Any enterprise is interested in receiving highest profit at the lowest cost. The profitability of his work depends on this. Therefore, accounting and classification of expenses occupies an important place in analytical activities. Costs are an important category that affects the cost and competitiveness of products. Therefore, its study is mandatory in the activities of the analytical service of almost any enterprise or organization.

To obtain more income from sales in the reporting period, the manager must identify negative trends in the distribution of expenses and develop measures to improve them. To do this, he must have complete information on this issue.

Definition of concepts

To correctly understand the procedure for accounting for enterprise costs, it is necessary to understand these economic categories. This will avoid confusion.

Costs are all the “donations” of the enterprise that were made by it to obtain a certain result. These are both material costs, expressed in monetary terms, and lost benefits.

When accounting for costs, financial professionals differentiate between costs and expenses. Although these concepts are often used as synonyms, this is not entirely true.

IN general view we can say that costs are funds spent by a company on the purchase of goods or services, which are subsequently deducted from profits. And expenses are the cost of all resources that the company has already spent in a certain period for future income. Costs are reflected in balance sheet accounts until revenue is generated from their use. At this point, it becomes an expense and appears on the income statement.

The need for classification

Cost classification is necessary tool in the work of an analyst. This allows for a comprehensive look at this economic category.

By collecting costs according to certain characteristics into groups, you can manage them more effectively. Having studied negative trends, it is easier to develop measures to improve the situation from different aspects of impact.

Using the classification of costs, the financial manager carries out a qualitative planning process. Based on information collected in a certain way, the manager will be able to direct the company’s activities in the right direction.

Therefore, the classification of costs allows you to improve their structure and receive more net profit in the planning period.

Types of production costs

By grouping production costs, we can distinguish their main categories by place of origin, types of expenses and cost carriers.

In the first principle of grouping, data is collected from homogeneous structural units (shops, sites, production facilities). This allows you to track the internal production organization and the functioning of each department.

Cost carriers are homogeneous groups of products and services of the company. This information is used to analyze unit costs. And by type, costs are collected into groups according to costing items and economically homogeneous elements.

Economically homogeneous elements

Homogeneous from an economic point of view types of costs for the production and sale of products are taken to be groups that cannot be broken down into separate components. Similar elements include the following categories:

• material costs;
• salary;
• social Security contributions;
• depreciation;
• other production costs.

Regardless of the place and purpose of occurrence, information for these items is displayed for the reporting period. This allows for an analysis of current costs. The calculation involves considering the part of each item in the total costs.

For example, if material costs in the structure are the most a large number of, production is considered material-intensive.

Costing

To consider the cost by its constituent elements, a cost calculation is performed. The list of articles is determined based on the company’s industry, as well as internal organization company work.

However, production and sales costs are usually calculated using the following system:

1. Materials, raw materials.
2. Purchased resources (services, semi-finished products).
3. Fuel, energy for production.
4. Deductions for an extra-budgetary fund.
5. Preparation, production development.
6. Payment of workers.
7. Expenses for servicing machines and equipment.
8. Total company costs.
9. Household expenses.
10. Marriage losses.
11. Business expenses.

The 1st to 8th points add up to the workshop cost, and the last 3 items are the production price of the product.

Attribution to cost

The volume of total costs is divided according to the method of attribution to the cost of direct and indirect. The latter cannot be attributed directly to a unit of production.

Indirect costs accumulate over the entire period, and then are taken into account in the cost of the entire finished products. These include labor costs service personnel, cost of auxiliary components, maintenance of production facilities.

Direct costs can be charged directly per unit of production. They arise during the manufacture of a certain type of product. The greater the share of direct costs in the total number of them for the enterprise, the more accurately you can determine the value of its cost. The analysis of costs in the current and planned periods depends on this.

Possibility of regulation

The costs of any enterprise can be divided into controllable and uncontrollable. This classification is necessary for managers to understand what they can influence and what they cannot.

The regulated group is assigned to specific control centers. They are controlled by purchasing managers, warehouse managers, heads of production preparation groups, etc.

Regulated costs include costs associated, for example, with violations of labor discipline or production technology.

Almost all costs fall into this general group. Only their control centers differ in their area of ​​competence. Global issues are decided by the head of the enterprise. Control over site costs is exercised by shop managers who cannot influence general production decisions.

Not so long ago in Russia, the concept of management accounting existed only for those companies that, due to the specifics of their business, were closely integrated into world economy. The most striking example is oil and gas or transport corporations. It gradually became obvious that maintaining internal management accounting is necessary for effective operations any enterprises. In Western economic universities management accounting is taught as academic discipline, and little by little this practice is taking root here too. In various literature, it is often proposed to use financial statements as information base for managerial and financial analysis. But accounting, as a rule, keeps accurate accounting, and in management, the accuracy of accounting must be such as to ensure the required quality of decisions made. Unlike accounting document flow, managerial document flow is not strictly regulated from the outside; moreover, there can be no talk of using unified forms in management document flow. financial statements. Successful operation of the system management accounting contributes to the effective implementation of functions common system enterprise management. At the same time, the administration of the enterprise independently decides the issues of organizing management accounting - how to classify costs, how much to detail where costs arise, how to keep records of actual or planned costs, how to organize internal management reporting and control at the enterprise. For effective management Costs in production for the purposes of management accounting have developed their own classification of costs. Other than that equal conditions On the market competitive advantage has a lower cost enterprise. This means that cost management is essentially the basis of business.)

CLASSIFICATIONS OF COSTS IN MANAGEMENT ACCOUNTING

The goal of any commercial enterprise is to maximize profit. The amount of profit directly depends on the price of the product and the cost of its production. Enterprise costs are a complex and multifaceted phenomenon. In management accounting, the purpose of any classification of costs is to assist the manager in making correct, rationally based decisions, since the manager, when making decisions, must know what costs and benefits they will entail. Therefore, the essence of the cost classification process is to highlight that part of the costs that the manager can influence. Product cost includes different kinds costs that depend and do not depend on the operation of the enterprise, arising from the nature of this production and not directly related to it. Due to this important has a clear definition of the composition of the costs that form it. In the theory of domestic accounting and analysis, a classification of costs has been developed on various grounds. In practice, enterprise costs are traditionally grouped and accounted for by composition and type, place of origin and carrier.

1. Classification of costs by composition Based on their composition, costs are divided into single-element and complex.

Single element are called costs consisting of one element - materials (minus the cost of returnable waste), wages, contributions for social needs, depreciation, etc. These costs, regardless of their place of origin and intended purpose, are not divided into various components, i.e. they can be broken down into their components.

Comprehensive are called costs consisting of several elements, for example, workshop and general plant expenses, which include wages of the relevant personnel, depreciation of buildings and other single-element costs. For example, shop (general production) costs include almost all elements.
Such a grouping of costs with varying degrees of detail can be carried out depending on economic feasibility and the desire of management. For example, in enterprises with a high degree of capital intensity of production, wages with deductions account for less than 5% in the cost structure. At such enterprises, as a rule, direct wages are not isolated, but are combined with the costs of maintenance and production management under the item “added costs”.

2. Classification by types of costs

Cost accounting classifies and evaluates the resources used in the production and sale of products. Based on this criterion, costs are classified according to costing items and economic elements.

