Time costs are taken into account when making management decisions. Imputed (imaginary) costs

1. Accounting costs at the enterprise

   Abstract \u003e\u003e Accounting and audit

   Study of entities costs and them classification in accounting managerial accounting... The tasks are to study the concept costs, them classification, grouping, and also consider modern models accounting costs ...

2. Accounting managerial accounting (9)

   Abstract \u003e\u003e Accounting and audit

   AND managerial accounting……………………………………………………………………………….9 1.3. Classification costs and them use in the system managerial accounting…………………………………………………………..17 1.4. Classification methods accounting costs and features of conducting accounting accounting costs ...

3. Accounting managerial accounting (12)

   Abstract \u003e\u003e Accounting and audit

   Characteristics of financial and managerial accounting……. … 7 1.3. Classification costs and them use in the system managerial accounting ..11 1.4. Classification methods accounting costs and features of conducting accounting accounting costs, finished products ...

4. Characteristics of objects accounting managerial accounting... The relationship of control objects and

   Coursework \u003e\u003e Accounting and Auditing

   ... managerial accounting on the efficiency of the enterprise economy. For sustainable management costs there is an obvious need for them classification ...

5. The essence and main tasks accounting managerial accounting

   Abstract \u003e\u003e Accounting and audit

   ... The essence and main tasks accounting managerial accounting The essence accounting managerial accounting To date, there is no single definition managerial accounting ... accounting costs has a scientifically sound classification costs. ...

Cost classification.

Scientifically based classification of costs is of great importance for the correct organization of cost accounting. Manufacturing costs are grouped by place of origin, responsibility centers, cost objects, and cost types.

At the point of origin, costs are grouped by production, workshops, sections and other structural divisions of the enterprise. This grouping of costs is necessary for:

• control over the efficiency of the structural divisions and the enterprise as a whole;
• distribution of overhead costs between individual types of products when calculating the cost of products (works, services).

Costs are allocated to responsibility centers (enterprise segments) to accumulate cost data and control deviations from the estimate. A cost center is an organizational unit or area of \u200b\u200bactivity where it is advisable to accumulate information about the costs of acquiring assets and expenses.

Cost carriers are the types of products (works, services) of the enterprise intended for sale. This grouping is necessary to determine the unit cost of products (works, services).

By type, costs are grouped by economically homogeneous elements and by calculation items in accordance with the Regulations on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services).

For the purposes of management accounting, costs are divided into categories depending on which management task needs to be solved.

Classification of costs depending on the objectives of management accounting

Tasks	Cost classification
Calculation of the cost of goods manufactured, assessment of the cost of inventory and profit	Inbox and expired Direct and indirect Basic and overhead Included in the cost price (production) and costs of the reporting period (periodic) Single element and complex Current and one-time
Management decision making and planning	Constants and variables Accepted and not taken into account in estimates Irrevocable and returnable Imputed (lost profit) Limit and incremental Planned and unplanned
Control and regulation	Adjustable and non-adjustable

Fixed and variable costs.

They are used in the analysis of break-even and related indicators, as well as when optimizing products.

In relation to the volume of production or sales (level of business activity), costs are divided into "fixed" and "variable".

Variable costs vary in proportion to the volume of production or sales, and calculated per unit of output are constant. An example of variable cost for a merchant is the cost of purchased goods, commissions, and other sales-related expenses that vary in proportion to changes in sales.

Dynamics of total (a) and specific (b) variable costs.
SPR - total variable costs, rubles. UPper - specific variable costs, rubles.

Fixed costs the sum does not change with changes in the level of business activity, but calculated per unit decrease with an increase in production or sales. Examples of fixed costs are rental costs, administrative staff salaries, and professional services. The total amount of these expenses is relatively independent of the volume of sales.

Dividing costs into variable and fixed, you need to use the concept " area of \u200b\u200brelevance", which retains a special relationship between the planned relationship of revenue and costs. So fixed costs are constant for a specific period, for example one year, but over time due to external factors can increase or decrease (change in property tax rates, etc.).

Dynamics of total (a) and unit (b) fixed costs.
Spost - total fixed costs, rubles. Upost - fixed costs per unit of production (specific), rub.

Some types of costs cannot be strictly defined in relation to the volume of production as variables or variables. Therefore, in management accounting, an additional group of conditionally variable or conditionally fixed costs is distinguished. These costs have both fixed and variable components. For example, the costs of maintaining a warehouse:

• A constant component - warehouse rent and utilities
• Variable component - warehouse handling services (operations to move commodity items)

When classifying costs, variable and fixed components are separated into separate items of expenses, therefore, conditionally variable or conditionally fixed costs are not separated into a separate group.

Costs taken into account and not taken into account in the assessment.

The process of making a managerial decision involves comparing several alternative options among themselves in order to choose the best one. The indicators compared in this case can be divided into two groups: the first remain unchanged for all alternative options, the second vary depending on the decision made. It is advisable to compare only the indicators of the second group with each other. These costs, which distinguish one alternative from another, are called relevant. Only they are taken into account when making decisions.

Example. An enterprise selling products on the foreign market purchased basic materials for the amount of 500 rubles. Subsequently, due to a change in technology, it turned out that these materials are of little use for their own production. The products made from them will be uncompetitive in the foreign market. However, the Russian partner is ready to buy products made from these materials from this enterprise for 800 rubles. In this case, the additional costs of the enterprise for the manufacture of products will amount to 600 rubles. Is it advisable to accept such an order?

Elapsed expenses for the purchase of materials in the amount of 500 rubles. have already taken place. They do not influence the choice of the decision, they are not relevant. Let's compare the alternatives in terms of relevant indicators (table).

By choosing alternative 2, the company will reduce its loss from the purchase of materials it does not need by 200 rubles, reducing it from 500 to 300 rubles.

Approaches to cost reduction analysis.

Cost structure analysis

Building a cost management system.

1. Cost classification.
2. Methodology for allocating costs by divisions, types of activities and types of products:
   • bases and principles of cost allocation;
   • formats of primary reporting forms on costs;
   • methodology for filling out primary reporting forms;
   • a method of processing primary reporting forms that allows you to distribute costs between types of products, accounting objects and types of activities;
   • formats of management expense reports.
3. The choice of the costing method.
4. Consider cost savings.
5. Conducting a cost-volume-profit analysis.

The method of calculating the cost price for variable costs ("direct-costing").

Its essence lies in a fundamentally new approach to the inclusion of costs in the prime cost. Costs are divided into fixed and variable costs. Only variable costs are included in the cost price. To determine it, the amount of variable costs is divided by the amount of products produced and services provided. Fixed costs are not included in the calculation of the cost price at all, but as expenses of a given period are deducted from the profit received during the period in which they were incurred. In other words, before calculating the operating profit, the indicator of the company's marginal profit is formed, and only then, by reducing the company's marginal profit by the amount of fixed costs, the financial result is formed.

There are many opinions about the legitimacy of such an incomplete inclusion of costs in the cost price. International accounting standards prohibit the use of this approach for the preparation of a company's financial statements in financial accounting. The main argument against this is the thesis that fixed costs are also involved in the process of creating products. But on the other hand, it turns out that fixed costs are involved in different ways in creating the cost of different volumes of the same product, and it is almost impossible to calculate the actual participation of fixed costs in creating the cost, so their cost is simply written off from the profit received by the company.

The following is a summary of the direct-costing and absorption-costing costing methods.

"Direct-costing"	"Absorption-costing"
Based on the consideration of specific production costs. Fixed costs are attributed in total to the financial result and are not allocated to types of products.	It is based on the distribution of all costs included in the cost, by type of product (calculation of the total cost of production).
Assumes splitting costs into fixed and variable costs.	Assumes the division of costs into direct and indirect.
It is used for more flexible pricing, as a result of which the competitiveness of products increases. It makes it possible to determine the profit that the sale of each additional unit of production brings, and, accordingly, the ability to plan prices and discounts for a certain volume of sales.	It is used most often in Russian enterprises. Mostly used for external reporting.
Stocks of finished goods are estimated only at direct costs.	Warehouse stocks are valued at full cost, with fixed production costs included.

Margin profit is the excess of sales revenue over all variable costs associated with a given sales volume.

Therefore, the profit margin method is based on the following formula:

Marginal profit \u003d Revenue from product sales - Variable costs for the same volume of products

If fixed costs are subtracted from the marginal profit, then we get the operating profit:

Operating Profit \u003d Margin Profit - Fixed Cost

Example. The difference in the impact of accounting methods for full and variable costs on the cost of goods sold. Let the direct material costs of the product be $ 59,136, direct labor costs $ 76,384, variable overhead costs $ 44,352, and fixed overhead costs $ 36,960. During the year, 24,640 product units were produced. There was no work in progress either at the beginning or at the end of the reporting period. The selling price per unit is $ 24.50, variable selling costs per unit is $ 4.80. The recurring selling expenses for the period were $ 48,210, and the continuing administrative expenses were $ 82,430.

	Variable cost accounting	Full cost accounting
Unit cost
Direct material costs ($ 59,136: 24,640 units)	$2,40	$2.40
Direct labor costs ($ 76,384: 24,640 units)	3.10	3.10
Variable overhead costs ($ 44,352: 24,640 units)	1.80	1.80
Fixed overhead costs ($ 36,960: 24,640 units)	-	1.50
Total unit cost	$7,30	$8.80
Balance of finished goods at the end of the year (2,640 x $ 7.30) (2,640 x $ 8.80)	19,272	23,232
Cost of sales (22,000 x $ 7.30) (22,000 x $ 8.80)	160,600	193,600
	36,960	-
Total costs reported in the income statement	$197,560	$193,600
Total costs to be accounted for	$216,832	$ 216,832

Profit and Loss Statement (Margin Approach).

Revenues from sales $539,000

Variable part of the cost of goods sold

Variable part of the cost of goods for sale $179,872

Minus Final balances of finished products $19,272

Variable part of the cost of goods sold $160,600

Plus Variable Selling Costs (22,000 x $ 4.80) $105,600 $266,200

Margin profit $272,80 0

Less Fixed costs

Fixed overhead costs $36,960

Fixed business expenses $48,210

Permanent administrators expenses $82,430 $167,600

Operating profit (before tax) $105,200

Example. Unit price - 10 thousand rubles, variable costs per unit - 6 thousand rubles, fixed general production costs were 300 thousand rubles. for the period, fixed general expenses amounted to 100 thousand rubles. for the period.

