• Zapolskikh Julia Alfredovna, Candidate of Sciences, Associate Professor, Associate Professor
• Bashkir State Agrarian University
• Frolova Irina Sergeevna, bachelor, student
• Bashkir State Agrarian University

• PRINCIPLES OF MARGIN COST ACCOUNTING
• CRITICAL PRODUCTION VOLUME
• DIRECT COSTING
• MANAGEMENT OF VARIABLE COSTS
• DIRECT COSTS
• VARIABLE COSTS
• MARGIN METHOD
• COST ACCOUNTING
• COST OF PRODUCTS

Costs determine the amount of money spent on the creation of a product or the implementation of any activity. Cost accounting in the enterprise is an important point in determining the efficiency of the enterprise. The marginal method (direct cost method) is one of the main methods of cost accounting in the enterprise. It allows the manager to focus on variable costs, while fixed cost management is strategic and not carried out as often as variable cost management, allows you to find ways to reduce variable costs and does not distract the manager with what cannot be changed at a given time.

• Inflation in Russia, its features and causes

Under the marginal cost accounting method is meant cost accounting depending on their impact on the level of enterprise activity. The basis of this method is the calculation contribution margin, which is defined as the difference between revenue and the variable cost of a product or service. It is one of the main methods of cost accounting, the scheme of which is shown in Figure 1.

Figure 1. Basic cost accounting methods

Marginal profit by product (line of activity) indicates which product has made the greatest contribution to covering fixed costs and generating profit from sales.

The margin method allows you to take management decisions about the benefits of a particular activity, determine the minimum volume of output, be flexible in pricing, reasonably make decisions about changes in the volume of output.

The difference of the method from others is that the costs of producing a single product are analyzed only in the variable part of the costs. One more key feature of this method is to take into account the impact of balances on operating profit. Growth of residuals marketable products reduces the rate operating profit and vice versa.

Its proponents argue that ending stocks should be valued in terms of variables production costs, which includes direct materials, direct labor, other direct costs, and variable manufacturing overheads, since these are the costs associated with the production of the product.

But this method has its limitations. When calculating using the marginal method, all overhead costs for the period under review should be attributed to this period, and revenue and variable costs that linearly depend on the volume of activity should be accepted. The method assumes that the calculation is carried out for a characteristic range of parameters and that the range of products does not change.

To calculate the total cost of products sold by an enterprise using the margin method, it is necessary to add up direct material costs, direct labor costs and a variable part, including commercial, general production and general business expenses, as can be seen from Figure 2.

Figure 2 Calculation of the total cost of production

It should be noted that with this definition of cost fixed costs excluded from the calculation, and they are included in the income statement for the period in which they arise.

This calculation allows the manager to focus on variable costs, while fixed cost management is strategic and is not carried out as often as variable cost management, allows you to find ways to reduce variable costs and does not distract the manager with what cannot be changed at this time. The main disadvantage of the method is that the influence of fixed and semi-fixed costs is not taken into account.

Using the direct costing method (margin method), it is possible to calculate the critical production volume, the production of which will cover fixed costs. It is calculated according to the formula:

where: FC - the amount of fixed costs; NRP - price per unit of production; VC is the variable cost of producing a unit of output.

The following principles of the marginal method of cost accounting should be highlighted:

• Fixed costs per period are the same for different sales and production volumes when the level of activity is within the relevant range. In this case, revenue is increased by the amount of the cost of selling the additional unit sold, costs are increased by the amount of variable costs per unit of output, and profit is increased by the marginal profit received from the additional unit sold;
• In the case when the volume of sales is reduced by one unit of production, the profit is also reduced by the amount of marginal profit received from this unit of production;
• However, fixed costs do not change with the volume of sales, then the assignment of part of the fixed costs to products sold will lead to an erroneous interpretation of accounting data;
• The incremental costs incurred to produce a product are variable manufacturing costs.