2.1 Classification of costs by economic elements

The composition of costs included in the cost of production is regulated by the relevant regulations, first of all - “Regulations on the composition of costs for the production and sale of products (works, services), included in the cost of products (works, services), and on the procedure for forming financial results taken into account when taxing profits” (approved by Decree of the Government of the Russian Federation on August 5, 1992 No. 552 with subsequent amendments and additions). The same document establishes a single list of economically homogeneous enterprises for all enterprises. cost elements:

• material costs;
• labor costs;
• contributions for social needs;
• depreciation of fixed assets;
• other costs.

Grouping costs by economic elements is the object of financial accounting and shows what exactly was spent on production, what is the ratio of individual elements in the total amount of costs. This grouping is used when drawing up an appendix to the balance sheet (form No. 5). Grouping costs by economic elements allows you to determine and analyze the cost structure of an enterprise. To carry out this type of analysis, one should calculate specific gravity one or another element in the total cost. Depending on this ratio, economic sectors can be divided into material-intensive (high level of material costs in production costs), labor-intensive (high share of labor costs), capital-intensive (depreciation of fixed assets and other assets predominates).

A cost item is a set of costs reflecting their homogeneous intended use. To control the composition of costs at the places where they were incurred, it is necessary to know not only what was spent in the production process, but also for what purpose these costs were incurred, i.e. take into account costs by direction, in relation to technological process. Such accounting allows you to analyze the cost according to its components and for some types of products, establish the volume of costs of individual structural divisions. The solution to these problems is carried out by applying the classification of costs according to costing items. A set of cost items is usually called a cost nomenclature. Each enterprise can set the nomenclature of articles for itself independently, taking into account its specific needs. According to clause 8 of Accounting Regulations 10/99 “Expenses of the organization” “for management purposes in accounting accounting is organized by cost items. The list of cost items is established by the organization independently.” Their sample list, composition and methods of distribution by type of product are determined in accordance with industry standards methodological recommendations, based on the characteristics of technology and production organization by the enterprise itself. In the most general form, the nomenclature of costing items (cost items) is as follows:

1. “Raw materials and basic materials”;

2. “Purchased products, semi-finished products own production, Third-party company services";

3. “Returnable waste” (subtracted);

4. “Fuel and energy for technological purposes”;

5. “Costs for remuneration of production workers”;

6. “Deductions for social needs”;

7. “Expenses for preparation and development of production”;

8. “Workshop expenses”;

9. “Other production costs”;

10. “General expenses

11. “Losses from marriage”;

12. “Business expenses.”

The total of the first ten articles forms the production cost, and the total of all twelve articles forms the production cost. full cost products.

3. Classification by places of origin and cost carriers

At the place of origin, costs are grouped and accounted for by production, workshop, site, department and other structural divisions of the enterprise, i.e. by responsibility centers. This grouping of costs allows you to organize internal cost accounting and determine the production cost of products. Accounting by responsibility centers “ties” cost accounting to the organizational structure of an enterprise or organization.

The final stage is grouping and accounting by cost objects, i.e. products, works, services in order to determine their cost. The simplest way to calculate production costs is to divide the total costs by the volume of output. However, this method can only be used if the enterprise produces one type of product without creating stocks of semi-finished or finished products. A more complex method is cost calculation by cost items. Direct costs are directly included in the cost of production, and indirect costs are distributed using special bases and distribution coefficients.

4. Classification of costs according to the method of inclusion in the cost of production

Direct costs- costs that, at the time of their occurrence, are directly attributed to the cost carrier (calculation object). These are 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 (invoices, orders). This is a simplified formulation, but it reflects the essence of the issue.

Indirect costs cannot be directly attributed to any product. They are distributed among individual products according to the methodology chosen by the organization (in proportion to the basic salary of production workers, the number of machine hours worked, hours worked, etc.). This technique is described in the accounting policy of the enterprise. Indirect costs are divided into two groups:

General production (production) expenses – These are general shop expenses for organization, maintenance and production management. In accounting, information about them is accumulated on the account. 25 “General production expenses”.

General business (non-production) expenses are incurred for the purpose of production management. They are not directly related to production activities organizations and are accounted for in account 26 “General business expenses”. Distinctive feature general business expenses is that they do not change depending on changes in production (sales) volume. They can be changed by management decisions, and the degree of their coverage can be changed by sales volume.
In practice, it is very difficult to classify a certain type or item of costs as direct or indirect. There is no difficulty if the organization carries out only one type of activity, for example, providing carpet dry cleaning services. In this case, all depreciation of the workshop's assets can be attributed to direct types of costs.

The division of costs into direct and indirect depends on the method of attributing costs to the cost of production.

5. Classification of costs depending on the level of business activity

IN practical activities to the manager manufacturing enterprise Many management decisions have to be made, such as:

• production of which products to continue or stop;
• produce or purchase components;
• what price to set for the product;
• whether to buy new equipment;
• whether to change the technology and organization of production, etc.

To achieve the desired results, it is necessary to use cost information using various methods their groupings and generalizations.

In these conditions, cost grouping is important in relation to production volume. Based on this criterion, costs are divided into fixed and variable.

Fixed costs do not depend on the volume of production, that is, they do not change when the volume of production changes. However fixed costs, calculated per unit of production, change with changes in production volume. These include rent, depreciation, etc.

Variable costs depend on volume and change in direct proportion to changes in production volume. Variable costs calculated per unit of production are a constant value. These include the costs of raw materials and supplies, labor costs for production workers, etc.

In addition, there are mixed costs, which contain both fixed and variable components. Part of these costs changes with changes in production volume, and the other part does not depend on production volume and remains fixed during the reporting period. For example, a monthly telephone fee includes a constant amount of the subscription fee and a variable part, which depends on the number and duration of long-distance telephone calls. Sometimes mixed costs are also called semi-variable and semi-fixed. Therefore, when accounting for costs, they must be clearly distinguished between fixed and variable.

Dividing costs into fixed and variable is important in choosing an accounting and costing system. In addition, this grouping of costs is used in analyzing and forecasting break-even production and, ultimately, for choosing economic policy enterprises.

The above classification of costs in the operating conditions of domestic enterprises best manifests itself in the form of production and periodic costs.

The division of costs into production and periodic is based on the fact that the cost of production should include only production costs. They, as necessary, form the production cost of products and are used to calculate the cost of a unit of production. Period costs are not necessary for the production of products and are not taken into account when determining the cost of a unit of production. They are used to ensure the process of selling products and the functioning of the enterprise as an economic unit and are directly written off as a decrease in profit from sales of products.

Such a grouping of costs is rarely found in domestic accounting practice. Meanwhile, it has long been widely used in countries with developed market economies, since the resulting accounting information more adequately reflects the process of market pricing and allows for a comprehensive analysis and planning of the relationship between production volumes, prices and production costs.

Production costs include:

• direct material costs;
• direct labor costs with deductions for social needs;
• losses from marriage;
• production overhead.

Manufacturing overhead consist of the costs of operating production machinery and equipment and shop costs.

Recurring expenses are divided into selling, general and administrative expenses. These include a significant part of the total cost of management, production maintenance, and product sales, which, according to managers, depends not on the volume of production and sales, but on the organization of production and commercial activities, the business policy of the administration, the duration of the reporting period, the structure of the enterprise and other factors.