	Period 1	Period 2	Period 3	Period 4	Period 5	Period 6
Sales volume (pcs.)	150	120	180	150	140	160
Production volume (pcs.)	150	150	150	150	170	140

The method of calculating the cost at full cost.

	(thousand roubles.)	(thousand roubles.)	(thousand roubles.)	(thousand roubles.)	(thousand roubles.)	(thousand roubles.)
	Period 1	Period 2	Period 3	Period 4	Period 5	Period 6
Prod. expenses
Cost of goods sold
Volume of sales
Gross profit
General economic. expenses
Operating profit

Direct costing method of costing.

	(thousand roubles.)	(thousand roubles.)	(thousand roubles.)	(thousand roubles.)	(thousand roubles.)	(thousand roubles.)
	Period 1	Period 2	Period 3	Period 4	Period 5	Period 6
Stocks of finished products in the warehouse at the beginning of the period
Prod. perm. expenses
Stocks of finished goods in the warehouse at the end of the period
Cost of goods sold at variable costs
Fixed overhead costs
Total productions. expenses
Volume of sales
Gross profit
General economic. expenses
Operating profit

Operating lever.

Imputed (imaginary) costs are present only in management accounting. They are added when making decisions in case of limited resources, but in reality they may not exist. In essence, this is the lost profit of the enterprise. They characterize the possibilities for using production resources that are either lost or sacrificed in favor of another alternative solution, if the resources are not limited, the imputed costs are equal to zero.

Example:The bakery oven operates at full capacity in three shifts and produces sliced \u200b\u200bloaves for 10 thousand rubles per week. The wholesale buyer offers the bakery a new weekly order for baking muffins, which will entail additional variable costs in the amount of 3 thousand rubles. What should be the minimum contract price?

By accepting the order, the bakery will give up the income of 10 thousand rubles previously received from baking loaves, i.e. in fact will incur losses of 10 thousand rubles. The company must take this amount into account when discussing the terms of the contract. The contract price cannot fall below 13 thousand rubles. (10 + 3). Moreover, 10 thousand rubles. - imputed (imaginary) costs, or lost profits of the enterprise.

Incremental and marginal costs

Incremental costs - are additional and arise as a result of the manufacture and sale of an additional batch of products. The rule for making a decision on incremental costs / income is as follows: if the additional income exceeds the additional cost, then a decision should be made, otherwise - rejected.

Marginal (marginal) costs and revenues represent the additional costs / receipts for only one additional unit of output, while the incremental costs / receipts reflect the additional costs / receipts resulting from the production of a number of additional units of output.

It should be noted that incremental and marginal (marginal) costs and revenues are always relevant, since they are the result of a decision.

Planned and non-planned costs

Planned - These are costs calculated for a certain volume of production. In accordance with the norms, standards, limits, estimates, they are included in the planned cost of production. This includes all production costs of the organization.

Not planned - these are costs that are not included in the plan and are reflected only in the actual cost of production (losses from rejects, downtime, etc.). When using the method of actual costs and calculating the actual cost, the accountant-analyst deals with unplanned costs.

Regulated and unregulated costs

Regulated costs are subject to the influence of the manager of the responsibility center, he cannot influence unregulated ones. The performance of a manager is measured by the ability to manage regulated costs.

Controlled and uncontrolled costs

Controlled costs are amenable to control by the subjects of management, and uncontrolled ones do not depend on the activities of management personnel (for example, increase in prices for resources).

Effective and ineffective costs.

Effective costs - as a result of these costs, income is obtained from the sale of those types of products for the release of which these costs were made. Ineffective costs - expenses of an unproductive nature, as a result of which income will not be received, since the product will not be produced. In other words, ineffective costs are losses in production (from rejects, downtime, shortages, damage to values).

Traditional methodologies for estimating and managing costs

In modern economic conditions, the process of making managerial decisions of a tactical and strategic nature is based on information about the costs and financial results of the enterprise. The consequence of these market requirements was the emergence in domestic practice of new, or relatively new, methods of enterprise cost management, such as: functional cost analysis, margin analysis, standard cost system, direct cost, standard cost accounting method.

Functional cost analysis

FSA is a method for identifying reserves. It is based on the functions that the object performs, and is focused on the best methods for their implementation at all stages of the product life cycle (research and development, design, production, operation and disposal). Its main purpose is to identify and prevent unnecessary costs by eliminating unnecessary units, parts, simplifying the design of the product, replacing materials, etc. The FSA includes the following main stages:

1st stage: the stage of sequential construction of models of the FSA object (component, structural, functional); models are built either in the form of graphs or in tabular (matrix) form;

2nd stage: the stage of researching models and developing proposals for improving the object of analysis.

Functional cost analysis allows you to perform the following types of work:

Determination and conduct of a general analysis of the cost of business processes at the enterprise (marketing, production and provision of services, sales, quality management, technical and warranty service, etc.);

Conducting a functional analysis related to the establishment and justification of the functions performed by the structural divisions of enterprises in order to ensure the release of high quality products and the provision of services;

Determination and analysis of basic, additional and unnecessary functional costs;

Comparative analysis of alternative options for reducing costs in production, sales and management by streamlining the functions of structural units of the enterprise;

Analysis of the integrated improvement of the enterprise performance.

Margin analysis

A method for assessing and justifying the effectiveness of management decisions in business based on the causal relationship of sales volume, cost and profit and dividing costs into fixed and variable. An important role in substantiating management decisions in business is played by marginal analysis, the method of which is based on studying the relationship between three groups of the most important economic indicators: costs, production (sales) of products and profits and predicting the value of each of these indicators with a given value of others. This method of management calculations is also called break-even analysis or income assistance. Developed in 1930 by the American engineer Walter Rautenstrach as a planning method known as the critical volume schedule. It was first described in detail in Russian literature in 1971 by N.G. Chumachenko, and later - A.P. Zudilin.

The methodology is based on the division of production and sales costs depending on the change in production volume into variable and constant and the use of the category of marginal income.

An enterprise's marginal income is revenue minus variable costs. The marginal income per unit of output is the difference between the price of that unit and the variable cost of it. It includes not only fixed costs, but also profits.

Margin analysis (break-even analysis) is widely used in countries with developed market relations. It allows you to study the dependence of profit on a small circle of the most important factors and, on the basis of this, control the process of forming its value.

The article is devoted to issues related to the classification of the costs of an enterprise (organization), which are subject to assessment in management accounting, as well as the distribution of costs in order to provide the most complete information about the company's activities for management.

It is impossible to manage an enterprise relying only on financial or tax reporting. Imagine two firms that are exactly the same in terms of sales, margins, and costs. Suppose both companies have no outstanding receivables at the time of reporting. We can say that these companies are completely identical to each other, with the exception of one "small" difference: the "Fresh Wind" company sells goods, providing them for implementation, and the company "Uyutny Dom" sells exactly the same volumes of goods, but on pre-orders... It is clear that this difference is very serious. Will we be able to detect fundamental differences in approaches to doing business, relying solely on the financial statements of these companies? Of course not. Despite the fundamental difference between the way these companies do business, it is impossible to find traces of it in financial documents. For full-fledged business management, there is management accounting.

Management reporting is called only that reporting that allows the head to make management decisions and does not require additional collection and analysis of data.

These features imply the formation of management reporting based on completely different principles compared to standard financial reporting. Let's look at an example.

Example 1

The management of the Fresh Wind company analyzes the sales success in the retail store. In addition to information on the actual quantity of goods sold, which is in standard reports, the following information is also required for an adequate analysis of the situation:

• whether the product was in stock during the entire analyzed period;
• whether it was put up for sale and fully presented in the window;
• whether activities were carried out to promote this product;
• whether there have been significant movements of this product on the store's display shelves;
• whether this product has analogs-substitutes, whether their availability or their prices changed during the analysis period;
• has the overall store traffic changed;
• whether there are competing products in the store, their prices, whether the prices for these products have changed;
• what are the costs of selling goods, etc.

Without this information, based only on the "implementation report", the manager can make serious mistakes when making a decision.

_____________________

Allocation of costs

Of course, it is impossible to run a serious enterprise without adequate management reporting.

Let's begin to consider the process of building management reporting with the distribution of costs in the enterprise, that is, linking costs (costs) to specific objects (goals) - without this it is almost impossible to obtain meaningful information. Having established that the distribution of costs is necessary to perform the function of maintaining accounts in management accounting, we can investigate the means by which the distribution of costs (classification) is carried out.

The essence of incoming flows, processes, procedures and outgoing flows of the organization is important for the distribution and classification of costs, which largely determines the costing methodology used by management accounting to work in various organizational environments.

The expenses of the organization often reach 95 kopecks for each ruble of revenue and other income. This value may fluctuate depending on the industry, the specifics of the enterprise, the nature of operations, but in general it gives an understanding that costs (costs) are the most important management factor.

The costs of the elements of production recorded in the accounts of financial accounting are grouped in management accounting on various grounds so that all the necessary information can be provided for making decisions on the regulation of activities. The key point to take into account in relation to cost allocation is its purpose (object) (cost objective), the identification of which is the starting point in the distribution of costs. Before calculating, you need to find out what and what for should be calculated (see figure).

What to calculate?		Why Calculate?
Product (service) unit - costing unit		stock assessment / profit measurement; the basis for determining the selling price; private management solutions
Structural units (for example, departments, stores)		costs by structural unit or reflection of profitability; budget planning and control; special solutions (e.g. divestment)
Competitive goods (services)		cost reduction; comparison with own costs
Other (for example, exclusive goods (services))		particular solutions (for example, direction development); budget planning and control

Objectives (objects) of cost allocation

Therefore, the most important cost object is the costing unit ( cost unit),that is, a unit of product / service that is produced by an organization (or a subdivision of an organization). Costing unit (or units - for cases where more than one product / service is produced) should be an accurate reflection of the nature of the outflow (products) over which costs are allocated. If the costing area is determined incorrectly (or inaccurately), it is obvious that the costs will also be allocated incorrectly. And misallocation of costs can have serious consequences, for example, when the selling price is based solely on the unit cost.