Marginal cost accounting allows you to predict the volume of sales based on statistical data, build a forecast of the level of coverage of fixed costs, that is, evaluate the level of net operating profit at the end of the period already in its middle. It should be noted that only fixed costs should be attributed to the costs for the period, since the allocation of variable selling and administrative costs distorts the forecast and accounting when they specific gravity has a high share in the cost structure.

Bibliography

1. Igizova, D.M., Girfanova, I.N. On the profit and loss account indicators [Text] / D.M. Igizova, I.N. Girfanova // Topical issues accounting, Economic Analysis and Audit: Theory and Practice Khabirov G.A., Akchurina R.F., Davletbaeva L.R. Ministry Agriculture RF; Ministry of Agriculture of the Republic of Belarus; Bashkir State Agrarian University. Ufa, 2009, pp. 81-83.
2. Mulyukova, G. R. Automated systems management accounting[Text] / G. R. Mulyukova // Scientific support for the innovative development of the agro-industrial complex: materials of the All-Russian scientific and practical conference in the framework of the XX Anniversary specialized exhibition "AgroComplex-2010" / Ministry of Agriculture of the Russian Federation, Ministry of Agriculture of the Republic of Belarus, Bashkir State Agrarian University, GNU Bashkir Research Institute of Agriculture of the Russian Agricultural Academy, Bashkir Exhibition Company.-Ufa, 2010.- P. 78-80.
3. Musina, L.T., Girfanova, I.N. Management of current assets [Text] / L.T. Musina, I.N. Girfanova // Economy and society. - 2014. - No. 1-2 (10). - S. 382-384.
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5. Safina, Z.Z. Improving the mechanisms to support small business, taking into account economic interests [Text] / Z.Z. Safin // Economic sciences. - 2008. No. 42. -S. 323-328. 9
6. Khabirov, G. A., Mulyukova, M. G. Cost management in the agro-industrial complex [Text] / G. A. Khabirov, M. G. Mulyukova // Agrarian Bulletin of the Urals. -2011. - No. 7. - S. 92-94.

Marginal cost - marginal cost, the cost of the enterprise for the manufacture of each additional unit of output. Marginal cost shows how the total cost of the entrepreneur will change when the release of an additional unit of goods.

The growth in production volume increases variable costs - the costs of purchasing raw materials, wages, and electricity are growing. But the size fixed costs remains unchanged - the company pays the same amount for renting premises, leasing machines. Obviously, the increase in production capacity is beneficial: total costs are reduced, net profit is growing. In practice, this situation does not always occur - the entrepreneur needs to calculate marginal costs in order to determine the feasibility of increasing volumes.

Calculation

Marginal costs are calculated as the ratio of the change in total costs to the change in the quantity of output:

MS \u003d (TC2 - TC1) / (Q2 - Q1)

• TC2 - total costs with an increase in output;
• TC1 - total costs at the existing volume of production;
• Q2 is the number of units produced after the increase;
• Q1 - the number of manufactured products at the current moment.

When calculating marginal costs, the size of fixed production costs is taken into account, which are included in total costs, are part of them.

Using calculations in practice

An increase in production leads to an increase in the supply of goods on the market and obeys the law of diminishing marginal productivity. He determines that the increase by the company of the volume of individual factors of production, temporarily bringing additional income, ultimately entails a decrease in profitability from each new unit of production. Entrepreneurs calculate marginal costs for several purposes:

• determination of the maximum volume of production at which it is possible to achieve maximum profit;
• identifying the need to reduce variable costs if marginal costs increase;
• setting the optimal cost of production, allowing to compensate for the increased total costs.

In fact, if an entrepreneur, for example, produces 200 units of products per month, it will be beneficial for him to increase production capacity to the mark of 250 units, while marginal costs will decrease. If it starts to produce more than 250 units, and marginal costs start to rise with each additional unit, output growth should be stopped. As in the law of marginal utility, in production there is a marginal volume of output of goods at which profit is maximized.