6. Classification of costs by economic role in the production process and management decision-making

Practice of organizing management accounting in economic developed countries provides different options for classifying costs depending on the target setting and areas of cost accounting. The direction of cost accounting is understood as an area of ​​activity where separate, targeted accounting of production costs is necessary. Consumers of internal information determine the direction of accounting that they require to provide information on the problem under study.

First of all, accounting accumulates information about three categories of costs: costs of materials, labor and overhead costs. Then the generalized costs are distributed according to accounting areas:

• for calculating and assessing the cost of manufactured products;
• for planning and management decision making;
• to carry out the control and regulation process.

In each of the three areas listed above, in turn, further detailing of costs occurs depending on management goals.

By economic role in the production process Product costs are divided into basic and overhead.

Main These are the costs directly related to the production process: raw materials, fuel and energy for technological purposes, labor costs for production workers, etc. In foreign literature, the main costs are called product costs.

Invoices(period costs) expenses are generated in connection with the organization, maintenance of production and its management. They consist of complex general production and administrative expenses. The amount of these expenses depends on the management structure of departments, workshops and enterprises.

In the process of making management decisions, the manager must have sufficient information that would promise benefits to the enterprise from the production of one or another type of product. In these conditions, the division of costs into alternative (imputed), irrevocable, incremental, marginal and relevant becomes of particular importance.

In enterprises, limited resources create limitations production capabilities. Each resource unit has a certain return that characterizes the efficiency of its production use. Giving back has its limits. Even with the best, material-saving technology, you cannot get more than a ton of metal from a ton of ore. The productivity of people, machines, and equipment also has an upper limit. As a result, for a given amount of resources there is a limit to the volume of output. Under these conditions, the possibility of increasing the production of one good is achieved at the cost of reducing the production of another. The concept of opportunity cost is based on this fact. Product opportunity cost is determined by the quantity of another good that one has to give up in order to acquire or receive an additional unit of the given one. This is the price of a discarded, missed alternative that had to be replaced by a more preferable one, i.e. the cost of loss, missed opportunity.

The costs associated with giving up one product in favor of another are called alternative (imputed) costs. They represent lost profits when choosing one action precludes the occurrence of another action. Opportunity costs arise when resources are limited. If resources are unlimited, opportunity costs are zero.

Sunk costs- these are expenses that were made in the past as a result of earlier decision taken. Therefore, they cannot affect future costs and cannot be changed by any present or future action. An example of such costs would be the initial cost of purchased materials and equipment. Even though the acquired resources are not currently used, the costs of acquiring them cannot be changed by any future actions.

Incremental costs are additional and arise in cases where a certain batch of products is produced additionally. For example, if as a result of some decision fixed costs increase (a premium is paid for overtime work), then these costs are called incremental. If the decision made on additional output does not entail an increase in the absolute amount of fixed costs, then incremental costs are equal to zero.

Marginal costs- These are additional costs when one more unit of output is produced. Their difference from incremental costs is that marginal costs are calculated not for the entire output, but per unit of production.

Marginal costs are usually different for different production volumes. They decrease with increasing output. For example, it is more profitable for an enterprise to produce 10 sets of furniture products than one.

Depending on the specifics of the decisions made, costs are divided into relevant and irrelevant. Relevant(i.e., significant, significant) costs can only be considered those costs that depend on the management decision in question. In particular, past costs cannot be relevant because they can no longer be influenced. At the same time, opportunity costs (lost profits) are relevant for making management decisions.

7. Classification of costs for the purposes of control and regulation.

The management process at an enterprise includes not only forecasting, planning, accounting and cost analysis, but also regulation and control of their level. For these purposes, the following classification of costs is used: regulated and unregulated; effective and ineffective; within the limits of norms and for deviations from them; controlled and uncontrolled.

According to the degree of adjustability costs are divided into fully, partially and weakly regulated.

Fully adjustable costs arise primarily in the areas of production and distribution. These are costs recorded by responsibility centers, the value of which depends on the degree of their regulation by the manager. Arbitrary expenses take place primarily in R&D (research and development), marketing and customer service. Weak regulated (specified) costs occur in all functional areas.

The degree of cost control depends on the specifics of a particular enterprise: the technology used; organizational structure; corporate culture and other factors. Therefore, there is no universal methodology for classifying costs according to the degree of adjustability - it can only be developed in relation to a specific enterprise. The degree of cost control will vary depending on the following conditions:

• the duration of the period of time (with a long period, it becomes possible to influence those costs that are considered given in a short period);
• the powers of the decision maker (costs that are specified at the level of the shop manager may turn out to be regulated at the level of the director of the enterprise).

The results of an enterprise's activities are significantly influenced by the division of costs into productive (effective) and unproductive (ineffective).

Effective- these are productive costs, as a result of which income is received from the sale of those types of products for the production of which these costs were incurred. Ineffective- these are costs of an unproductive nature, as a result of which no income will be received, since the product will not be produced. Ineffective costs are losses in production. These include losses from defects, downtime, shortages and damage to inventory items, etc. The obligation to highlight ineffective costs is interpreted in order to prevent losses from penetrating into planning and rationing.

An important role in cost management is the control system, which ensures the completeness and correctness of actions in the future aimed at reducing costs and increasing production efficiency. To ensure a cost control system, they are divided into controlled and uncontrollable.

Controlled- these are costs that can be controlled by the subjects of management. In their composition, they differ from regulated ones, since they are targeted in nature and can be limited to some individual expenses. For example, in an enterprise it is necessary to control the consumption of spare parts for the repair of equipment located in all departments of the enterprise.

Uncontrolled - These are costs that do not depend on the activities of management subjects. For example, revaluation of fixed assets, which entailed an increase in depreciation amounts, changes in prices for fuel and energy resources, etc.

An important condition for effective cost control is their division into costs within the limits of norms (standards) and deviations from them. Based on the available information about cost deviations, the manager can develop and implement corrective actions. He can choose one of three courses of action: do nothing, eliminate deviations, or revise norms (standards).

In order for the cost control system at an enterprise to be effective, it is necessary to first identify the centers of responsibility where costs are generated, classify costs, and then use a cost management accounting system. As a result, the head of the enterprise will be able to timely identify “bottlenecks” in planning, cost formation and take appropriate decisions. management decisions.

Conclusion

Maintaining economic activity in a market economy requires managers to take effective measures to manage the organization, operational guidance on decisions production tasks, choosing the right strategy to achieve your goals. Under these conditions, the role of accounting increases as the main source of accurate and timely information about all economic processes of an enterprise. Direct management and control over the activities of the organization, identifying reserves for increasing production efficiency are the main tasks, which two accounting subsystems help to solve: financial and management accounting. If financial Accounting is mandatory for an economic entity, then maintaining management accounting is voluntary. Management accounting has not yet found widespread use in domestic organizations. This type of accounting is one of the most effective means for forecasting and planning the activities of an organization. It helps business managers determine the optimal proportions between price and sales volume, between fixed and variable costs, and minimize business risk. Based on management accounting data, auditors, accountants and managers can give a more in-depth assessment of financial results and justify recommendations for improving the operation and reducing costs of the enterprise. Working in the constant competition of a real market economy, managers can appreciate the analytical capabilities of management accounting.