Example 2

The company produces only one model of computer - this model will be the cost unit. If an enterprise decides to produce several models, then each model will be a separate costing unit. If computers are produced in groups or batches, each batch will be the costing unit.

________________________

The main problem with cost allocation is that there is often no clear link between a particular cost and a particular product. Therefore, in practice, a single factor in the distribution of all costs (especially indirect) accumulated in a particular department is often used.

The division in which costs are accumulated is called cost center... For example, a manufacturing floor is a manufacturing cost center, and accounting is a non-manufacturing cost center.

Depending on the method of recognizing costs in the income statement, they can be divided on product costs (inventory-intensive costs)and costs (expenses) of the period.

Period costsare recognized in the period in which they are produced and do not pass through the inventory stage (for example, administrative and selling expenses).

Administrative expensesare associated with the implementation of business operations for the use of material, labor, financial and other resources in the process of enterprise management and are conditioned by its content as a single property and financial complex.

Business expenses associated with the sale of products (goods, works, services).

Cost classification

The general purpose of cost classification, like any other classification, is to create an ordered structure, in this case, data about the costs of the organization. Without such a structure, efficient account management and linking costs to an object are impossible. Although the classification of costs is also carried out by financial accounting, it is not always acceptable to meet the information needs of management, moreover, it can lead to the adoption of an incorrect management decision.

Example 3

The Fresh Wind company produces air conditioners and fans. To assess the profitability of each product for the next year, special calculations have been made (Table 1).

Table 1. Data for assessing the profitability of manufactured products
Index	Air conditioners	Fans	Total
Production / sales, units
Sales revenue, RUB
Cost of products sold, rubles
Gross profit, RUB
Commercial costs, rub.
Administrative costs, rub.
Net profit (loss), rub.

Based on these data, the company's management decided to discontinue the production of fans. At first glance, it may seem that stopping the production of fans from a financial point of view is justified, since the financial result of the next year will not decrease by the calculated amount of the loss (24,000 rubles). But we must remember that the estimated loss is based on full costing principles. The opinion that stopping the production of fans will help to avoid a loss in the amount of 24,000 rubles is based on the assumption that all costs associated with the production of this product will also disappear. However, based on additional information, it can be concluded that this is not the case. Therefore, you should adjust the profit calculations by product and company as a whole so that you can divide all costs into those that can be avoided and cannot be avoided (or specific to a given product and total costs). Only by doing this can the company management reasonably assess the profit impact of the proposed discontinuation of the product.

_______________________

The expenses of the organization are grouped in the context of elements that characterize the general picture - how much and what resources were spent during the reporting period. The elements of expenses correspond to the assets and liabilities of the organization: how many and what assets were spent, what expenses were incurred by increasing profits, what assets need to be restored to support operations in the following periods, how this affects the organization's cash flows, its financial performance and financial results.

Cost item (costs) - this is a grouping attribute of costs in relation to the method of including in the cost of certain types of products, works, services, to their place in calculation calculations. Cost items can be singleton (for example, labor costs for production personnel) and multi-element (for example, general production costs, including costs of materials, labor costs, depreciation, etc.).

The elements of expenses are strictly regulated by the Accounting Regulations "Organization Expenses" PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 06.05.1999 No. 33n (as amended on 27.04.2012), and the list of cost items into which expenses are regrouped elements, each organization sets independently.

Important!

Expenses (costs) of an organization are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the occurrence of liabilities, leading to a decrease in the capital of this organization, except for a decrease in contributions by the decision of participants (owners of property) (PBU 10/99 ).

Costs directly related to a specific product (work, service) or organizational unit are straight... Direct costs include direct material costs and direct labor costs. They are accounted for in the debit of account 20 "Main production" and they can be attributed directly to a specific product based on primary documents.

Direct costs can be charged per unit cost. To increase the magnitude of direct costs, there must be a direct relationship between the costs and the unit of costs.

Example 4

The labor costs of production workers are direct, since they can be directly related to the manufactured products. Research and development costs for a specific product are also direct costs because they relate to one product type (cost unit), but they are rarely included in the “normal” direct costs of a specific product for decision-making purposes, since they are not current production costs. for individual cost units.

_________________________

Costs attributable to several products or departments at the same time are indirect... Indirect costs cannot be directly attributed to any product. They are distributed between individual products according to the methodology chosen by the organization (in proportion to the basic wages of production workers, the number of machine-tool hours worked, hours worked, etc.), which must be spelled out in the accounting policy of the enterprise. Indirect costs are divided into two groups:

• general production (production) costs — these are the general costs of organizing, maintaining and managing production. In accounting, information about them is accumulated on account 25 "General production costs";
• general business (non-production) expenses are carried out in order to manage production. They are not directly related to the production activities of the organization and are accounted for at account 26 "General running costs". A distinctive feature of general business expenses is that they do not change depending on changes in production (sales). They can be changed by management decisions, and the degree of their coverage - by sales.

Example 5

The salary of the production supervisor and the costs of the HR department are indirect costs, because there is no direct connection between their work and the individual cost unit. In this case, we are talking about the cost of non-productive labor.

_________________

For example, electricity costs for an enterprise are indirect costs, since several different types of products are produced, therefore, the total electricity costs must be allocated on some equitable basis across the different cost units.

Let us consider the distribution of costs for direct and indirect in the context of a production unit, excluding the indirect costs of service units.

Example 6

Suppose that we have the following data on the costs in the reporting period, incurred directly in the production workshop of the company "Lesnaya Yagoda", which produces jam and confiture (Table 2).

Table 2. Data on costs in the reporting period, incurred directly in the production workshop of the company "Lesnaya Yagoda"
Index	Amount, thousand rubles
Cost of berries and sugar used to make jam
The cost of berries and sugar used for the production of jam
Workshop lighting and heating costs
Remuneration of labor of production workers employed in the production of jam
Remuneration of labor of production workers employed in the production of confiture
Remuneration for labor protection and cleaning of the shop
Depreciation of equipment and line No. 1 for filling jam
Depreciation of equipment and filling line No. 2 used for the production of confiture
Amortization of the conveyor used to transfer jam and confiture jars to the packaging workshop

We classify the expenses of the Forest Berry company into direct and indirect in relation to jam and confiture.

To do this, we will open two sub-accounts to account 20 "Main production": sub-account 1 - "Jam" and sub-account 2 - "Confiture".

Sub-account 1 will include the following direct costs directly related to the production of jam:

• the cost of berries and sugar used for the production of jam - 5000 thousand rubles;
• remuneration for production workers employed in the production of jam - 3,500 thousand rubles;
• depreciation of equipment and line No. 1 for bottling jam - 1,500 thousand rubles.

Total for the amount of 10,000 thousand rubles.

Subaccount 2 will reflect the following direct costs directly related to the production of confiture:

• the cost of berries and sugar used for the production of confiture - 15,000 thousand rubles;
• remuneration of labor of production workers employed in the production of confiture - 9,000 thousand rubles;
• depreciation of equipment and filling line No. 2 used for the production of confiture - 5000 thousand rubles.

Total for the amount of 29,000 thousand rubles.

Indirect costs incurred directly in the shop will be reflected on account 25 "General production costs":

• costs for lighting and heating of the workshop - 3000 thousand rubles;
• remuneration for the labor protection and cleaning service of the shop - 2000 thousand rubles;
• depreciation of the conveyor used to transfer jars of jam and confiture to the packaging workshop - RUB 3,000 thousand

Total for the amount of 8000 thousand rubles.

These expenses are subject to distribution between jam and confiture, that is, they are debited from the Credit account 25 to the Debit of subaccounts 20-1 ("Jam") and 20-2 ("Confiture").

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Objectively describe the behavior of costs by studying their dependence on production volumes, dividing costs into fixed and variable.

Variable costs increase or decrease in proportion to the volume of production (provision of services, turnover), that is, they depend on the business activity of the organization. Both production and non-production costs can be variable. Variable costs change with the level of business activity of the company - as it rises, so do variable costs.

Example 7

The cost of making windshields for automobiles in an automobile plant is variable. An increase in activity (car production) automatically means a proportional increase in the cost of producing windshields. The labor costs of production workers are also variable. An increase in the volume of work performed (increased activity) automatically causes an increase in wages. With an increase in business activity (car production), the variable non-production costs for windshield storage increase.

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Raw material costs are variable costs because each item requires a certain amount of material to be produced.

Electricity costs are also usually referred to as variable. If the activity of the enterprise increases, the consumption of electricity is likely to increase too. Electricity costs can also be attributed to partially variable costs.

Telephone charges are partly variable costs. A permanent element is the telephone line subscription, which is paid regardless of the number of calls made. The variable element is the additional charge for each call made or for a long distance call.

Variable costs (costs), to the extent of their response to changes in volume indicators, are divided into proportional, progressive and degressive.

The dynamics of costs and volumes can be characterized cost behavior (response) ratio (K), introduced by the German scientist K. Mellerovich:

K \u003d Y / X,

where K is the coefficient of cost behavior;

Y - percentage of cost change;

X - percentage of change in production (sales).

A kind of variable costs are proportional costs... They are increasing at the same rate as the business activity of the enterprise. The cost behavior coefficient in this case will be equal to 1 (K \u003d 1).

The costs that grow faster than the business activity of the enterprise are called progressive... The value of the coefficient of the behavior of these costs should be\u003e 1.

Costs whose growth rates lag behind the growth rates of business activity of an enterprise are called degressive, the response factor will be in the range from 0 to 1.

Consider the options for the possible behavior of costs and their classification on a conditional example (Table 3).

Table 3. Options for possible cost behavior and their classification
Option	Change in total costs (costs),%	Change in business activity (production (sales)),%	Cost Behavior Coefficient	Cost classification
				Variables proportional
				Permanent
				Variables degressive
				Variable progressive

So, production costs, which remain practically unchanged during the reporting period, do not depend on the business activity of the enterprise, are called fixed costs (in our example, option 2). Even if the volume of production (sales) changes, these costs remain unchanged. Fixed costs include the cost of wages for management personnel even with zero production (sales), depreciation, rent, insurance payments, travel and other management costs.

In practice, the management of the organization, on the basis of planned estimates, makes decisions in advance about the amount of fixed costs by groups.