Production cost - important indicator enterprise activities. The choice of the method of its calculation directly affects the financial result. When deciding on the use of one or another method, it is necessary to take into account the advantages and disadvantages of each of them.

Concepts and definitions

Choosing one or another method of calculating the cost, you must first decide on the basic concepts. So, the calculation of the cost price (calculation of the cost price) of products is the distribution of the costs of the enterprise for specific types of products.

Expenses These are any costs incurred by the enterprise in the course of its activities. Cost items are classified into direct costs and indirect costs, as well as variable and fixed costs.

Under direct costs understand the costs that can be attributed to a specific unit of output (for example, a material that is used in a manufacturing process). Such expenses, as a rule, also include the salary of the main production workers, as well as other costs that can be explicitly attributed to the production of a particular type of product.

Indirect costs are costs that cannot be attributed to a specific unit of output. Such expenses, in particular, include administration salaries, depreciation of production facilities, and so on.

fixed costs- costs incurred during the accounting period, and which are not affected by the level of activity of the enterprise (within a certain amount). In other words, fixed costs are called "period costs", which emphasizes their relationship to a specific period, and not to the volume of activity. Fixed costs, in turn, are divided into production, administrative and commercial costs. Fixed costs include, for example, warehouse rental, salaries of administrative and management personnel, etc.

variable costs are costs that change with the level of activity. For example, the cost of materials that are used in production, as well as the salary of the main production workers, etc. At their core, variable costs are, for the most part, direct, that is, they are related to the specific unit of production for which they were used.

Calculation options

Let's say that an enterprise within a month, having incurred certain costs, produced a certain amount of products, some of which it sold. In order to determine the profit of the enterprise, it is first necessary to decide which of the costs incurred will be included in the cost of production and, accordingly, will settle in stocks of finished products, and which costs will be taken into account immediately as expenses of the current period.

With direct costs, everything is clear - most of the existing costing systems include them in the cost of production. The main decision on the choice of calculation method concerns indirect costs.
Consider, using the example of solving a simple problem, the cost calculation options used in world practice and compare them.

Task 1

The company produced 100 units per month. products.

Normative map of costs per unit of production:

• materials - 200 rubles;
• salary - 150 rubles.

During the month, the company incurred production overheads in the amount of

10,000 rubles, as well as commercial expenses in the amount of 5,000 rubles.

During this period, it sold 80 units. products for 550 rubles.

Determine the financial result depending on the costing method.

Option 1. Total Cost Absorption Method (CEM).

When using this method, production overheads are allocated to the cost of finished products. Those. the unit cost of finished products is determined by the sum of the costs of materials, wages and overhead costs per unit of output:

200 + 150 + 10,000/100 units =450 rub.

The profit of the enterprise when calculating the cost by the method of full absorption of costs will be 3000 rubles. (Table 1).

Table 1. Financial result obtained by using MPPP, rub.

Option 2. Margin accounting method (MM).

Under this method, production overheads are charged to period expenses. With this method of calculation, the unit cost of finished products is equal to:
200+150 = 350 rubles
The profit received when calculating the cost using the marginal method will be equal to 1000 rubles. (Table 2).

Table 2. Financial result obtained when using MM, rub.

Option 3. System Constraint Theory (TOS).

This concept was developed in the USA in 1990. Eliyahu Goldratt. His system constraint theory focuses primarily on process control. From the point of view of cost accounting, this theory proposes to consider only material costs as direct costs. As an argument, Goldratt expresses the following: even with a zero level of activity, that is, when production is stopped, the enterprise will be forced to pay wages to workers. Therefore, labor costs cannot be directly charged to variable costs and, as a consequence, they must be included in fixed production costs.

Sometimes in the literature you can find the term "supervariable costs", which refers to direct material costs.

Thus, the cost of production by this method will include only material costs. In the example under consideration, it will be 200 rubles / unit.

When calculating the cost of finished products using the TOC method, the enterprise will incur a loss of 2000 rubles. (Table 3).