Literature

1. O.V. Grishchenko: Management accounting; Lecture notes. Taganrog: TTI SFU, 2007.

2. Kerimov V.E., Management accounting: Textbook, ed. HELL. Sheremet.- M.: ITC “Marketing”, 2001.

3. S.A.Nikolaev: Management accounting.-M. Information agency "IPBR-BINFA", 2005.

4. Ilyin A.I., Sinitsa L.M. Enterprise planning, Part 2, - Minsk, New Knowledge LLC, 2000

5. Management Accounting, ed. HELL. Sheremet, – Moscow, ID FBK PRESS, 1

Practical part. Option No. 1

Task No. 1

Give comparative characteristics management and financial accounting.

Task No. 2

1. Based on frequency of occurrence, production costs are divided into current and non-recurring.

2. a brief description of selling expenses and variable costs

A) Selling expenses - costs associated with the shipment and sale of goods. These are expenses for advertising, packaging and packaging of publications in warehouses, delivery of products, payment for the services of wholesalers and other intermediary enterprises, and maintenance of premises. In relation to MBI, commercial expenses include expenses for the day " Open doors", organized annually to attract new students, i.e. for advertising purposes.

B) Variable costs are costs, the value of which is directly (proportionally) related to the volume of production of goods and services. For production, variable costs are raw materials and supplies, wages for workers in production shops, costs for fuel and other energy resources. In relation to MBI, variable costs include the production of passes, student cards and grade books.

Task No. 3

1. Using the minimum-maximum (low-high) method, determine the variable and constant components of the total expenses of the enterprise.

2. Present your total expenses as a formula.

3. Determine what the cost will be for 18,700 machine-hours of equipment operation.

1) We calculate costs at maximum and minimum levels of business activity:

Swing=1600*51.25=820000 rub;

Zmin=14800*52.16=771968 rub;

2) Find the deviation value of business activity levels:

∆V=1600-14800=1200 m/hour;

3) Find the cost deviation:

∆З=820000-771968=48032 rub;

4) Determine the amount of variable costs per unit. products:

∆З/∆V=48032/1200=40.026 rub

5) Find the amount of variable costs in each month:

Zper max= 40.026*16000=640416 RUR

Zpermin=40.026*14800=592384 rub.

6) Find the amount of fixed costs in each month:

Zpost max=820000-640416=179584 RUR

Zpost min=771968-592384=179584 RUR

7) Total cost formula:

where Zpost – fixed costs for the period;

V – production volume

The total cost equation has the form: Ztot = 40.026* V+179584

At a business activity level of 18,700machine/hour, the total costs will be equal to: Ztot =40.026*18700 +179584= 928060.2 rubles

Task 4

Based on initial data:

1. Find the number of products at the break-even point.

2. Determine how many products must be sold to achieve the planned profit.

3. Determine the net profit of the enterprise at the planned production volume.

1) Determine the sales volume at the break-even point. To do this we use the formula:

,

where Vcrit is the sales volume of products at the critical point (break-even point);

Tsed. – selling price per unit of production.

Vcrit=390000/ (450-210)=1625 pcs

2) Determine the sales volume with a planned profit of 30,000 rubles.

where B is revenue from the sale of products;

Zpost – fixed costs;

Zper units – variable costs per unit of production;

V – production volume (sales);

Pr – profit from the sale of products.

Sales revenue is the product price multiplied by sales volume. So, transforming the formula, we get:

Pr=Tsed* V-Zper unit* V –Zpost

V=(390000+30000)/(450-210)=420000/240=1750pcs

3) Net profit is the profit remaining at the disposal of the organization after paying income tax. This means that with a planned production volume of 1680 and a tax rate of 20%, the amount of net profit will be equal to:

PR h=((450-210)*1680-390000)-20%=10560rub

Task 5

1. Define marginal profit enterprises with actual sales volume.

2. What should be the selling price of the product if it is planned to increase profit by 20% with a constant sales volume?

1) We determine the marginal profit of the enterprise based on the actual sales volume. To do this we use the formula:

*V

Let us present the amount of revenue as the product of the price per unit of production and the volume of output, then

MP = Tsed* V – Zper.* V ,

where MP is the total amount of marginal profit;

Zper.* V – total amount of variable costs.

MP = 9*700- 5*700= 2800 rub.,

2) Determine the actual profit, which is calculated as the difference between revenue and the amount of fixed costs:

Pr. fact = 2800-1800 = 1000 rub.

3) We calculate the planned profit:

Pr = 1000*20%=1200 rub.,

4) Define selling price products with a constant sales volume and an increase in profit by 20%:

Price = (1200 +1800)/700 +5 = 9.29 rubles

Task No. 6

The shoe factory produces four types of shoes. There are no work in progress balances at the beginning of the month.

Required:

1) Compile a log of business transactions for the month.

2) Reflect business transactions on accounting accounts.

3) Distribute indirect costs by type of product in proportion to the total amount of direct costs.

4) Distribute sales expenses in proportion to sales proceeds.

5) Determine the actual production cost per unit of each type of shoe.

6) Determine the total cost per unit of sold shoes of each type.

There are data on costs and volume of production and sales for the month.

Task 7

Reflect underallocated (excessively written off) general production expenses on the accounting accounts.

Initial data:

The organization initially determines general production costs and writes them off to the costs of the main production based on the standard coefficient.

1) As a rule, the OPR list differs from the OPR fact. Let's compare these readings. To do this, calculate the written-off amount of ODA:

OPR list = 20 * 4100 = 82,000 rubles;

Because OPRfact. more than the OPR list, and the deviation equal to 3200 rubles does not exceed 10%, we can add the amount of the deviation to the cost products sold: D 90/2 – K 25 - 3200 rub.

The activities of a company are associated with certain costs (expenses). Costs reflect how much and what resources were used by the firm. The total amount of costs associated with the production and sale of products (works, services) is called cost.

The cost of products (works, services) is the most important qualitative indicator, reflecting the results of the economic activity of an enterprise, as well as a tool for assessing the technical and economic level of production and labor, and the quality of management. It acts as the initial basis for pricing, and also has a direct impact on profits, the level of profitability and the formation of a national monetary fund - the budget.

The above definition of cost refers to production costs and, in the accepted classification, constitutes production cost, and taking into account the costs of selling products, the full cost of industrial products.

The amount of costs depends on the prices of resources necessary for the production of goods, as well as on the technology of their use.

The price at which production resources are purchased does not depend on the activities of the enterprise. It is determined by the prevailing supply and demand for resources.

Consequently, the technological aspect of the formation of production costs is extremely important for an enterprise, which determines, on the one hand, the quantity of attracted production resources, and on the other, the quality of their use.

Moreover, the enterprise must use production methods that would be effective both from a technological and economic point of view and would ensure the lowest production costs.

Classification of costs by elements and items

Depending on the location of costs in the economic activity of an enterprise, a distinction is made between shop, production and full cost.

Shop cost refers to the cost of a shop to manufacture products. The cost of production can be determined for a site, shift, or team.