Rent is a fixed cost. The rent paid by the enterprise does not change with the level of activity. The landlord will demand the same rent regardless of whether the business produces 100 items or 1000. However, as business activity increases, the business may require additional storage space (storage space), which will increase rental payments. Thus, fixed costs (rent) will change with the change in activity level.

Labor costs are mostly fixed costs. Some element of variable costs may be contained in the payroll if the management receives remuneration depending on the achieved production volumes.

In practice, fixed and variable costs in their pure form are quite rare. Most costs have both fixed and variable components. Therefore, they talk about conditionally permanent or conditional variables costs. Conditionally fixed costs grow in leaps and bounds, that is, at a certain volume of output, these costs remain constant, and when it changes, they increase sharply. For example, to increase the number of products in the workshop, another machine is installed, but at the same time as the volume of production increases, fixed costs will increase due to depreciation deductions for the machine.

Variable costs characterize the cost of the product itself, all the rest (fixed costs) - the cost of the enterprise itself. But the market is not interested in the value of the enterprise - it is interested in the value of the product.

The total and unit costs are determined in relation to their indicators of the volume of production (sales). Total costs (costs) represent their total amount attributable to a given volume of production (sales) as a whole. Unit costs are calculated as a share of costs per unit of production (sales), for example, per unit of production, per ton, etc. Unit costs can be calculated per one ruble of the cost of products sold or produced.

Features of changes in total and unit costs depending on the increase / decrease in the volume of production can be analyzed on the basis of the data presented in table. 4.

Table 4. Change in total and unit costs depending on the increase / decrease in the volume of production
Cost classification	Increase in volume		Reduced volume
	cumulative	specific	cumulative	specific
Permanent	unchanging	decline	unchanging	increase
Proportional	increase	unchanging	decline	unchanging
Degressive	increase	decline	decline	increase
Progressive	increase	increase	decline	decline

By technical and economic purpose costs are divided by:

• the main - costs that are directly related to the process of manufacturing products, performing work, rendering services (materials, wages and salaries of workers, wear of tools, etc.). The main costs are recorded on the accounts for accounting for production costs: 20 "Main production", 23 "Auxiliary production";
• waybills - the costs of managing and maintaining the production process (general production and general business costs). Overhead costs are recorded on accounts 25 "General production expenses", 26 "General business expenses".

Also distinguish between incoming and expired costs. Incoming costs - these are the funds (resources) that have been acquired, are available and are expected to bring income in the future. In the balance sheet, they are reflected as assets.

If these funds (resources) during the reporting period were spent to generate income and lost the ability to generate income in the future, then they go into the category expired. In accounting, the elapsed costs are reflected in the debit of account 90 "Sales".

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

Productionexpenses are included in the cost of production. These are material costs, they can be inventoried. They consist of three elements:

• direct material costs;
• direct labor costs;
• general production costs.

Non-production costs (recurring) — these are costs that cannot be inventoried. The amount of these costs depends on the length of the period and does not depend on the volume of production. These costs include commercial and administrative costs, which are taken into account on account 26 "General business expenses" and account 44 "Sales costs". Recurring costs are always attributed to the month, quarter, year during which they were incurred. They do not go through the inventory stage, but immediately affect the calculation of profit. Thus, periodic costs are always outgoing, production costs can be considered incoming.

Single element Complex costs consist of several economic elements. For example, shop floor (general production) costs include almost all elements.

This grouping of costs with varying degrees of detail can be carried out depending on the economic feasibility and the desire of management. For example, in enterprises with a high degree of automation, wages with deductions in the cost structure are less than 5%. In such enterprises, as a rule, direct wages are not allocated, but combined with the costs of maintenance and production management under the item “Added costs”.

The process of making management decisions involves comparing several alternative options among themselves. The compared costs can be divided into two groups: unchanged for all alternatives and varying depending on the decision. The costs that are relevant only to this problem (distinguishing one alternative from another) are called relevant. These are the costs, the amount of which will depend on the decision made. Irrelevant costs do not depend on the decision made. The accountant-analyst, presenting the management with the initial information for choosing the optimal solution, prepares his reports in such a way that they contain only relevant information.

Example 8

The Fresh Wind enterprise purchased basic materials for the amount of 500 thousand rubles, however, due to a change in technology, it turned out that these materials are of little use for production: the products made from them will be uncompetitive in the market. The Osenny Les partner enterprise, which has previously purchased products from this enterprise, is ready to buy a batch made of these materials for 800 thousand rubles. At the same time, the additional costs of the enterprise "Fresh Wind" for the processing of materials into the required products will amount to 600 thousand rubles. (piecework + variable overhead). Is it advisable to accept such an order?

Obviously, in this case, the Fresh Wind enterprise has two alternatives (Table 9).

Taking into account irrelevant expenses in the second case, the company "Fresh Wind" will receive a loss in the amount of 300 thousand rubles. (200 thousand rubles. - 500 thousand rubles.) Compared to the loss from write-off of materials in 500 thousand rubles.

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Thus, not all actual costs and receipts recorded in the financial statements are significant (relevant) for the decision. Let's take another example.

Example 9

The accountant of the company "Fresh Wind" AV Petrov provided the management with information on revenue and costs for the II and III quarters (Table 10).

Table 10. Data on revenue and costs forII andIII quarters, thousand rubles
Index	II quarter	III quarter
Revenues from sales:
air conditioners
fans
Total costs
Total profit

Accountant-analyst Ivanov LK, specialist in management accounting, made calculations of costs in the context of each product (calculation of costs by product) and received the following data (Table 11).

Table 11. Calculations of costs in the context of each product (costing by product, thousand rubles)
Index	II quarter	III quarter
Revenue from the sale of air conditioners
Air conditioner manufacturing costs
Profit from the sale of air conditioners
Revenue from the sale of fans
Fan production costs
Profit (loss) from the sale of fans
Total profit

It can be seen from Ivanov's calculations that the company receives all its profits only from the sale of air conditioners, while the sale of fans is unprofitable. Management now has a basis for making management decisions, such as discontinuing or increasing the price of fans, or taking measures to save costs associated with fan manufacturing. Please note that all of these decisions will be made by management based on relevant costs as they explore alternatives for the future.

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Irrecoverable costs -these are expired costs that cannot be changed by any management decisions. Usually they are not taken into account when making management decisions. For example, expenses incurred by the Fresh Wind company of 500 thousand rubles. for materials that she no longer needs (example 8) is an example of a sunk cost. This category of costs includes, for example, the residual value of previously acquired property.

Note that irrelevant costs are not always irreversible. For example, when comparing two alternative production methods, you may find that the costs of basic materials are the same for both methods. Therefore, the costs of basic materials can be categorized as irrelevant when choosing between these options. But at the same time, the cost of materials will not be irrecoverable, since they will be incurred only in the future.

Imputed (imaginary) costsare present only in management accounting. They are added when making decisions in case of limited resources, but in reality they may not exist. They characterize the possibilities for using production resources that are either lost or sacrificed in favor of another alternative solution. Unless resources are limited, the imputed cost is zero.

Example 10

The Lesnaya Yagoda company got an opportunity to get a contract for the production of apricot jam. It takes 100 hours to make it on the company's existing equipment. The equipment is operating at full capacity (1000 hours), producing raspberry jam, and the only way the new contract can be fulfilled is by reducing the output of raspberry jam, which means a loss of income in 200 thousand rubles. The contract is also associated with variable costs of 1,000 thousand rubles.

If the company signs this contract, it will donate the proceeds of 200 thousand rubles. from an unreleased share of raspberry jam. This portion is an opportunity cost and should be reflected as a portion of the cost of negotiating the terms of the contract. Thus, the price of the contract should be such that at least cover additional costs of 1,000 thousand rubles. plus 200 thousand rubles. opportunity costs to ensure that the company, in the short term, by accepting this contract, at least does not make its position worse.

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These are additional costs per unit of production. Thus, both categories of costs arise as a result of the manufacture of additional products: some - per unit, and others - for the entire output.

The planned are called the costs calculated for a certain volume of production. In accordance with the norms, standards, limits, estimates, they are included in the planned cost of production. This includes all production costs of the organization. Not planned costs are not included in the plan and are reflected only in the actual cost of production (losses from rejects, downtime, etc.).

The classifications of costs discussed above do not solve all the problems of controlling them. With information about the cost of production, it is impossible to determine exactly how costs are distributed between individual production areas (responsibility centers). This problem can be solved if we establish a relationship between costs and incomes with the actions of those responsible for spending resources.

This approach in management accounting is called cost accounting by responsibility centers (segments of the enterprise, for the results of which its manager is responsible). In practice, it is implemented by dividing costs into the following groups:

adjustable and unregulated.Regulated costs are influenced by the manager of the responsibility center, unregulated ones are not influenced by management personnel. For example, the costs associated with violation of technological discipline in the shop are under the responsibility of the head of the shop, but he cannot influence the general operating expenses, since this about the prerogative of senior managers, for him these costs are unregulated;

• controlledand uncontrolled... Controlled costs are amenable to control by the subjects of management, and uncontrolled ones do not depend on the activities of management personnel. For example, an increase in gasoline prices will increase the company's costs, but the company's management cannot influence the change in the price of gasoline;
• effectiveand ineffective... The result of effective costs is income from the sale of those types of products for the release of which these costs were made. Ineffective costs are non-productive expenditures that will not generate income because the product will not be produced. In other words, ineffective costs are losses in production (from rejects, downtime, shortages, damage to values).

When making any management decision, it is necessary to evaluate alternative options for costs and profit.

Example 11

The Lesnaya Yagoda enterprise has the opportunity to lease the area of \u200b\u200ban empty workshop for storage (170 thousand rubles per month) or purchase and install a line for the production of marmalade in the vacant workshop - in this case, you can expect to receive income in the amount of 370 thousand rubles. rub. taking into account the following costs:

• 30 thousand rubles. - costs associated with the maintenance of premises;
• 50 thousand rubles - the cost of amortization, maintenance and operation of the "marmalade" line;
• 70 thousand rubles. - the cost of purchasing raw materials;
• 40 thousand rubles. - wages and social security contributions.

It is necessary to assess the profitability of both options for making a management decision.