Table 3 Financial result obtained when using TOS, rub.

Comparison of results

Let's analyze the results of cost calculation by different methods (Table 4).

Table 4

The difference in the amount of profit arose due to the fact that at the end of the reporting period the company had stocks of finished products, valued differently.

For MPPP: 20 units. X 450 rub. = 9,000 rubles.

For the margin method: 20 units. X 350 rubles = 7,000 rubles

For TOS: 20 units. x 200 rub. = 4,000 rubles.

That is, part of the costs when using the MPPP method settles in stocks and is carried over to the next period when this finished product is sold.

Thus, when comparing different methods, the rule applies: with an increase in the volume of stocks of finished products, the maximum profit is obtained when using the MPPP, and with a decrease in the volume of stocks - maximum profit will give the TOC method.

I will demonstrate this using the example of the same enterprise.

Task 2

Let the enterprise produce 80 units next month. products, and will sell 100 units. All other conditions remain the same.

Let's compare the results of calculating the cost of finished products under new conditions (Table 5).

Table 5 Comparison of calculation results, (thousand rubles)

From this comparison, we can conclude that the more costs are included in the cost of finished products, the more profitable it is for the company's management to increase stocks of finished products to improve financial performance. And even in the case when the actual activity of the enterprise is on the verge of unprofitability (as in the example under consideration), this may not be visible in the Profit and Loss Statement (Form 2).

However, stocks of finished goods are frozen cash enterprises. The enterprise has already paid suppliers for materials, paid wages to workers, etc., but has not received any money from buyers. As a result, this leads the organization to a situation where "there is a profit, but no money."

There is no clear answer as to which of the costing methods is correct. It is believed that reporting prepared using the margin method gives the best information for the purpose of making managerial decisions.

Analysis for and against

Each of the methods for calculating the cost of finished products has its pros and cons.

Total cost absorption method.

Arguments for":

• fixed production costs are part of production process, and should be included in the cost of production for more correct pricing;
• if the company submits reports on international standards, then SSAP 9 (Statements of Standard Accounting Practice) requires the use of the full cost absorption method;
• if stocks are formed for sale in the future period (for example, an enterprise produces products of irregular, seasonal demand), then the MPPP will give a more accurate result of activity by transferring production costs to the period of sale.

Arguments against":

• management can manipulate profit indicators at the expense of stocks of finished products.

margin method.

Arguments for":

• contribution margin gives a better idea of financial condition enterprises;
• When using MPPP in enterprises with different types of product lines, allocating fixed production costs to a specific unit of production is complex and can be misleading about the real unit cost.

Arguments against":

• there is no information on the full cost of a unit and, as a result, pricing becomes more complicated.

TOS method.

Arguments for":

• the method is good in the short term for enterprises in crisis, because it maximizes short-term profits.

Arguments against":

• this method is difficult to use in long-term planning of activities due to the lack of information on unit costs (except for materials);
• complicates the pricing of products, since the remaining "non-material" costs make up a significant part of the costs of the enterprise, and the price of products must be calculated taking them into account.

Thus, various methods cost calculation give different financial results enterprise activities. It is important to understand which of the methods is appropriate to use to analyze activities in each specific situation. At the same time, it should be borne in mind that the difference between the amounts of profit will be obtained only with operational analysis. IN long term the amount of profit when using different accounting methods will be the same, since different costing methods change the cost accounting period, but do not change the cost amount itself.

Profit margin (in other words, “margin”, contribution margin) is one of the main indicators for assessing the success of an enterprise. It is important not only to know the formula for its calculation, but also to understand what it is used for.

Definition of contribution margin

To begin with, we note that the margin is financial indicator. It reflects the maximum received from a particular type of product or service of the enterprise. Shows how profitable the production and / or sale of these goods or services. Using this indicator, you can assess whether the company will be able to cover its fixed costs.

Any profit is the difference between income (or revenue) and some costs (costs). The only question is what costs we need to take into account in this indicator.