Production cost is the sum of the production costs of the workshop and general plant expenses, which include enterprise management costs (salaries of plant management personnel, depreciation and current repairs of general plant buildings, etc.). Unproductive expenses are also taken into account (losses from defects, shortages and damage to material assets, etc.).

The total cost of industrial products consists of the costs of production and sales of products, i.e. this is the sum of production costs and non-production expenses (cost of packaging purchased externally, deductions sales organizations in accordance with established norms and agreements, etc.).

Depending on the purpose (planning, accounting, analysis, management, etc.), the following types of cost can be used: cost of gross, commodity or sold products, cost of comparable products, unit cost of production, etc.

There are also planned, estimated and reported (actual) costs.

The planned cost reflects the maximum allowable amount of costs and includes only those costs that, given the level of technology and organization of production, are necessary for the enterprise. It is calculated according to progressive planned standards for the use of the active part of fixed capital, labor costs, consumption of material and energy resources.

The estimated cost is used in technical and economic calculations to substantiate projects for the implementation of scientific and technological progress.

The actual cost reflects the real costs of production and sales of products. In enterprises with well-established production, the reported cost, as a rule, should be lower than planned. An economy regime is created by improving the use of fixed capital by labor and material resources. An excess of the reported cost over the planned cost is observed when the operation of the enterprise deteriorates.

In the domestic practice of cost management for the purposes of planning, accounting and calculation, there is the following classification:

by type of production - main and auxiliary;

by type of product - a separate product, a group of similar products, an order, redistribution, work, services;

at the place of cost occurrence - site, workshop, production, self-supporting team;

by composition and economic content - by elements and cost items;

by methods of inclusion in the cost - direct and indirect;

according to the degree of participation in the production process - main and invoices;

according to the degree of dependence on a decrease in production volume - into proportional (conditionally variable) and disproportionate (conditionally constant)

according to the time of attribution to the cost of production - current expenses, deferred expenses and future expenses;

according to the degree of homogeneity of costs - into elemental and complex ones. For practical use in a cost generation management system, it is advisable to use classification by elements and cost items.

Grouping costs by economic elements is used when drawing up cost estimates for the production of all manufactured products, planning to reduce costs, determining its structure, as well as when rationing working capital. It differs from the grouping of costs by item in that in it all costs are distributed according to types that characterize their economic content, without taking into account the places of their occurrence.

For enterprises of all industries, the following mandatory nomenclature of production costs by economic elements has been established:

material costs (minus the cost of returnable waste). This includes the cost of raw materials purchased from outside for the production of products, components and semi-finished products, fuel and energy of all types, spent both for technological purposes and for production services (heating the building, transportation costs, etc.). The cost of material resources excludes the cost of returnable waste, which refers to the remains of raw materials formed during the production process and which have lost completely or partially the consumer qualities of the original product and, therefore, are used at increased costs or are not used at all for their intended purpose;

labor costs. This includes the basic and additional wages of the industrial production personnel of the enterprise, including bonuses to workers and employees for production results, incentive and compensation payments, as well as the cost of remuneration for non-employee employees engaged in the main activities;

contributions for social needs. This includes mandatory contributions according to established standards to social insurance authorities, Pension Fund, State Employment and Health Insurance Fund as a percentage of workers' compensation;

depreciation of fixed assets. This includes the amount of depreciation charges for the complete restoration of fixed assets. production assets determined on the basis of their book value and established standards, including accelerated depreciation of their active part;

other costs. This includes all other costs not included in the previously listed cost elements. These are taxes, fees, contributions to special funds and payments on loans within the established rates, business trip costs, payment for communication services and others.

Grouping costs by economic elements is not suitable for calculating the cost of a unit of production, since many costs cannot be distributed among types of products.

When calculating unit cost individual species products, costs are grouped by costing items. This grouping is made depending on the place of origin and purpose of costs by type of product and service. It is used to determine the unit cost of individual types of products, as well as to plan and record costs for workshops and production rework.

The list of costing items, their composition and methods of distribution by type of product, work, and service are determined by industry guidelines on planning, accounting and calculating the cost of products (work, services), taking into account the nature and structure of production. The following nomenclature of costing items is used as a standard grouping:

raw materials and supplies (minus the cost of returnable waste). This includes the costs of all raw materials and basic materials that are part of the manufactured product or are necessary components in its manufacture, including the cost of purchasing, procuring and delivering them to the enterprise’s warehouse. The cost of auxiliary materials, purchased products and semi-finished products can be separated into a separate item if they occupy a significant share in the cost of production. The cost of raw materials produced in-house is determined by the shop cost of quarries;

fuel for technological purposes. This includes the costs of all types of fuel used directly in the process. The cost of fuel spent on space heating is taken into account in the item of general production and general economic expenses;

energy for technological purposes. This includes the costs of all types of energy, purchased or generated in-house, used in the technological process;

basic wage for production workers. This includes the cost of paying workers directly related to the production of products, including bonuses and other incentive payments;

additional wages for production workers. This includes payments provided for by labor legislation or collective agreements for time not worked in production: payment for regular and additional holidays; payment of preferential hours for teenagers, etc. Determined by established percentages of the basic salary;

deductions for social insurance of production workers are made at established percentages of the amount of basic and additional wages of production workers;

expenses for preparation and development of production. This includes costs associated with the development of new production facilities, new workshops and technological lines;

costs of maintaining and operating equipment. This includes costs for depreciation and repair of equipment and Vehicle, for the operation of equipment (lubricants and cleaning materials, wages with deductions for social insurance of auxiliary workers, equipment maintenance), other costs associated with the maintenance and operation of equipment;

general production expenses. This includes the costs of maintaining the management staff and junior maintenance personnel of the workshop, depreciation, maintenance and all types of repairs of products, structures and equipment of the workshop, labor protection costs, as well as losses from downtime, from shortages of material assets and other non-production losses of the workshop.

The summation of costs for the above items forms the workshop cost of production.

general running costs. This includes costs associated with managing the enterprise and organizing production in general (salaries of management staff, business trips, depreciation, maintenance and ongoing repairs of buildings, etc.), as well as taxes, fees, and non-productive expenses.

General production and factory expenses are distributed between individual types of products, as a rule, in proportion to the basic wages of production workers;

losses from marriage. This includes the cost of final production, as well as the cost of correcting defects.

The summation of all costs for all of the above costing items forms the production cost.

Non-production expenses include costs of selling finished products.

All of the above cost items form the full cost of production.

Depending on the methods of inclusion in the cost of certain types of products, costs are divided into direct and indirect.

Direct costs are the costs associated with the production of certain types of products (raw materials, basic materials, basic wages of production workers, etc.), which can be directly and directly included in their cost.

Indirect costs cannot be attributed to the production of a specific product, since they are related to the work of the workshop or enterprise as a whole. They are distributed among various products in proportion to one or another conventional measure, for example, the wages of the main production workers.

According to the degree of participation in the production process, expenses are divided into main ones directly related to the implementation production process, and invoices related to supply and production management.

According to the degree of dependence on changes in production volume, costs are divided into proportional (conditionally variable) and disproportionate (conditionally constant).

Conditionally variable costs change in proportion to the growth of production volume (raw materials, basic materials, fuel consumption, energy for technological purposes, etc.).