Option 1. When the property is leased out, the company will receive a profit in the amount of: 170 thousand rubles. - 30 thousand rubles. \u003d 140 thousand rubles.

Option 2. When organizing production, the enterprise will receive a profit in the amount of: 370 thousand rubles. - 30 thousand rubles. - 50 thousand rubles. - 70 thousand rubles. - 40 thousand rubles. \u003d 180 thousand rubles.

From a traditional point of view, 140 and 180 thousand rubles are compared. And from the standpoint of opportunity costs, it must be remembered that by accepting the second option for implementation, we refuse the profit that the first option is capable of bringing to us. Thus, the profit obtained in the second option must be further reduced by the amount of the lost profit, which we “refused”:

180 thousand rubles. - 140 thousand rubles. \u003d 40 thousand rubles.

The option of accounting for opportunity costs allows you to show the actual profitability of the selected option of activity, because it is 40 thousand rubles. (and not 180 thousand rubles) - additional remuneration of the enterprise for all the troubles associated with organizing the production of marmalade.

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So, we have examined the general provisions regarding the classification of costs in management accounting. This will allow management to make the right management decisions even in conditions of uncertainty. Therefore, the purpose of the cost classification process is to highlight that part of the costs that the manager can influence in order to increase his income and capitalize the value of his company. Everything that was said above is summarized in table for the convenience of practical use. 12.

Table 12. Classification of costs
Cost management, inventory valuation and profit
Inbox and expired	Incoming costs - these are the funds, resources that have been acquired, are available and are expected to bring income in the future. In the balance sheet, they are reflected as assets. Expired costs - these are funds (resources) that during the reporting period were spent to generate income and have lost the ability to generate income in the future. Reflected by the Debit of account 90 "Sales"
Direct and indirect	Direct costs - direct material costs of production and direct costs of labor costs. They are accounted for under the Debit of account 20 "Main production", they can be attributed directly to a specific product based on primary documents. Indirect costs cannot be directly attributed to any product. They are distributed between individual products according to the methodology chosen by the organization (in proportion to the basic wages of production workers, the number of machine tool hours worked, hours worked, etc.). This technique should be reflected in the accounting policy of the enterprise. Reflected on account 25 "General production costs", account 26 "General business expenses"
Basic and overhead	Basic costs directly related to the process of production of products, works, services (materials, wages and wages of workers, wear of tools, etc.). The main expenses are accounted for on the accounts for accounting for production costs: account 20 "Main production", account 23 "Auxiliary production". Overhead costs - the costs of managing and maintaining the production process (general production and general business costs). Overhead costs are accounted for on accounts 25 "General production costs", 26 "General business costs"
Production and non-production	Production costs - these are the costs included in the cost of production. Non-production costs(periodic) Are costs that cannot be inventoried. The size of these costs does not depend on the volume of production, but on the length of the period. These costs include selling and administrative expenses. Their accounting is kept on accounts 26 "General business expenses" and 44 "Sales expenses"
Single element and complex	Single element call costs that in a given organization cannot be decomposed into components: material costs (minus the cost of returnable waste), labor costs, deductions for social needs, depreciation of fixed assets, and other costs. Complex costsconsist of several economic elements. For example, shop floor (general production) costs include almost all elements
Decision making, planning and forecasting
Constants and variables	Fixed costs do not depend on the volume of production Variable costs increase or decrease in proportion to the volume of production (provision of services, turnover), that is, they depend on the business activity of the organization
Relevant and irrelevant	The costs that are relevant only to this problem (distinguishing one alternative from another) are called relevant... These are the costs, the amount of which will depend on the decision made. Irrelevant expenses do not depend on the decision
Irrevocable	These are expired costs and cannot be changed by any management decisions. Usually they are not taken into account when making management decisions.
Imputed (imaginary)	Present only in management accounting. They are added when making decisions in case of limited resources, but in reality they may not exist. They characterize the possibilities for using production resources that are either lost or sacrificed in favor of another alternative solution. If resources are unlimited, the imputed cost is zero
Incremental and limit	Incremental (incremental) costs are additional and arise as a result of the manufacture and sale of an additional batch of products. Marginal (marginal) costs represent additional costs per unit of production
Planned and not planned	Planned expenses calculated for a certain volume of production. Not planned expenses are not included in the plan and are reflected only in the actual cost of production (losses from rejects, downtime, etc.)
Control and regulation
Adjustable and non-adjustable	Adjustable costs are influenced by the manager of the responsibility center, on unregulated he cannot influence
Controlled and uncontrolled	Controlled costs can be controlled by the subjects of management, and uncontrolleddo not depend on the activities of management personnel
Effective and ineffective	As a result cost effective receive income from the sale of those types of products for the release of which these costs were made. Ineffective costs - expenses of a non-productive nature, as a result of which income will not be received, since the product will not be produced

We only mentioned responsibility centers because we focused on cost categories. At the same time, the accounting of costs by centers of responsibility is necessary in management accounting to match each cost center with the area of \u200b\u200bresponsibility of specific individuals. The purpose of organizing accounting by responsibility centers is to accumulate data on costs and revenues for each responsibility center in such a way that deviations from planned indicators can be assigned to the responsible person. In the next issues of the journal, we will take a closer look at cost accounting by responsibility centers, as well as analyze the accounts in management accounting.

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

For a long time, costs have been identified and accounted for by the so-called boiler method. All funds spent on production were taken into account in the unified accounting register throughout the reporting period, regardless of the place of their consumption and their purpose. As a result, they came out to the total amount of expenses for the period without taking into account the range and structure of manufactured products. The “boiler” method did not reveal any opportunities to reduce costs; its main disadvantage was the impersonality of information. Such accounting did not allow the enterprise to obtain the necessary data to control production costs in terms of costs (main production, auxiliary production, general production, general business costs, etc.), places of their occurrence (workshops, departments, services), types of products (performed works, services provided). Unfortunately, this method is still used by many small domestic enterprises.

In 1887 the first edition of the theoretical work of the British economists J. M. Fels and E. Garke "Production accounts: principles and practice of their maintenance" was published. The authors have attempted to create a more mobile cost accounting system that increases the information content of cost data and contributes to greater control over their use. This system was based on the division of costs into Fixed (today these are fixed costs) and variable (conditionally variable). Scientists have found that the change in fixed costs does not directly depend on the volume of products produced, and variable costs increase or decrease in direct proportion to the increase or decrease in production. This led to the idea that it is possible to increase the volume of production with the consumption of fewer resources than previously thought, since the conditionally fixed costs increase unevenly.

American economist A.G. Church in 1901, in his work "Adequate Allocation of Production Costs," divided the nominally fixed (or overhead) costs associated with production into overhead labor costs and organizational costs. Since that time, there has been a discussion in scientific circles about the proportion in which conditionally fixed costs should be included in the prime cost. And only in 1936, when J. Harris put forward direct costing concept, the need for overhead allocation has disappeared. By the mid-60s, this method is gaining a strong position in accounting.

However, for the enterprise, it is becoming more and more urgent not so much the problem of accurate and complete determination of the cost price, but rather the prevention of unjustified costs that could have been avoided. The solution to this problem was the appearance at the beginning of the XX century. in the USA, and then in Europe systems "standard-cost"comparing the actual costs with the normalized ones. Cost accounting began to develop in such a way that the administration not only determined costs, but also more fully controlled the use of resources, preventing the occurrence of unjustified costs. This led to the formation of J.A. Higgis responsibility center concepts, in accordance with which the costs were not only considered within the entire enterprise, but were also differentiated by centers of responsibility with the appointment of responsible persons.

Subsequently, the “standard cost” system and accounting by responsibility centers were reborn into the “System in time” (SIT) method (exactly in time), the authors of which were R.D. McIlhattan, R.A. Howell and SR. Sauces. The analysis is based on the percentage of deviations from the work schedule and standards (norms).

Thus, cost accounting focused not on the final product of production, but directly on the production process.

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

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

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

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

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

Recognized in the reporting year and in previous reporting periods;

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

The terms “income” and “expenses” of the organization, defined by the above provisions, do not contradict the International Financial Reporting Standards, according to which expenses include losses and expenses arising in the course of the main activity of the enterprise. They usually take the form of an asset outflow or decrease. Expenses are recognized in the income statement based on the direct link between the costs incurred and the income from certain items of income. This approach is called cost-income matching. Thus, in the accounting statements, all income should be correlated with the costs of their receipt, called expenses (the principle of correlating income). From the point of view of Russian accounting techniques, this is that costs should be accumulated on accounts 10 "Materials", 02 "Depreciation", 70 "Payments", then on accounts 20 "Main production" and 43 "Finished goods" and not debited to sales accounts until the products, goods, services with which they are associated are sold. Only at the moment of sale does the enterprise recognize its income and the associated part of the costs - expenses. In accounting, income and expenses are reflected, respectively, in credit and debit of accounts 90, 91. With regard to account 90 "Sales", the expenses of the enterprise essentially characterize the cost of goods sold (work, services).

The concept of "costs" from among those considered is the most generalizing indicator. Cost is a monetary measurement of the amount of resources used for a purpose. Then the costs can be defined as the costs incurred by the organization at the time of the acquisition of any material values \u200b\u200bor services. The emergence of costs attributable to costs is accompanied by a decrease in the economic resources of the organization or an increase in accounts payable. Costs can be charged to either assets or expenses of the organization. We will adhere to these approaches in the further presentation of the material.

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

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

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

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

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

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

Management decision making and planning;

Control and regulation of production activities of responsibility centers.

The solution to each of the named tasks corresponds to its own classification of costs (Table 2.1). So, to calculate the cost of goods manufactured and determine the amount of profit received, costs are classified into:

Incoming and expired;

Direct and indirect;

Basic and consignment notes;

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

Single-element and complex;

Current and one-off.

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

Fixed, variable, conditionally fixed (conditionally variable) costs;

Costs taken into account and not taken into account in estimates;

Irrecoverable costs;

Imputed costs;

Marginal and incremental costs;

Planned and unplanned.

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

Table 2.1

Classification of costs depending on the purpose of management accounting

Untitled document

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

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

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

If these funds (resources) during the reporting period were spent to generate income and have lost the ability to generate income in the future, then they become expired. In accounting, the elapsed costs are reflected in the debit of account 90 "Sales".

