The costs of the enterprise for the production and sale of products. Costs of the enterprise for production and sale. Planning costs for production and sales of products

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Production and sales costs

Combining the production costs incurred by the enterprise with the costs incurred at the stage of pre-sale preparation of goods and the costs of sales allows us to allocate the total costs of the enterprise for the production and sale of products.

The composition and accounting rules for this type of costs are regulated by PBU 10/99. Production costs may include:

the cost of materials and raw materials consumed in the production process;
payment for hours worked by hired employees with mandatory insurance premiums;
other expenses.

The calculation of production costs is carried out through a separate accounting of the transferred raw materials to the main production shops and auxiliary units. Accounting for the costs of production and sales of products in tax accounting is based on the summation of the costs given in Art. 253 of the Tax Code of the Russian Federation:

travel-related expenses technological cycles production;
provision of warehousing;
delivery of finished products;
funds spent on the maintenance of operated fixed assets;
implementation of scientific research, creation of prototypes of goods.

In Art. 264 of the Tax Code of the Russian Federation shows the costs of the enterprise for the production of products from the category of other expenses. These include commissions, tax liabilities and fees, payment for repairs, consulting services.

Accounting for production costs

To display information on the expenses incurred by the enterprise in accounting, several active synthetic accounts are used:

account 20 - the costs associated with the production of products by the main workshops;
account 21, reflecting the valuation of semi-finished products produced;
account 23 accumulates costs broken down by operating auxiliary shops;
25 account is intended for general production expenses;
26 account indicates the amount of overhead costs.

The defective products detected during the production process are assigned to account 28, and the costs of servicing farms are collected on account 29. The cost of selling products is displayed on the debit of 44 accounts. Accumulation of expenses is carried out on the debit of the specified accounts, write-off on the cost price is made by credit turnovers.

Planning costs for production and sales of products

Cost base optimization production organizations is impossible without the use of a system of rationing and planning. This improves the efficiency of the company. The main planning document is the cost estimate for the production and sale of products.

The estimate includes projected costs, taking into account the plan for the production of finished products. To do this, the costs of producing a unit of output are allocated, they are multiplied with a quantitative indicator of the volume of output of finished products for each reporting period. The cost of producing a unit of output is the result of the production cost calculation. If we add the value of commercial costs to it, we can determine the value of the final cost.

The cost estimate for the production of products is compiled with a breakdown of costs into direct and indirect:

Direct costs are variable, their volume is closely related to the volume of output of finished goods. An example of this expense item is the cost of purchasing raw materials and materials. The more goods you need to produce, the more more money will be spent on the purchase of raw materials.
Indirect costs remain the same regardless of the volume of production. For example, property tax, rent, lease payments, etc.

Consolidated cost accounting for production in planning can be implemented in two ways:

Direct costing, in which only the indirect type of costs is taken into account.
Method total costs- accounting for the costs of production of products (works, services) is carried out by summing up all the costs incurred in the calculation.

The first option allows you to get a wide range of information needed for analysis in management accounting. The use of direct costing makes it possible to increase efficiency pricing policy to establish control over the development of the product range. Its disadvantage is a complex system of cost classification.

The second method allows you to determine how to reduce the cost of production in terms of fixed costs while increasing the output of finished products. The use of this method creates a guarantee that selling prices will cover the entire range of costs incurred.

Cost analysis for production and sales of products

Analytical calculations can be aimed at assessing the effectiveness of the costs incurred and at assessing the costs in dynamics with reference to the profitability of production.

An important indicator is the general index of production costs, the formula for its calculation is as follows:

(Number of products produced in the reporting interval x Product cost in the reporting interval) / (Number of products in the base period x Unit cost in the base period) x 100%.

The overall production cost index allows you to see how the indicator of production and final cost changes in the forecast or current year compared to the results achieved earlier. When negative trends appear, it is necessary to conduct an element-by-element analysis of the cost structure.

Ways to reduce production costs can be found using factor analysis. To do this, separate groups of expenses are allocated from the total amount of costs. At the next stage, for each category of expenses, the degree of influence on the final result is analyzed.

The cost of working time for the production of a unit of output shows the labor intensity production process. Indicator formula:

Worked man-hours / Volume of output of finished products.

Analysis of expenditure indicators in dynamics can be carried out using vertical or horizontal analysis. With the vertical method, according to the items of expenditure, their share is displayed from the Statement of Financial Results. Horizontal analysis calculates the change in the value of each type of cost in dynamics.

The production and sale of products are integral parts of the overall process of reproduction. Since the implementation acts as a process of movement of the product from the sphere of production to the sphere of consumption and is the final stage in the activity of the enterprise, it most fully characterizes the economic side of the entire social reproduction and reproduction of funds. individual enterprises. It's complicated economic process, which cannot be reduced to a simple sale of products.