Marginal profit / loss is revenue minus variable costs / costs (in this article, we will assume that this is the same thing). If the revenue is greater than the variable costs, then we will get a profit, otherwise it is a loss.

What is revenue - you can find out.

Profit Margin Formula

As follows from the formula, in the calculation of marginal profit data on revenue and the entire amount of variable costs are used.

Revenue Calculation Formula

Since we calculate the revenue by a certain number of units of goods (that is, from a certain sales volume), then the marginal profit value will be calculated from the same sales volume.

Let us now determine what should be attributed to variable costs.

Definition of variable costs

variable costs These are costs that depend on the volume of goods produced. In contrast to the fixed costs that an enterprise incurs in any case, variable costs appear only during production. Thus, if such production is stopped, the variable costs for this product disappear.

An example of fixed costs in the production of plastic containers is the rent for the premises necessary for the operation of the enterprise, which does not depend on the volume of production. Examples of variables are raw materials and materials necessary for the production of products, as well as wage employees, if it depends on the volume of this output.

As we can see, the contribution margin is calculated for a certain volume of production. At the same time, for the calculation it is necessary to know the price at which we sell the goods, and all the variable costs incurred to produce this volume.

So marginal profit is the difference between revenue and variable costs incurred.

Specific contribution margin

Sometimes it makes sense to use specific indicators to compare the profitability of several products. Specific contribution margin- this is a contribution margin from one unit of production, that is, a margin from a volume equal to one unit of goods.

Profit Margin Ratio

All calculated values ​​are absolute, that is, expressed in conventional monetary units (for example, in rubles). In cases where an enterprise produces more than one type of product, it may be more rational to use margin ratio, which expresses the ratio of margin to revenue and is relative.

Calculation examples

Let's give an example of calculating marginal profit.

Assume that a plastic packaging factory produces products three types: per 1 liter, per 5 liters and per 10. It is necessary to calculate the marginal profit and the coefficient, knowing the sales revenue and variable costs for 1 unit of each type.

Recall that marginal profit is calculated as the difference between revenue and variable costs, that is, for the first product it is 15 rubles. minus 7 rubles, for the second - 25 rubles. minus 15 p. and 40 r. minus 27 p. - for the third. Dividing the received data by revenue, we get the margin ratio.

As we can see, the third type of product gives the highest margin. However, in relation to the proceeds received per unit of goods, this product gives only 33%, in contrast to the first type, which gives 53%. This means that by selling both types of goods for the same amount of revenue, we will get more profit from the first type.

In this example, we calculated the unit margin because we took the data for 1 unit of production.

Let us now consider the margin for one type of product, but with different volumes. At the same time, suppose that with an increase in output to certain values, variable costs per unit of production decrease (for example, a supplier of raw materials makes a discount when ordering a larger volume).

In this case, marginal profit is defined as revenue from the entire volume minus the total variable costs from the same volume.

As can be seen from the table, with an increase in volume, profit also grows, but the relationship is not linear, since variable costs decrease as volume increases.

Another example.

Suppose our equipment allows us to produce one of two types of products per month (in our case, this is 1 liter and 5 liters). At the same time, for containers for 1 liter, the maximum production volume is 1500 pcs., And for 5 liters - 1000 pcs. Let us calculate that it is more profitable for us to produce, taking into account the different costs required for the first and second types, and the different revenues that they provide.

As is clear from the example, even taking into account the higher revenue from the second type of product, it is more profitable to produce the first one, since the final margin is higher. This was previously shown by the contribution margin coefficient, which we calculated in the first example. Knowing it, you can determine in advance which products are more profitable to produce with known volumes. In other words, the profit margin ratio represents the proportion of revenue that we will receive as margin.

Break even

When starting a new production from scratch, it is important for us to understand when the enterprise will be able to provide sufficient profitability to cover all costs. To do this, we introduce the concept break even is the volume of output for which the margin equals fixed costs.