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

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

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

Direct and indirect costs. Direct costs include direct material costs and direct labor costs. They are accounted for on the debit of account 20 "Main production", and they can be attributed directly to a specific product.

Indirect costs cannot be directly attributed to any product. They are distributed between individual products according to the methodology chosen by the enterprise (in proportion to the basic wages of production workers, the number of machine tool hours worked, hours worked, etc.). This technique is described in the accounting policy of the enterprise. Let us dwell in more detail on the essence of direct and indirect costs.

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

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

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

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

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

Indirect costs are divided into two groups (Figure 2.1):

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

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

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

Under a large-scale base in management accounting, a certain interval of production (sales) is understood, in which costs behave in a certain way, have some clearly expressed tendency. For example, an enterprise has a machine park of 10 units. equipment. At the same time, 1 million units are produced annually. products. The annual depreciation for these fixed assets is RUB 500 thousand. The management of the enterprise decided to double the output, for which 10 additional machines were put into operation. The scale base within which depreciation charges have remained constant until now (from 0 to 1 million items) has changed. Now this is a different interval in the volume of production - from 1 to 2 million pieces. products. Depreciation deductions, which are inherently fixed costs, will reach a qualitatively different level and will again be fixed at 1 million rubles. until the next change in the scale base. The described dependence is illustrated in Fig. 2.2.

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

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

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

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

Production and non-production (recurring costs, or period costs). In accordance with International Financial Reporting Standards to assess stocks of manufactured products only production costs should be included in the cost of production... Therefore, in management accounting, costs are classified into:

Included in the cost of production (production);

Non-production (reporting period costs, or recurring costs).

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

Direct material costs;

Direct labor costs;

General production costs.

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

Overhead costs, or costs of the reporting period (recurring costs), are costs that cannot be inventoried. In management accounting, these costs are sometimes called the costs of a certain period, since their size does not depend on the volume of production, but on the length of the period. These costs are generally related to services received during the reporting period. In accordance with International Financial Reporting Standards, they are not used in the calculation of the cost of finished goods (work in progress), and, consequently, for the assessment of production inventories of the enterprise. Therefore, they are sometimes called non-stocking. Recurring costs are represented by non-production costs that are not directly related to the production process. They consist of selling and administrative expenses. The former imply the costs associated with the sale and supply of products, the latter - the costs of enterprise management. These costs are accounted for, respectively, on balance sheet accounts 26 "General business expenses" and 44 "Sales costs". Recurring costs are always attributed to the month, quarter, year during which they were incurred. They do not go through the inventory stage, but have an immediate effect on the calculation of profit. In accordance with International Accounting Standards in the income statement, they are deducted from revenue as expenses that are not taken into account when calculating and valuing inventories.

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

Single-element and complex costs. Single element call costs that at a given enterprise cannot be decomposed into terms. Based on this principle, the classification is based on economic elements.

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

Costs need to be disaggregated depending on economic feasibility and management desires. When the share of one or another cost element is relatively small, it makes no sense to highlight it. For example, at enterprises with a high degree of automation, wages with deductions in the cost structure are less than 5%. In such enterprises, as a rule, direct wages are not allocated, but they are combined with the costs of maintaining and managing production in a separate item called "added costs".

As noted above, one of the tasks of management accounting is the preparation of information for internal users, necessary for them to make management decisions, and the timely delivery of this information to the management of the enterprise.

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

Variables, constant, conditionally constant - depending on the response to changes in production (sales);

Expected costs, taken into account and not taken into account in the calculations when making decisions;

Irrecoverable costs (costs of the past period);

Imputed costs (or lost profits of the enterprise);

Planned and unplanned costs.

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

Variable, fixed, conditionally fixed costs. Variable costs increase or decrease in proportion to the volume of production of goods (provision of services, turnover), i.e. depend on the business activity of the organization. Both production and non-production costs can be of a variable nature. Examples production variable costs are direct material costs, direct labor costs, costs of auxiliary materials and purchased semi-finished products.

Variable costs characterize the cost of the product itself, all the rest (fixed costs) - the cost of the enterprise itself. The market is not interested in the value of the enterprise; it is interested in the value of the product.

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

The dynamics of variable costs is shown in Fig. 2.3, where variable costs per unit of output (specific costs) conditionally remain at the level of 20 rubles.

TO non-production variable costs It is possible to include the costs of packaging finished products for shipment to the consumer, transportation costs not reimbursed by the buyer, the commission to the intermediary for the sale of goods, which directly depends on the volume of sale.

Production costs, which remain practically unchanged during the reporting period, do not depend on the business activity of the enterprise and are called fixed production costs... Even if the volumes of production (sales) change, they do not change. Examples of fixed production costs are the cost of renting production space, depreciation of fixed assets for production purposes.

The dynamics of the total fixed costs (conditionally at the level of 100 thousand rubles) and unit fixed costs are illustrated in Fig. 2.4.

To describe the behavior of variable costs in management accounting, a special indicator is used - cost responsiveness (formula "src \u003d" http://hi-edu.ru/e-books/xbook613/files/for2.gif "border \u003d" 0 "align \u003d" absmiddle "alt \u003d" (! LANG:

where Y is the growth rate of costs,%;

X is the growth rate of the firm's business activity,%.

As noted above, costs are considered constant if they do not respond to changes in production volumes. For example, the cost of renting a car will not change when production is increased by 30%. In this case

allocation "\u003e proportional costs. They increase at the same rate as the business activity of the enterprise. For example, if the volume of production increases by 30%, proportional costs will increase in the same proportion. Then

\u003d 1 characterizes costs as proportional. Their behavior is illustrated in Fig. 2.5.

Another type of variable costs are degressive costs... Their growth rate lags behind the growth rate of the firm's business activity. Suppose that with a 30% increase in production, costs increased by only 15%. Then

formula "src \u003d" http://hi-edu.ru/e-books/xbook613/files/for1.gif "border \u003d" 0 "align \u003d" absmiddle "alt \u003d" (! LANG:< 1, свидетельствует о том, что затраты являются дегрессивными.

The costs that grow faster than the business activity of the enterprise are called progressive costs... As an example, the following ratio can be cited: an increase in production by 30% is accompanied by an increase in costs by 60%. Then

formula "src \u003d" http://hi-edu.ru/e-books/xbook613/files/for1.gif "border \u003d" 0 "align \u003d" absmiddle "alt \u003d" (! LANG:\u003e 1 costs are progressive.

Graphs of the behavior of degressive and progressive costs - total and per unit of production (sales) - are shown in Fig. 2.6.

The economic essence of fixed and variable costs can be illustrated by the example of a commercial bank.

A bank is a specific legal entity that does not carry out production activities. It is the main structural unit of monetary circulation. The products of banking are services related to the organization of payments and settlements, maintaining accounts of legal entities and individuals, storing funds, lending and performing other banking operations.

Therefore, the bank's expenses are divided into the costs associated with the functions performed in the sphere of money circulation (they are sometimes called interest expenses), and the costs associated with ensuring the functioning of the bank (non-interest expenses) (Table 2.2).

Table 2.2

Commercial bank expenses

Untitled document

Consumption type	Amount, thousand rubles	Specific weight,%
Interest expenses
including:
Non-interest expenses
including:
bank organization costs
other expenses:
contributions to funds and reserves
commission paid
rent
TOTAL bank expenses

In a commercial bank, all interest expenses can be categorized as variables, since they are in direct proportion to the volume of the bank's business activity, measured, for example, by the amount of customer account balances.

Non-interest expenses can be attributed to conditionally permanent and fixed costs. For example, the items "rent" and "security costs" are fixed costs that increase stepwise, since payments are made under contracts concluded for a quarter, i.e. the quarter can be considered a large-scale base for expenditure data (Table 2.3).

Table 2.3

Classification of bank expenses

Untitled document

Consumption type	Amount, thousand rubles
Variable costs
including:
interest paid for attracted loans
interest paid to legal entities on borrowed funds
interest paid to individuals on deposits
expenses on transactions with securities
expenses on transactions with foreign currency and other currency values
Fixed costs
including:
rent
security costs in permitted cases
Conditional fixed costs
including:
management costs
bank organization costs
contributions to funds and reserves
commission paid
depreciation charges for fixed assets
postage, telegraph, telephone costs
reporting costs
audit costs
TOTAL bank expenses

The rest of the non-interest expenses are conditionally fixed, since they depend to one degree or another on the volume of the bank's business activity.

The dependence of the bank's total expenses for the payment of interest on customer accounts on their balance is shown in Fig. 2.7. In a stable economy and constant bank interest, these costs are proportional.

Dependence of the bank's expenses on the payment of interest on customer accounts per 1 ruble. residues are shown in Fig. 2.8.

With a decrease in inflation and, as a consequence, in interest rates on bank deposits, the cost of paying interest is degressive (Fig. 2.9).

With galloping inflation and rising interest rates on bank deposits, interest payments have a progressive trend (Fig. 2.10).

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

Fixed costs per unit of production are reduced in steps (Figure 2.11). The total fixed costs are constant and do not depend on the volume of business activity, but can change under the influence of other factors (Figure 2.12). For example, if prices rise, then the total fixed costs also rise.

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

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

Y \u003d a + bX,

where Y is total costs, rubles;

a - their constant part, regardless of the volume of production of rubles;

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

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

If in this formula the constant part of the costs is absent, i.e. a \u003d 0, then these are variable costs. If the cost response ratio (b) is zero, then the analyzed costs are constant.

For management purposes - assessing the efficiency of the enterprise, analyzing its break-even, flexible financial planning, making short-term management decisions and solving other issues (see Chapter 4 and) - it is necessary to describe the behavior of costs by the above formula, i.e. divide them into constant and variable parts.

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

Example 1. According to the center of responsibility A, there are the following data (Table 2.4) on the volume of production and the corresponding costs for the maintenance and operation of equipment (RSEO) during the year:

From the above data, it can be seen that the highest production output was achieved in October (3000 pcs.) And it corresponded to expenses in the amount of 280 thousand rubles. In July, on the contrary, the minimum number of products was produced (1,800 pieces), for which 170 thousand rubles were spent. We find deviations in production volumes and in costs at the maximum and minimum points:

formula "src \u003d" http://hi-edu.ru/e-books/xbook613/files/for8.gif "border \u003d" 0 "align \u003d" absmiddle "alt \u003d" (! LANG: \u003d 280,000 - 170,000 \u003d 110,000 rubles.