Conditionally fixed costs do not change significantly when production volume decreases (costs for lighting, heating, depreciation of buildings and structures, etc.).

Based on the time at which costs are allocated, expenses are divided into current and non-recurring.

Current expenses are those that are incurred and included in the cost of production of the reporting period.

Non-recurring expenses are those that support the production process over a long period of time. They are in turn divided into deferred expenses and future expenses. Deferred expenses include expenses incurred in the reporting period, but included in the cost of production gradually in parts in subsequent periods. Forthcoming expenses are those that are included in the costs of the current period, but will be incurred in future periods. This is done with the aim of including them evenly in the cost of production. Such expenses include reserves for paying employees for regular vacations, for equipment repairs, etc.

Based on the degree of homogeneity, costs are divided into elemental and complex.

Complex costs are multi-element items. This includes general production and general economic, commercial and other expenses.

Such a division is necessary primarily when planning the cost of new types of products, when all costs by type are identified.

IN market economy costs are also classified into explicit and implicit (implicit).

Explicit (accounting) costs include those that take the form of direct payments to suppliers of production factors. For example, wages of workers, employees, managers, payments to banks and other suppliers of financial and material resources, and much more.

Implicit costs are the opportunity costs of resources used that belong to the owners of the firm or are owned by firms as legal entity. Such costs are not provided for in contracts, obligations for explicit payments and are not reflected in financial statements, but this makes them less real. For example, a company uses premises owned by its owner and does not pay anything for it, therefore, the implicit costs will be equal to the opportunity to receive cash payments for renting out this building to someone else.

In the theory of domestic accounting and analysis, a classification of costs has been developed on various grounds.

table 2

Cost classification

Classification by elements .

Under economic element of costs It is generally accepted to understand an economically homogeneous type of resource used for the production and sale of products (works, services). For example, the element “labor costs” reflects the use of labor resources, regardless of what specific functions (production, organization, service or management) the employees perform.

Grouping costs by economic elements allows you to determine and analyze the organization's cost structure. To carry out this type of analysis, it is necessary to calculate the share of one or another element in the total cost. Depending on this ratio, sectors of the economy can be divided into material-intensive, labor-intensive, and capital-intensive.

The classification of costs by economic elements is defined normatively. It is given in clause 8 of PBU 10/99 “Expenses of the organization”.

Currently, cost accounting for economic elements is not carried out in organizations, but reporting forms for them are compiled. In Form No. 5 “Appendix to the Balance Sheet” there is a table “Costs incurred by the organization.” The Chart of Accounts and the Instructions for its use suggest the possibility of maintaining systematic cost accounting for economic elements using accounts 30-39 of the Chart of Accounts. The chosen cost accounting option must be fixed in the accounting policy of the organization.

Classification by articles .

Cost item – a set of costs reflecting their homogeneous intended use. The set of cost items used is usually called the nomenclature of cost items. According to PBU 10/99 “Expenses of an organization”, for management purposes, accounting of expenses is organized by cost items. The list of cost items is established by the organization independently.

As an example, here is a typical cost nomenclature:

Raw materials and materials;

Returnable waste (subtracted);

Purchased products, semi-finished products and production services from third parties;

Fuel and energy for technological purposes;

Wages of production workers;

Social insurance and security contributions;

Expenses for preparation and development of production;

Expenses for maintenance and operation of equipment;

General production expenses;

Losses from marriage;

Other production costs;

General running costs;

Business expenses.

Classification according to the method of attribution to cost.

Direct – costs that, at the time of their occurrence, can be directly attributed to the cost carrier (calculation object) on the basis of primary documents. These are the costs of materials, wages of main production workers, etc.

Indirect – costs that cannot be attributed directly to a cost object at the time of occurrence. To classify them, an additional calculation is required for distribution in proportion to one or another selected base. These include general production (general workshop) expenses - costs of organizing, maintaining and managing production (shop); general economic – for managing the organization.

Classification in relation to the level of business activity .

In the West, there is a well-developed classification of costs into variable and fixed. It has found wide practical application in organizing management accounting at an enterprise operating in a market environment. This classification serves as an information base for analysis to justify various management decisions.

Variable costs are not uniform. Depending on the ratio of changes in costs and production volume, they can be divided into:

proportional;

progressive;

degressive;

regressive.

Proportional are costs whose relative change is equal to the relative change in the volume of output or capacity utilization. An example is the wages of production workers under a direct piece-rate wage system.

Progressive – costs that rise faster than production volume increases. An example is the payment of production workers under a progressive piece-rate system.

Degressive – costs that increase more slowly than output. For example, the costs of technological energy and fuel, lubricants and cleaning materials.

Regressive – costs that fall in absolute terms despite increased production volumes. An example is depreciation.

The dynamics of the considered types of costs can be depicted on a graph.

progressive

Volume of production

Rice. 1. Types of variable costs

To describe the behavior of costs, you can use the so-called cost response factor (K r.z.), introduced by the German scientist K. Mellerovich.

The proportional cost response factor is 1.

The response coefficient of progressive costs is equal to a value greater than 1.

The response coefficient of degressive costs is equal to a value from 0 to 1.

The response coefficient of regressive costs is equal to a value from 1 to 0.

The response coefficient of fixed costs is 0.

Permanent are costs whose value does not change relatively with changes in production volume. For example, the cost of security of the organization, remuneration of management personnel, etc.

Fixed costs are usually divided into useful and useless (idle).

Waste costs arise when a factor of production is not used to its full capacity. The occurrence of such costs may be associated with the indivisibility of a production factor, for example, means of labor or labor.

This classification is especially relevant when analyzing the use of expensive equipment, since if it is not fully used, depreciation is still charged and interest is paid on the invested capital, which in this case is only partially useful.

If we denote the optimal use of equipment capacity (i.e., production output in natural units) as M opt. , and the planned level of equipment use is M plan. , then useful and wasteful costs can be calculated as follows:

B
Useful costs are direct losses to the organization.

This classification is of particular practical importance in cases where a certain divisibility of factors that determine the constancy of costs is specified. For example, if the equipment consists of four identical units, then if production is reduced by more than 25%, one of the units can be sold or leased, which will eliminate unnecessary costs.

The value of most fixed costs is not absolutely fixed, that is, we are dealing with semi-fixed costs that are constant for a specific volume of production, but at some critical moment they increase by a certain amount. Such costs are classified as constant or variable, depending on the frequency of step increments and the magnitude of increments at each point.

In practice, the pure classification of costs into fixed and variable that we have considered is distorted due to the impact on their size of a combination of factors, and not just the volume of production. Therefore, one of the widely used tolerances in cost classification is linearity.

The linear approximation method allows you to transform costs with nonlinear dependencies into costs with linear dependencies. This method uses the concept of relevant levels.

Relevant level - the level of expected business activity within which many non-linear costs can be assessed as linear. The relevant cost level is presented in the graph.

Z

Relevant level

Volume of production

Rice. 2. Linear approximation and relevant level

Costs of the same type can behave differently. There are costs that are variable in some situations and constant in others. The classification of costs into variable and fixed cannot be determined once and for all, even for a specific organization. It should be revised (clarified) taking into account changing operating conditions. A strict, legally enshrined classification is not possible in this case.

