the same time, its direct connection with the norms makes the elements of the normative method universal and acceptable in all industries.

4.3. System "standard costing"

The method of normative cost accounting used in domestic practice corresponds to the Standart Costing system used in foreign practice.

The term "standard costing" means:

"Standard" - the amount of material, labor and overhead costs required to produce a unit of output;

"Costing" is the monetary expression of the production costs of a unit of production.

When using the Standart Costing (SC) system, all costs that determine the cost of production are initially reflected in accordance with standard values ​​(in the amount of predetermined costs).

The SC system subdivides the standard cost per unit of manufactured product into 6 elements:

1. Standard (normative) price of direct materials.
2. Standard (normative) amount of direct materials.
3. Standard (normative) working hours for direct labor costs.
4. Standard (normative) rate of payment for direct labor.
5. Standard coefficient of variable overhead costs (To perm. ODA).
6. Standard coefficient of fixed overhead costs (K post. ODA).

In the presence of all the listed standards, the standard costs of direct materials are determined by multiplying the standard price of these materials by their standard quantity.

The standard price of basic materials, as in domestic practice, is a thorough assessment of the costs of a certain type of basic materials for the next accounting period. The purchasing agent is responsible for setting the target prices for all basic materials. When determining standard prices, he must take into account all possible price increases, changes in the material market, new sources of supply, etc. He also makes all actual purchases.

Normative amount of basic materials- an estimate of the expected quantity to be used. Such an assessment is one of the most difficult tasks in setting standards. It is influenced by the specific design of products, the quality of basic materials, the age and productivity of machinery and equipment, the qualifications and experience of workers. Certain defects and losses are inevitable, and this must be taken into account when calculating the standard amount of materials. Typically, these standards are set by production managers or a cost accountant using engineers, material purchasing agents, and machine operators to develop them.

Standard direct labor costs are calculated by multiplying the standard working time by the standard rate of direct labor remuneration.

Standard working hours(direct labor) reflects the time it takes for each department, machine or process to produce one unit or one batch of products. In many cases, the standard time per unit is a small fraction of an hour. Standard working hours should be reviewed if machinery and equipment are replaced or the qualifications of the workforce change. Responsibility for the development of this standard rests with the manager of the relevant department.

Standard rate of direct wages expresses the cost of an hour of labor of the main production workers, planned in the next accounting period for each function or type of work. In practice, the rates of direct wages are fairly easy to determine, since they are either fixed in the employment contract or are set by the organization itself.

General production regulatory costs are the sum of estimates of variable and fixed overhead costs in the next accounting period. These estimates are based on regulatory ratios.

Standard coefficient of variable overhead costs are found by dividing the total planned variable overhead costs by the planned quantitative expression of a certain base, for example, the expected number of machine-hours or hours of direct labor costs. A different base may be used if machine hours or direct labor hours are not an appropriate measure for variable overhead costs. The formula based on direct labor costs is as follows:

Similarly calculated standard coefficient of fixed general production costs:

Example

Determine the amount of standard costs for the production of a unit of production in an organization that produces automatic pencils. For production, the organization uses two types of materials: plastic and a movable mechanism. Pencils are made in two workshops - stamping and assembly.

Standard costs for materials are:
	normative quantity - 0.025 kg per 1 pencil
Plastic	standard price - 92 rubles. per 1 kg
Movable mechanism	standard price - 2.25 rubles. for 1 pc.
	normative quantity - 1 pc. for 1 pencil
Standard labor costs:
Stamping shop	0.01 hours for 1 pencil
	standard rate 80 rubles. in 1 hour
Assembly shop	0.05 hours for 1 pencil
	standard rate - 102 rubles. in 1 hour

ODA variables: Norm = 12 rubles. for 1 hour of labor.

Permanent ODA: Norm = 9 rubles. for 1 hour of labor.

The standard costs for 1 pencil will be:

Direct material costs (for 1 pencil):

92 rbl. x 0.025 + 2.25 rubles. x 1 = 4.55 rubles.

Direct labor costs = 80 rubles. x 0.01 + 102 rubles. x 0.05 = = 5.9 rubles.

ODA = 80 x 0.06 + 60 x 0.06 = 8.4 rubles.

Total regulatory costs:

4.55 + 5.9 + 8.4 = 18.85 rubles.

When maintaining accounts in the "standard-cost" system, the following rules apply:

1. All entries on the accounts of inventories and costs (materials, work in progress, finished goods, cost of goods sold) are kept in accordance with the standards.
2. All entries on other accounts (settlements with suppliers, customers and staff; cash; sales proceeds, etc.) are kept at actual amounts.
3. A separate account is allocated for each type of deviation of the actual costs from the standard ones.
4. Unfavorable deviations are reflected in the debit of these accounts, favorable deviations - in the loan.

The use of target costs eliminates the need to calculate the cost of 1 unit of production based on actual costs on a monthly basis.

Within the SC system, it is possible to define and define the total standard costs per unit of production, which will be correct at any given time.