Table 2.4

Untitled document

	Production output, pcs. (x)	RSEO, thousand rubles (H)
July
September
October

Then the rate (St) of variable costs per unit of output (or cost response coefficient) will be determined by the formula

formula "src \u003d" http://hi-edu.ru/e-books/xbook613/files/for10.gif "border \u003d" 0 "align \u003d" absmiddle "alt \u003d" (! LANG: \u003d 91.667 x 3000 \u003d 275,000 rubles. - cumulative variable costs at the maximum point (in October). Similarly St x example "\u003e Y \u003d 5000 + 91.667 X,

where Y is the total cost of maintaining and operating the equipment, rubles;

X is the volume of production in physical terms.

The behavior of these costs is shown in Fig. 2.13.

As you can see from the above calculations, the high and low points method is quite simple to use. Its purpose is to predict the behavior of costs when the business activity of the enterprise changes. As with any forecast, there is some margin of error here. This is due to the fact that the value of the two extreme indicators is not always representative. Therefore, random, uncharacteristic data should be excluded from the calculation.

The previous example analyzed the behavior of one line item of the Responsibility Center. The next example covers the complex of costs of the center of responsibility and is more close to reality.

Example 2. A publishing house, along with other types of printed materials, produces advertising brochures. Table 2.5 provides information on the costs attributed to these costs during 9 months of 2003.

It is known that the inflation index for the first half of the year was 3%, for the period from July to September - 2%. This influenced the cost of the basic materials purchased by the publisher, and as a result, the payment for printing work. In addition, in April and July 2003, the salaries of all personnel were indexed by 10%.

Table 2.5

Publisher's costs associated with the production of advertising booklets

Untitled document

Indicators									September
Circulation, copies

In order to identify the dependence of the costs of a publishing house on its business activity, it is necessary:

Correct the initial data and bring them to a form comparable to the conditions for 01.10.2003;

Using the method of high and low points, describe the behavior of the costs associated with the production of the booklet by the formula

Y \u003d a + bX.

1. To make the data comparable for the entire analyzed period, it is necessary to make two adjustments: recalculate the cost of basic materials and printing works, as well as the amount of accrued wages.

The costs of materials and printing works incurred in August, in September prices, will be:

7600 x 1.02 \u003d 7752 rubles.

By the end of September, the July indicator was two months old. The cost of materials and printing works reduced to September prices will be:

7800 x 1.02 x 1.02 \u003d 8115 rubles.

From January to June, the inflation rate was 3%. Consequently, the June cost of materials and services recalculated to September prices is:

7800 x 1.03 x 1.02 x 1.02 \u003d 8359 rubles.

Similar calculations were performed for the following months:

may - 7450 formula "src \u003d" http://hi-edu.ru/e-books/xbook613/files/for13.gif "border \u003d" 0 "align \u003d" absmiddle "alt \u003d" (! LANG: \u003d RUB 8413;

march - 7350 "src \u003d" formula http://hi-edu.ru/e-books/xbook613/files/for15.gif "border \u003d" 0 "align \u003d" absmiddle "alt \u003d" (! LANG: \u003d 8805 rubles;

january - 7000 selection "\u003e

Table 2.6

Adjusted costs of the publisher associated with the production of promotional brochures

Untitled document

Indicators									September
Circulation, copies
Cost of basic materials and printing services, rubles
Salaries of key employees (journalists, editors, proofreaders, designers), rub.
Hospitality, postage, personnel training costs, rub.
Total expenses

The table shows that the growth of business activity is accompanied by an increase in the total amount of expenses. There are no periods with indicators that do not fall under this dependence. Therefore, all information for subsequent calculations can be used as initial information.

2. The largest circulation of booklets was issued by the publishing house in February (3,000 copies), which corresponds to expenses in the amount of 11,525 rubles. This is the highest point. The lowest point falls on September (1800 copies), the total cost of September is 10 210 rubles.

We find deviations in production volumes and in costs at the highest and lowest points:

formula "src \u003d" http://hi-edu.ru/e-books/xbook613/files/for18.gif "border \u003d" 0 "align \u003d" absmiddle "alt \u003d" (! LANG: \u003d 11 525 - 10 210 \u003d 1315 rubles.

The variable cost rate will be:

example "\u003e Y \u003d 8237.6 + 1.0958 X,

where Y is the publishing house's expenses, rubles;

X - circulation, copies

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

Example 3. Enterprise A, selling products on the foreign market, purchased basic materials for the amount of 500 rubles. Subsequently, due to a change in technology, it turned out that these materials are of little use for their own production. The products made from them will be uncompetitive in the foreign market.

However, the Russian partner is ready to buy products made from these materials from this enterprise for 800 rubles. In this case, the additional costs of enterprise A for the manufacture of products will amount to 600 rubles. Is it advisable to accept such an order?

In this case, two alternatives are compared: do not accept or accept an order.

Elapsed expenses for the purchase of materials in the amount of 500 rubles. have already taken place and do not depend on which option is chosen. They do not influence the choice of a decision, are not relevant and therefore may not be taken into account when making a decision. Let's compare the alternatives in terms of relevant indicators (Table 2.7).

Table 2.7

Untitled document

It can be seen that by choosing alternative II, enterprise A will reduce its loss from the purchase of materials it does not need by 200 rubles, reducing it from 500 to 300 rubles.

Irrecoverable costs. These are elapsed costs that no alternative option is able to correct. In other words, these previously incurred costs cannot be changed by any management decisions. From the previous example, it can be seen that 500 rubles. - irrecoverable costs. Irrecoverable costs are not considered when making decisions.

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

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

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

Example 4. A bakery oven operates at full capacity in three shifts and produces sliced \u200b\u200bloaves for 10 thousand rubles per week. The wholesale buyer offers the bakery a new weekly order for baking muffins, which will entail additional variable costs in the amount of 3 thousand rubles. What should be the minimum contract price?

By accepting the order, the bakery will give up the income of 10 thousand rubles previously received from baking loaves, i.e. in fact will incur losses of 10 thousand rubles. The company must take this amount into account when discussing the terms of the contract. The contract price cannot fall below 13 thousand rubles. (10 + 3). Moreover, 10 thousand rubles. - imputed (imaginary) costs, or lost profits of the enterprise.

It should be borne in mind that this category of costs is applicable only in case of limited resources, in the given example - with full utilization of production capacities. If the baking oven was underused and running with downtime, there would be no imputed cost.

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

Example 5. The trading enterprise has indicators presented in table. 2.8.

Table 2.8

Untitled document

Indicators	The values
Sales proceeds (turnover), thousand rubles:
sales volume, pcs.
unit price, thousand rubles
Purchase price of a unit of goods, thousand rubles
Circulation costs, thousand rubles:
travel expenses, thousand rubles
Rent for retail premises, thousand rubles

The development of a new sales market is expected. The additional volume of sales should be 200 pieces, the sales and purchase prices will not change. In this case, it is provided to increase by:

20% - rent for new retail premises;

10% - travel expenses.

The calculation of incremental income and expenses is presented in table. 2.9 (the purchase price of the goods and the personnel salary costs are absent in the calculations, being irrelevant indicators.

Table 2.9

Untitled document

Cost items (income)	Current income (expenses), thousand rubles	Projected income (expenses), thousand rubles	Incremental income (expenses), thousand rubles
Sales revenue (income)
Costs - total
including:
business trip
rent

Thus, the creation of a new sales market will lead to incremental expenses in the amount of 72 thousand rubles. Incremental income will amount to 200 thousand rubles.

If the sales revenue grows faster than the cost of developing the market, it means that the company has taken possession of a certain part of it, if more slowly, the company has lost its competitiveness and an analysis of the reasons for this is required.

Marginal cost and revenues represent additional costs and revenues per unit of production (good). In the above example, the turnover should increase by 200 pieces, therefore, the marginal costs will be: 72,000: 200 \u003d 360 rubles, and the marginal income - 200,000: 200 \u003d 1,000 rubles.

Planned and unplanned costs. Planned are costs calculated for a certain volume of production. In accordance with the norms, standards, limits and estimates, they are included in the planned production cost. These costs will be discussed in chap. 3.

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

The classifications of costs discussed above do not solve all the problems of controlling them. As a rule, products in the process of their manufacture go through a number of successive stages in various divisions of the enterprise. With information about the cost of production, it is impossible to determine exactly how costs are distributed between individual production areas (responsibility centers). This problem can be solved if we establish a relationship between costs and incomes with the actions of those responsible for spending resources. This approach in management accounting is called cost accounting by responsibility centers, it can be implemented in practice by dividing costs into unregulated and unregulated (or controlled and uncontrolled).

Adjustable costs are subject to the influence of the manager of the responsibility center, he cannot influence the unregulated ones. A manager's performance is assessed for its ability to manage adjustable costs.

For example, a production workshop has overrun materials. Are these costs adjustable for the shop manager? The answer is ambiguous. If the overspending is associated with a violation of labor or technological discipline in the shop, then these costs will be controllable. If the reason lies in the low quality of the materials supplied to the shop, then these unproductive costs are considered as not regulated by the head of the shop, and the head of the procurement department will be called to the carpet.

Under organization of accounting of production costs it is understood, firstly, the system of accounting accounts used by the enterprise and, secondly, the approaches used by the enterprise to group its costs. The latter depends on what is the object of cost accounting.

The organization of accounting for production costs is influenced by a number of factors: the type of activity of the enterprise, its size, organizational structure of management, legal form, etc. Taking into account these circumstances and accounting policies for the next year, the company determines which synthetic accounts of the first and second order should be included in the working chart of accounts and which analytical accounts must be opened for these accounts.

From a technical point of view, management accounting can be viewed as analytical cost accounting. How many accounts does an enterprise need to organize this accounting? Suppose that an enterprise produces 10 types of products from 100 types of different materials and there are 5 centers of responsibility. In order for management accounting information to answer three questions: 1) what materials were used in production? 2) how many materials were used to manufacture this or that product? 3) in which center of responsibility were the materials consumed? - you must have at least 115 accounts (10 + 100 + 5). The level of detail in the working chart of accounts depends on the management's need for a particular information.