Let's calculate the marginal profit and the break-even point on the example of the same plant for the production of plastic containers.

For example, the monthly fixed cost of production is 10,000 rubles. Calculate the break-even point for the release of containers in 1l.

To solve, we subtract variable costs from the selling price (we get the specific contribution margin) and divide the amount of fixed costs by the resulting value, that is:

Thus, releasing 1250 units per month, the company will cover all its costs, but at the same time work without profit.

Consider the contribution margin values ​​for different volumes as well.

Let's display the data from the table in a graphical form.

As you can see from the graph, with a volume of 1250 units, net profit is zero, and our contribution margin is equal to fixed costs. Thus, we found the break-even point in our example.

The difference between gross profit and marginal profit

Consider another principle of cost sharing - direct and indirect. Direct costs are all costs that can be attributed directly to the product/service. While indirect costs are those costs that are not related to the product / service, which the company incurs in the process of work.

For example, direct costs will include raw materials used for production, wage fund for workers involved in the creation of products, and other costs associated with the production and sale of goods. The indirect ones include administration salaries, equipment depreciation (methods for calculating depreciation are described), commissions and interest for using bank loans, etc.

Then there is a difference between revenue and direct costs (or gross profit, “gross”). At the same time, many people confuse the shaft with the margin, since the difference between direct and variable costs is not always transparent and obvious.

In other words, gross profit differs from marginal profit in that for its calculation, the amount of direct costs is deducted from revenue, while for marginal profit, the sum of variables is subtracted from revenue. Since direct costs are not always variable (for example, if the staff of workers has an employee whose wages do not depend on the volume of output, that is, the costs for this employee are direct, but not variable), then gross profit is not always equal to marginal profit.

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If the enterprise is not engaged in production, but, for example, only resells the purchased goods, then in this case both direct and variable costs will, in fact, be the cost of resold products. In such a situation, the gross and contribution margins will be equal.

It is worth mentioning that the gross profit indicator is more often used in Western companies. In IFRS, for example, there is neither gross nor marginal profit.

To increase the margin, which, in fact, depends on two indicators (price and variable costs), you need to change at least one of them, and preferably both. That is:

• raise the price of a product/service;
• reduce variable costs by reducing the cost of producing 1 unit of goods.

To reduce variable costs the best option may be the costs of transactions with counterparties, as well as with tax and other government bodies. For example, the transfer of all interactions to an electronic format significantly saves staff time and increases their efficiency, as well as reducing transportation costs for meetings and business trips.

Marginal cost accounting method, or the "direct costing" method, is very common due to its simplicity. Consider the basic principles of its application.

The essence of the margin method

is based on the fact that the cost of production is formed only as consisting of variable (directly dependent on the volume of products) costs. Fixed costs (not directly related to production) do not participate in the formation of the cost and at the end of the reporting period (month) are immediately included in the financial result.

This method got its name from the concept of "Marginal income", which is calculated as the difference between the proceeds from the sale of manufactured products and the variable cost of these products (clause 6.2.1 of the Methodological provisions for planning, accounting for production costs, approved by order of the Ministry of Industry and Science of the Russian Federation dated 04.01. 2003 No. 2).

This method of cost accounting leads to the fact that work in progress and finished products are also taken into account at cost, which includes only variable costs, i.e., at its incomplete value. Wherein total cost production can be obtained by a fairly simple calculation by distributing the amount of fixed costs by type of product. Such a distribution can be done both by calculation, carried out as needed, and by regularly allocating the corresponding amount to different types of products sold on the financial result account.

The conditionality of the constancy of the amount of costs, estimated as constant, involves the use of the marginal method for industries with enough high speed sales of manufactured products, i.e., having minimal balances in warehouses. The presence of minimum warehouse balance production smoothes the impact of arithmetic operations carried out with the distribution of costs in the marginal method on the final financial result for the reporting period.