Thus, the advantages of the "standard-cost" system are as follows:

1. It allows you to evaluate the activities of individual employees and the company as a whole (based on a comparison of the actually achieved indicators with similar indicators calculated according to the norms).
2. Helps make decisions about setting prices, helps with budgeting and forecasting.
3. The calculation is made according to previously known rates. The convenience of quick calculation compensates for the additional costs incurred in setting standards (which may not change for a long time).

The most important part of the SC system is the control of actual costs, determination of deviations for standard cost elements, analysis of the causes of their occurrence in order to minimize deviations and adjust the applied standards.

At the same time, identifying deviations is the first step in assessing the organization's performance.

Distinguish between favorable and unfavorable deviations.

If the actual costs are below the standard, then the deviation is considered favorable, otherwise unfavorable. Favorable deviations have a positive effect on the financial result of the organization's activities, increase its profits. Adverse deviations have a negative impact on profits.

For the purpose of analyzing deviations, various methods are used, including the factor analysis method.

All deviations of actual costs from normative analytics are divided into three types:

1. Deviation of costs of direct materials.
2. Deviation of direct labor costs.
3. Deviation of ODA.

Comparing the actual and standard costs of materials per 1 unit of production (MZF and MZn), determine the value of the total deviation of the costs of direct materials (MZ).

Since the material cost per unit of production is the product of the price and the consumption rate (quantity) of the material:

then, when using the factorial method of analysis of deviations of the actual costs of direct materials from the normative ones, the influence of two factors on their value is determined:

The influence of changes in the amount of materials consumed on the deviation of the costs of direct materials is determined by the formula

Impact of price change on deviation of costs of direct materials:

Total variance of direct materials costs:

Example

Production requires the use of two types of materials - A and B.

Table continuation:

The deviations in direct labor costs are analyzed in a similar way.

The value of the total deviation of direct labor costs:

ТЗф and ТЗн - actual and normative labor costs;

Chf and Chn - labor costs (in hours) per unit of production, actual and standard;

Рф and Рн - the rate (tariff) of payment for 1 hour actually and at the rate.

The influence of changes in the number of hours of work on the manufacture of a unit of production on the deviation of direct labor costs is determined by the formula

Impact of price changes:

Total deviation of direct labor costs:

The ODA deviation is analyzed in the following sequence: first, the total ODA deviation is calculated, then this deviation is divided into two parts:

1. Controlled ODA deviation.
2. ODA deviation by volume.

Example

The organization has planned the following costs:

• ODA normative variables in the amount of RUB 5.75 for 1 hour of direct labor costs;
• normative permanent ODA for a month in the amount of 1300 rubles.
• the planned amount of labor costs is 400 hours of direct labor.

Actual ODA amounted to RUB 4,100.

The overall standard ODA ratio consists of two parts. The first part is the standard ratio of the ODA variables

Kperm ODA = 5.75 rubles.

The second part is the standard coefficient of permanent ODA:

Kpost OPR = OPRnorm (plan) / TZplan. = 1300 rubles / 400 hour = 3.25 rubles / hour.

Total ODA = 5.75 + 3.25 = 9 rubles / 1 hour.

The furniture company produced 180 chairs in a month.

For each chair, at the rate, 2.4 hours of direct labor costs are spent. The amount of regulatory ODA will be

OPRNorm = 9 x 180 x 2.4 hours = 3888 rubles.

Deviation OPR = OPRfact - OPRnorm = 4100 - 3888 = 212 rubles. - there is an unfavorable deviation (overexpenditure).

The opposite deviation is called favorable, or economy. The resulting total deviation can be divided into two components:

1. Controlled deviation of ODA is defined as the difference between the actual ODA and planned ODA (normative) based on the actual production volume:

OPR plan. = 5.75 x 180 x 2.4 hours. = RUB 2484

OPR post. = RUB 1300

ODA plan total = 2484 + 1300 = 3784 rubles.

Therefore, OPRfact = 400 rubles. Controlled ODA deviation: 4100 - 3784 = 316 rubles.

2. The deviation in volume is defined as the difference between the planned ODA in the calculation of the actual volume of production and the standard ODA.

OPRplan - OPRnorm = 3784 -3888 = -104 rubles.

ODA volume deviation is favorable.

Total deviations: 316 - 104 = 212.

conclusions

The normative method of accounting for costs and calculating the cost is used, as a rule, in mass and large-scale production, which is characterized by the presence of mechanical processes for processing raw materials and semi-finished products.

The use of this method in practice requires the creation of a regulatory framework, an assessment of the need to change the norms, and the preparation of normative calculations.

To determine the actual cost, separate accounting of costs is carried out according to norms, changes in norms and deviations of actual costs from the norm. Accounting for deviations of actual costs from the standard is an integral element of the standard method. Information about deviations makes it possible to carry out a factor analysis of the influence of deviations on the cost of production.

Self-test questions

1. What is the essence of the normative costing method?
2. What is the cost rate? What types of norms are used in accounting?
3. Describe the sequence of operations for the standard costing method.
4. What methods are used to determine the deviation of the actual costs from the standard?
5. Describe the procedure for actually analyzing variances.
6. What is the essence of the "standard costing" method, its main features?

Bibliography

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