The problem of cost classification can be solved by switching to using the classification of costs per product and per period. In this case, the main feature of classifying costs into fixed and variable is only partially present, and some confusion of features that takes place here is justified by the convenience of practical application.

When analyzing mixed costs, it is necessary to use methods that allow you to isolate fixed and variable parts from them. The simplest are:

account analysis method;

graphic method;

"highest and lowest points" method.

For a more thorough study of cost behavior, statistical and economic-mathematical methods are used (least squares method, correlation method, etc.). Consequently, the problem of dividing costs into constant and variable ones can be solved, and modern computer technology and software products can provide not only a quick and labor-intensive solution, but also good quality information for making management decisions.

Classification by expense recognition method .

Depending on the method of recognizing costs in the income statement, they can be divided into two types:

product costs;

costs for the period.

Product costs directly related to the implementation of the organization’s production activities; they are determined by production technology and the process of selling products.

Costs for the period are associated with the duration of the reporting period, and not with the release and sale of products. For example, costs associated with running a business.

Classification of costs in relation to the technological process or by economic role in the production process .

Basic – costs that are directly related to the production process.

Invoices – costs of managing and servicing the production process (general production and general business expenses).

This classification is important in accounting for costs when producing products on individual projects, in the implementation of which a large number of different types costs are included in overhead expenses. In order to use them effectively when calculating costs, it is necessary to apply overhead rates.

Classification according to expediency of expenditure.

Productive expenses – the costs resulting in income are directly related to the production of products of established quality in the presence of rational technology and production organization.

Overhead costs - expenses that result in no income. Such costs are not planned; they are caused by shortcomings in the technology and organization of production, the system of property safety and organization of production; external circumstances.

Classification by frequency of occurrence .

Current expenses carried out daily or at regular intervals, at least once a month.

One-time – expenses that are incurred less than once a month. These are the costs of preparing and mastering the release of new products; costs associated with the launch of new production facilities; repair work, etc.

Classification by possibility of regulation .

Adjustable – costs registered by responsibility centers, the value of which depends on the degree of their regulation by the management of the responsibility centers. In general, in an organization, all costs are regulated, but not all costs can be regulated at lower levels of management. For example, a lower-level manager cannot regulate the purchase of inventory or hire people. This falls within the competence of the organization's administration.

Unregulated are costs that are not influenced by the manager of a given responsibility center.

The division of costs into regulated and unregulated is provided for in plans (budgets, estimates) and in reports on the implementation of plans by responsibility centers. This classification allows you to determine the scope of responsibility of each manager and evaluate his work in terms of controlling the costs of the department.

Classification according to the possibility of plan coverage.

Planned – designed for a certain volume of production in accordance with standards, limits and estimates, and are included in the planned cost of production.

Not planned – are not included in the plan and are reflected only in the actual cost of production.

LECTURE 3. RESPONSIBILITY CENTERS AND THEIR TYPES

The concept of responsibility centers.

Characteristics of cost centers.

Characteristics of income centers.

Characteristics of profit centers.

Characteristics of investment centers.

The collection and processing of information in management accounting is carried out in order to meet the needs for solving various problems. Depending on the assigned tasks, approaches to the procedure for collecting and processing information are also formed. An important place in the management accounting system is occupied by the concept of costs and their classification, which are one of the main objects of management accounting.

In management accounting, the purpose of any classification of costs should be to assist the manager in making correct, rationally based decisions. When making decisions, the manager must know the degree of influence of costs on the level of cost and profitability of production. Therefore, the essence of the cost classification process is to highlight that part of the costs that the manager can influence.

In accordance with the areas of cost accounting in management accounting, the following classification groups of costs are distinguished (Fig. 2.1).

Rice. 2.1. Classification of costs in management accounting

Let's consider classification of costs to determine the cost, estimate the value of inventories and profit received.

1. Accounting for the total amount of production costs is organized by economic elementscosts, and accounting and costing certain types of products, works and services – by cost item. This type of classification is determined economic content expenses incurred.

The economic element is a homogeneous type of cost that cannot be decomposed into any component parts. Cost estimates are made based on economic elements. There are five cost elements:

– material costs (minus the cost of returnable waste);

– labor costs;

– contributions for social needs;

– depreciation of fixed assets;

– other costs.

To control the composition of costs at the places where they were incurred, it is necessary to know not only what was spent in the production process, but also for what purpose these costs were incurred, i.e. take into account costs by area in relation to the technological process. Such accounting allows you to analyze the cost by its components and for some types of products, and establish the volume of costs of individual structural divisions. The solution to these problems is carried out by applying the classification of costs according to costing items. The list of costing items, their composition and methods of distribution by type of product are determined in accordance with industry guidelines, based on the characteristics of the technology and organization of production by the enterprise itself. However, there is an approximate standard nomenclature of cost items for various industries:

1. Raw materials and materials

2. Purchased products, semi-finished products and third-party services

3.Returnable waste (subtracted)

4. Fuel and energy for technological purposes

5.Transportation and procurement costs

Total: Materials

6. Basic wages for production workers

7.Additional wages for production workers

8. Deductions for social needs from basic and additional wages

9. Expenses for preparation and development of production

10. Expenses for the maintenance and operation of machinery and equipment (RSEO)

11. General production expenses

Total: Workshop cost

12.General expenses

13.Losses from marriage

Total: Production cost

12.Commercial (non-production) expenses

Total: Full cost

Costs for costing items are broader in composition than elemental ones, because take into account the nature and structure of production, creating a sufficient basis for analysis.

2. Incoming and outgoing costs.Incoming costs – These are those funds, resources that have been acquired, are available and are expected to generate income in the future. They are shown as assets on the balance sheet.

If these funds (resources) were spent during the reporting period to generate income and lost their ability to generate income in the future, then they become classified as expired. In accounting, expired 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 profits and losses.

3.Direct and indirect costs. TO 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.

Indirect costs cannot be directly attributed to any product. They are distributed among individual products according to the methodology chosen by the organization (in proportion to the basic salary of production workers, the number of machine hours worked, hours worked, etc.). This technique is described in the accounting policy of the enterprise. Indirect costs are divided into two groups:

General production (production) expenses – These are general shop expenses for organization, maintenance and production management. In accounting, information about them is accumulated on the account. 25 “General production expenses”.

General business (non-production) expenses are incurred for the purpose of production management. They are not directly related to the production activities of the organization and are taken into account in account 26 “General business expenses”. A distinctive feature of general business expenses is that they do not change depending on changes in production (sales) volume. They can be changed by management decisions, and the degree of their coverage can be changed by sales volume.

Dividing costs by direct and indirect depends on the method of attributing costs to the cost of production.

4. Basic and invoices. By technical and economic purpose costs are divided into the following groups:

Basic– costs that are directly related to the production process of products, works, services (materials, wages and wages for workers, wear and tear of tools, etc.). Basic expenses are recorded in the production cost accounts: 20 “Main production”, 23 “Auxiliary production”.

Invoices– costs of managing and servicing the production process (general production and general business expenses). Overhead expenses are accounted for in accounts 25 “General production expenses”, 26 “General expenses”.