The Chart of Accounts provides accounts for accounting for production costs. The current accounting plan does not provide for a special section for management accounting accounts, and they are found in essentially all of its parts. Today the following are intended for management accounting:

Non-current assets accounting accounts - 01, 02, 04, 05;

Inventory accounts - 10, 15, 16, 20, 21, 23, 25, 26, 28, 29;

Finished goods and goods accounts - 41, 42, 43, 44, 45.

Account 20 "Main production" is intended to summarize information about the costs of the main production. The debit of the account reflects the direct costs associated with the release of products. Direct costs are written off to account 20 from the credit of inventory accounts. This account is written off the costs from accounts 23 and 28, as well as indirect costs collected on accounts 25 and 26. Account 20 credit reflects the amount of the actual cost of finished production. These amounts can be debited from account 20 to accounts 43, 90, 40. The balance at the end of the month on account 20 indicates the value of work in progress.

Under work in progress is understood as products of partial readiness, i.e. not gone through all stages of processing. Work in progress includes materials and semi-finished products that have entered production, as well as finished products that have not passed through the quality control department. Work in progress is allowed to be valued at actual cost, at planned (normative), at direct costs. In mass and serial production, it is allowed to evaluate the work in progress only by the cost of raw materials and materials. In particular, this applies to the textile industry. The cost of work-in-progress remains is calculated according to inventory data or according to operational accounting data. Analytical accounting is carried out by type of costs and types of products, as well as by divisions of the enterprise.

Account 21 "Semi-finished products of own production" are used by enterprises that take into account the costs of the semi-finished product method. In terms of its content, it is close to inventory accounts. The debit of the account generates information about the cost of semi-finished products of its own production, on credit - about the cost of consumed semi-finished products of our own production for certain purposes. This account is discussed in more detail in Ch. 3.4.2.

Account 23 "Auxiliary production" includes in their working accounting plan those enterprises where auxiliary (auxiliary) production is separated into independent divisions (transport, repair shop, boiler room, etc.). Analytical accounting is carried out by type of production.

Account 25 "General production costs" are kept by enterprises with a shop management structure, which need to receive information about general production costs in the shops of the main and auxiliary production (on the costs of lighting, heating, maintenance and operation of machinery and equipment, on the wages of production personnel in shops production service, etc.). If the structure of the enterprise is not built on the basis of a shop floor, and general production costs are planned as a whole for the enterprise, then accounting on account 25 is also carried out as a whole for the enterprise without differentiation by production departments (shops, sections, redistributions) of the enterprise. Often in such cases, the accounting of general production costs is carried out as part of general business expenses on a separate subaccount of account 26.

Account 26 "General business expenses" is designed to summarize information about management and business costs not directly related to the production process. Here information is accumulated on the costs of maintaining general economic personnel not related to the production process, on the accumulated depreciation charges on fixed assets for administrative and general economic purposes, etc. Expenses recorded on account 26 are debited to accounts 20 and 23 or 90 (in accordance with the selected accounting policy of the enterprise). Analytical accounting for account 26 is kept for each item of the corresponding estimates, the center of responsibility and the place of origin of costs.

Account 28 "Defects in production" is used to summarize information on losses from defects in production. Analytical accounting is carried out for individual shops, types of products, items of expenditure, reasons and perpetrators of marriage.

Account 29 "Servicing production and economy" is used by enterprises on the balance sheet of which there are objects of the social and cultural sphere: dispensaries, preschool institutions, canteens, boarding houses, etc. As a rule, these are large industrial enterprises.

The costs of maintaining service industries and farms are accounted for in the debit of account 29. Prior to the transition of industrial enterprises to market conditions of management, this account traditionally had a debit balance, indicating an excess of expenses over the income of service industries and farms. The loss was written off to the debit of account 81 "Use of profit" or to the debit of account 88 "Retained earnings (uncovered loss)".

In the conditions of market relations, more and more often there are cases of rendering services by servicing farms not so much to the personnel of their enterprise, as to outside visitors. Thus, the medical unit of the former defense enterprise, which previously treated only its employees, today, using its own diagnostic equipment, provides paid medical services to the population. The plant itself is idle, its capacities are not loaded. Under these conditions, in order to reflect the results of the medical unit's activity, it is obviously more expedient to use account 90 "Sales" in accounting management instead of account 29 "Serving industries and facilities".

Account 40 "Release of products (works, services)" is used in enterprises with a standard cost accounting method. The debit of the account reflects the actual, and the credit - the standard cost. By comparing the debit and credit turnovers, the deviation of the actual cost from the standard is determined, which is subsequently reflected in account 90.

Account 43 "Finished Products" is intended to summarize information on the availability and movement of finished products. This account is used by material production enterprises. The posting of finished products manufactured (received) for sale, including products partially intended for the company's own needs, is reflected in the debit of account 43 “Finished products” in correspondence with accounts for accounting for production costs. Finished products shipped or delivered on the spot to buyers (customers), settlement documents for which were presented to these buyers (customers), are debited in the order of sale from account 43 “Finished products” to the debit of account 90 “Sales”.

Account 44 "Sales costs" collects information about the costs associated with the sale of products and delivery to the consumer. This account is used by industrial enterprises. It is also used by trade enterprises. It reflects the costs of transporting goods, wages, rent and maintenance of buildings and premises, advertising, etc.

Finally, account 45 "Goods shipped" is intended to summarize information about the availability and movement of the shipped products (goods), if the supply agreement provides for a different from the general procedure for the transfer of ownership from the seller to the buyer. In addition, it takes into account finished products transferred to other enterprises for sale on a commission or other basis.

In the management accounting system, of course, account 90 “Sales” is used, settlement accounts - 60, 62, 67, 68, 69, 70, 76, 79, as well as the main account of financial results accounting - 99 “Profits and losses”.

The presented review allows us to conclude that the majority of synthetic accounting accounts are involved in the management accounting system. If we take into account that, in development, many sub-accounts and analytical accounts are opened for them, which are necessary for solving various management tasks, then it becomes obvious: the work of an accountant-analyst is unthinkable without the use of computer technology. Today, modern personal computers are a necessary tool in the work of a managerial accounting specialist.

One of the steps towards the implementation of the Accounting Reform Program in accordance with International Financial Reporting Standards, adopted in January 1998, was the approval of a new Chart of Accounts for the accounting of commercial organizations. Its practical use will make it possible to solve a twofold task - to ensure the transparency of external financial reporting and to preserve the commercial secret of management accounting.

As noted above, the organization of production accounting, in addition to the formation of an accounting plan, also involves a certain grouping of the enterprise's costs, depending on what is considered the object of cost accounting. In this case, it is possible: accounting of costs by type, by places of their occurrence, by centers of responsibility and by cost bearers.

Cost accounting by type - the first necessary condition for the final cost control. This classification of costs is essentially determined by Chapter 25 of the Tax Code of the Russian Federation and PBU 10/99. These are material costs, depreciation deductions, labor costs, deductions for state and compulsory health insurance, and other costs. The organization of such accounting allows an enterprise to calculate the structure of the cost of production - the percentage of individual cost elements in the total cost of production costs. As a result of the analysis of the cost structure, the enterprise has the opportunity to determine the available reserves for its reduction. So, the reserve for reducing the cost of material-intensive products (products in the cost structure of which there is a high share of material costs) is the rational use of materials. Capital-intensive products, where the largest share of costs falls on depreciation deductions, in order to reduce its cost, needs more efficient use of fixed assets, etc.

The above classification of costs by type can be expanded. However, for an objective assessment and cost accounting, they must be classified so that each primary accounting Document reflects one specific type of costs. For the convenience of accounting and subsequent analysis at a particular enterprise, a registration number is assigned to each type of cost.

Cost accounting by location - the second possible direction of organizing the accounting of production costs. A cost center is a structural unit of an enterprise that organizes planning, regulation and accounting of production costs to control and manage the costs of production resources. Cost centers can be workplaces, sections, teams, workshops, departments of an enterprise, for example, a design bureau, a technical control and quality control department, a tool shop, an advertising department, planning, finance, etc. Each such site is assigned its own registration number, which is recorded in the nomenclature of cost centers in the enterprise.

Cost centers are objects of analytical accounting for production costs by economic elements and costing items. These are often subdivided into main cost centers and support cost centers. The first is understood as the divisions that directly produce and sell products on the side. All divisions that produce a product (provide services) for internal consumption are referred to as support cost centers.

For each cost center in management accounting, the units of measurement are established on which the costs are accounted for (cost distribution bases). They are necessary for the subsequent calculation of the cost of production.

Accounting for costs in places of their occurrence allows the management of the enterprise to provide:

Effective and comprehensive control of the efficiency of both the enterprise as a whole and its structural divisions;

Distribution of overhead costs between individual types of products, which is necessary when calculating the cost of production.

The third area of \u200b\u200baccounting for production costs is accounting by responsibility centers... As noted above, a center of responsibility can be defined as a segment of an enterprise, for the results of which its manager is responsible. In management accounting, each cost center should have its own area of \u200b\u200bresponsibility. The purpose of organizing accounting by responsibility centers is to accumulate cost and income data for each responsibility center in such a way that deviations from the estimate (the plan approved for the responsibility center) can be assigned to the responsible person. Actual data to the responsibility centers are reflected by the accountant-analyst in the reports on the execution of the estimate, drawn up at short intervals. From these reports, the heads of the responsibility centers receive information on deviations from the estimates for various cost items.

The administration decides for itself in what aspects to classify costs, how much to detail cost centers and how to link them to responsibility centers.

Finally, the fourth area of \u200b\u200bcost accounting is accounting by media... Depending on the technology and nature of the product, the cost bearers can be products or semi-finished products, groups of similar products, series of products of the same name or individually manufactured products (orders), construction projects, completed stages of construction, types of work and services (transport, installation, etc.) ). In other words, these are types of products (works, services) of an enterprise intended for sale.

If an enterprise produces homogeneous products from the same raw materials and materials and differs only in size and modifications, then it has the opportunity to minimize the number of cost carriers, and, consequently, to simplify the calculation procedure. Otherwise, the calculation is preceded by distribution of costs according to their origin.

The cost allocation procedure consists of three stages.

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