Separate accounting for variable and fixed costs, which can be organized on different accounting accounts, makes it possible to simplify the procedure for this accounting and the process of generating the final financial result. In addition, the accounting data generated when applying the margin method reflects a clearly traceable dependence on certain conditions organization of production, which is necessary for use in economic analysis. Based on this data, it is quite simple:

• set and regulate selling prices;
• to analyze the workload and profitability of the use of the equipment used;
• analyze the material component of production costs;
• regulate production volumes.

The data generated by this method make it possible, for example, to calculate the minimum production volume at which income will cover the fixed costs of the organization:

Omin \u003d PoZ / (Ced - PeZed), where:

POS - the amount of fixed costs;

Tsed - the selling price of a unit of production;

PeZed - the cost of production of a unit of production, estimated at variable costs.

The difficulties associated with the use of the marginal method include the procedure for dividing costs into variable and fixed costs.

Collection of variable costs

Variable production costs include:

• Direct costs for its creation. As a rule, these include materials, remuneration of performers, accruals on this remuneration. This may also include (if it is possible to organize accounting within the framework of a specifically created product) energy consumption, equipment rental costs, services provided by its auxiliary divisions or third-party contractors.
• Indirect costs of ensuring the operation of production that creates specific products. This includes those costs without which the work of the production unit is impossible, but it is quite difficult to distribute them by type of product. This is the salary of general-purpose personnel, accruals on it, materials and services that ensure the operation of the workshop, the cost of maintaining equipment used for manufacturing different types products, depreciation of such equipment, energy costs, the separation of which is difficult.

Direct costs are collected directly on those accounts where the final cost of finished products will be formed in relation to the accounting units defined by the organization (order or redistribution):

• 20 - for the main production;
• 23 - for auxiliary production;
• 29 - for service production.

Indirect costs are collected on the account of overhead costs (25) in the context of each of the production units. Monthly, this account is closed, distributing the costs collected on it between the calculation units created in this unit during the month:

Dt 20 (23, 29) Kt 25.

The cost price formed in this way at the end of the month will be taken into account:

• as part of the created finished products (account 43) or semi-finished products (account 21), from where it, in relation to the volumes sold over the same period, will be written off to the debit of account 90:

Dt 43 (21) Kt 20 (23, 29),

Dt 90 Kt 43 (21);

• financial result directly, if we are talking about the implementation of completed works (services):

Dt 90 Kt 20 (23, 29);

• as part of work in progress (Dt 20, 23, 29), if its process is not completed.

Fixed cost accounting

The fixed costs of production under the margin method include general business expenses collected on account 26 and sales expenses recorded on account 44. It is possible to include among them and part of the costs generated on account 25, but it should be remembered that The chart of accounts approved by Order No. 94n of the Ministry of Finance of the Russian Federation dated October 31, 2000 does not provide for the possibility of writing off costs from this account directly to the financial results accounts. Therefore, in order to avoid the emergence of contradictions of a methodological nature, it is better to carefully approach the issue of dividing costs into variables and fixed ones so that account 25 is intended for accounting for variables, and accounts 26 and 44 for accounting for constants.

For expenses collected on account 26, the accounting policy of the organization using the margin method must indicate that it chooses the method of monthly attributing them directly to the debit of account 90. With respect to account 26, the Chart of Accounts allows for such a choice. For account 44, this choice is not needed, since the costs collected on it should be fully charged (with the exception of the costs for packaging and transportation subject to distribution) monthly to the financial results accounts.

Thus, the total amount of fixed costs for the month with the margin method will be formed on the debit of account 90 in correspondence with the accounts for recording these costs:

Dt 90 Kt 26, 44.

Results

Marginal cost accounting method involves a clear division of costs into variables (directly affecting the volume of production) and fixed (not directly related to production, but ensuring the operation of the organization as a whole). The cost of finished products and work in progress is formed at the level of including general production costs (i.e., it is incomplete). Fixed costs directly from the accounts of their accounting are immediately credited to the financial result.