5. Production and non-production (periodic costs, or period costs).Production costs – These are costs included in the cost of production. These are material costs and can therefore be inventoried. They consist of three elements:

Direct material costs;

Direct labor costs;

General production expenses.

Non-production costs (periodic) – These are costs that cannot be inventoried. The size of these costs depends not on production volumes, but on the duration of the period. These costs include selling and administrative expenses. They are accounted for. 26 “General business expenses” and accounts. 44 “Sales expenses”. Periodic costs are always related to the month, quarter, year during which they were incurred. They do not go through the inventory stage, but immediately have an impact on the calculation of profit. Thus, periodic costs always have an outgoing nature; production costs can be considered incoming.

6. Single-element and complex costs. Single element These are costs that in a given organization cannot be decomposed into components: material costs (minus the cost of returnable waste), labor costs, social contributions, depreciation of fixed assets, and other costs. Complex costs consist of several economic elements. For example, shop (general production) costs, which include almost all elements.

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

Since management decisions are usually forward-looking, management needs detailed information about expected costs and income. In this regard, management accounting identifies classification groups of costs that are taken into account when making decisions, planning and forecasting.

1. Fixed and variable costs. You can objectively describe the behavior of costs by studying their dependence on production volumes, those. dividing costs into fixed and variable.

Variable costs increase or decrease in proportion to the volume of production (provision of services, trade turnover), i.e. depend on the business activity of the organization. Both production and non-production costs can be variable. Examples of manufacturing variable costs include direct material costs, direct labor costs, auxiliary materials costs, and purchased intermediate goods costs. Examples of variable non-production costs are the costs of warehousing, transportation, and packaging of finished products, which directly depend on sales volume.

Variable costs characterize the cost of the product itself, all others (fixed costs) characterize the cost of the enterprise itself. The market is not interested in the value of the enterprise, it is interested in the cost of the product. Total variable costs ( IN) have a linear dependence on the indicator of business activity of the enterprise, and variable costs per unit of production (specific variable costs - b) is a constant value (Fig. 2.2).

Rice. 2.2. Dynamics of total (a) and specific (b) variable costs

Production costs that remain virtually unchanged during the reporting period and do not depend on the business activity of the enterprise are called permanent production costs. Even if production (sales) volumes change, they do not change ( A). Fixed costs are expenses for salaries of management personnel, depreciation charges for plant management premises, communication services, travel and other administrative expenses. In practice, the management of an organization makes decisions in advance about what fixed costs should be based on planned estimates for groups of these costs. Fixed costs per unit of production (specific fixed costs - A) decrease stepwise (Fig. 2.3).

Rice. 2.3. Dynamics of total (a) and specific (b) fixed costs

In practice, fixed and variable costs are quite rare. Most costs have both fixed and variable components. That's why they talk about conditionally permanent or conditional variables costs. Conditionally fixed costs – these are costs that grow in leaps and bounds, i.e. at a certain output level, these costs remain constant, and when it changes, they increase sharply. For example, to increase the number of products produced in a workshop, it is necessary to install another machine, but at the same time as production volume increases, fixed costs will increase due to depreciation charges on the machine.

Conditionally variable costs also change depending on changes in the business activity of the organization, but unlike variable costs, this relationship is not direct. For example, a monthly telephone fee includes two components: a fixed part - subscription fee and a variable – long-distance calls.

To describe the degree of response of variable costs to production volume, use the indicator - cost response coefficient (K), introduced by the German scientist K. Mellerovich. It characterizes the relationship between the rate of change in costs and the rate of growth of business activity of the enterprise and is calculated using the formula:

where Y is the growth rate of costs, %;

X – growth rate of business activity (volume of production, services, trade turnover), %.

Variable costs are a type of proportional costs. They increase at the same pace as the business activity of the enterprise. The cost response coefficient will be equal to 1 (K=1).

Costs that grow faster than the business activity of an enterprise are called progressive. The value of the cost response coefficient must be greater than 1 (K > 1).

Finally, costs whose growth rate lags behind the growth rate of the organization's business activity are called degressive. The value of the response coefficient will lie in the following interval: 0< К < 1.

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

where Y – total costs, rub.; A is their constant part, independent of production volumes, rub.; b – variable costs per unit of production (cost response coefficient), rub.; X is an indicator characterizing the business activity of an organization (volume of production, services provided, turnover, etc.) in natural units of measurement. Graphically the change in costs is presented in Fig. 2.4

Rice. 2.4. Dynamics of total variable and fixed costs

2. Costs taken and not taken into account in estimates. The process of making management decisions involves comparing several alternative options. . The costs compared in this case can be divided into two groups: unchanged for all alternative options and changing depending on the decision made. Costs that are relevant only to a given problem (distinguishing one alternative from another) are called relevant. These are costs whose magnitude will depend on the decision made. Irrelevant are those that do not depend on the decision made. The accountant-analyst, providing management with the initial information for choosing the optimal solution, prepares his reports in such a way that they contain only relevant information.

Example. An order has been received for the manufacture of a product for which the buyer is willing to pay CU 250. There is material in the warehouse for which CU 100 was once paid, but it is not possible to use it then and now except for this order. The cost of processing the material is 200 rubles. At first glance, the order is unprofitable: 250 – (100 + 200) = – 50. However, 100 cu. spent a long time ago, in connection with another decision, and this amount will not change regardless of whether the order is accepted or not. This means that only costs of CU 200 will be relevant in this case. The net income from completing the order will be CU 50.

3. Sunk costs – These are expired costs that cannot be changed by any management decisions. They are usually not taken into account when making management decisions.

4. Imputed (imaginary) costs present only in management accounting. They are added when making decisions when resources are limited, 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 not limited, opportunity costs are equal to zero.

5. Incremental and marginal costs. Incremental costs– are additional and arise as a result of the manufacture and sale of an additional batch of products. Marginal costs represent additional costs per unit of production. Thus, both categories of costs arise as a result of the production of additional products, some per unit, and others for the entire output.

6. Planned and unplanned costs.Planned- These are costs calculated for a certain volume of production. In accordance with norms, regulations, limits, estimates, they are included in the planned cost of production.

These include 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 defects, downtime, etc.).

The cost classifications discussed above do not solve all the problems of controlling them. Having information on the cost of production, it is impossible to accurately determine how costs are distributed between individual production areas (responsibility centers). This problem can be solved by establishing a connection between costs and income and the actions of those responsible for spending resources. This approach in management accounting is called taking into account costs by responsibility centers, it is implemented in practice by dividing costs into the following groups.

1. Adjustable and unregulated.Regulated costs are subject to the influence of the responsibility center manager, on unregulated he cannot influence. For example, costs associated with violation of technological discipline in a workshop are under the control of the workshop manager, but he cannot influence general business expenses, since this is the prerogative of senior managers; for him, these costs are unregulated.

2.Controlled and uncontrolled. Controllable costs can be controlled by management subjects, while uncontrollable costs do not depend on the activities of management personnel (for example, increasing prices for resources).

3. Effective and ineffective costs.Effective costs– as a result of these costs, they receive income from the sale of those types of products for the production of which these costs were incurred. Ineffective costs– expenses of an unproductive nature, as a result of which no income will be received, because the product will not be produced. In other words, ineffective costs are losses in production (from defects, downtime, shortages, damage to valuables).