Production and sales are interrelated processes. The study of the implementation process as a special phase of reproduction and bringing it into line with the level of development of production is one of the main conditions for increasing the efficiency of production.

Under production in modern economics It is customary to understand any activity of members of society in the use of natural resources. Natural resources also include human resources. The purpose of production activity is to create material and non-material benefits necessary for an individual member of society and society as a whole. Often in use under production activities only the creation of material goods is understood. For the most part, the theory of production is understood as the theory of the processes of transformation, or transformation (transformation, transformation, modification), of resources into diverse types of products and services.

Production is a human-controlled process of creating products (products, services). Production involves the use of production factors (labor, materials, energy, various services) requires compliance specifications and rules, as well as taking into account social and ethical norms.

The reserves for the growth of production consist of three groups:

1. By improving the use of labor resources:
- a) creation of additional jobs;
- b) reducing the loss of working time;
- c) increasing the level of labor productivity.
2. By improving the use of fixed assets:
- a) purchase of additional machinery and equipment;
- b) more complete use of their working time fund;
- c) increasing the productivity of equipment;
3. By improving the use of raw materials and materials:
- a) additional purchase of raw materials and materials;
- b) reduction of excess waste of raw materials and materials;
- c) reducing the norms of the cost of raw materials and materials per unit of output.

Since the production process has costs (costs) and results, it is natural to raise the question of the production function. The production function is often referred to as a purely technical categories. This appears to be inaccurate. Since the production function describes the relationship between costs and results, it inevitably comes into contact with the efficiency of the function itself and its arguments. Obviously, it is more correct to speak of the production function as an intermediate category. More efficient is the technological method of production that provides more products for given resources or, conversely, requires fewer resources to obtain a given volume of product. It is easy to see that the efficiency of various technological methods of production is largely determined by the level of prices for resources and products. Apparently, this is another argument in favor of considering the production function as a category close to the economic one. This is essential for society as a whole and for each economic agent.

In practice, in the competitive struggle for profit maximization, one of the most important means is to increase the volume of output. This can be achieved in two main ways:

· Intensify (increase tension, productivity) the use of available production capacities;
· Make investments, that is, expand capacities and attract new employees.

The condition for implementation is the conformity of the use value to the requirements of the product. If there is no such correspondence, then the contradictions between value and use value manifest themselves in the form of unrealized goods. The labor spent on their production is not recognized by society as necessary. And this is a contradiction between production and consumer. In this sense, implementation acts as a prerequisite for production.

Sometimes the sales process is reduced to a simple sale of products by the enterprise. From an economic point of view, this process is more complex than it seems at first glance.

Realization, for an enterprise, is, first of all, the alienation of the products of one's labor by selling it in order to meet the needs of society and reproduce the funds of the enterprise. The funds spent on the production of goods are reimbursed, funds are allocated for the expansion of production, a fund is created wages other needs of the enterprise are met. The act of implementation acts as a reimbursement of costs in the form of value. Implementation as a moment of reproduction at the enterprise level is the final stage in the cycle production assets self-supporting enterprise. At this stage, the main performance indicators of the enterprise are clarified, production costs and cash receipts for products are measured, and profit is determined. These indicators just determine the efficiency of production.

The current procedure for accounting for profit on paid invoices does not fully comply with the rules accounting, in accordance with which accounting for the sale of products (works, services) is kept at the time of its shipment (fulfillment) and presentation of settlement documents to buyers (customers).

For the purposes of accounting, reporting and taxation of profits, small business entities are allowed to carry out sales accounting according to their choice: on the basis of the accrual method or on the basis of the cash method. Registration on the accounts of accounting operations for the sale in small businesses on the basis of the accrual method for the purposes of taxation of profits is similar to the considered procedure. The cash method of accounting is well known in accounting practice.

It should be noted that the procedure for calculating VAT on sold products (works, services) for tax purposes remained the same. This means that for the purposes of VAT taxation, any enterprise can apply one of two methods: the accrual method or the cash method.

The volume of sales of products is determined either by the shipment of products to customers, or by payment (revenue). It can be expressed in comparable, planned and current prices. In a market economy, this indicator is of paramount importance. The sale of products is the link between production and the consumer. The volume of production depends on how the products are sold, what is the demand for them in the market.

Importance for assessing performance production program they also have in-kind indicators of production and sales volumes (pieces, meters, tons, etc.). They are used in the analysis of production volumes and sales of products by certain types and product groups.

Conditionally natural indicators, as well as cost indicators, are used to generalize the characteristics of production volumes, for example, SeNat LLP uses such an indicator as a thousand pieces.

Accounting for revenue from the sale and shipment of goods.

According to the documents, the profit from the sale is mainly recorded on an accrual basis (currently, ownership to the buyer mainly passes at the time of transfer or shipment of goods), without waiting for the receipt of money from the buyer. The shipment of goods under the terms of subsequent payment in accounting and reporting is included in the volume of sales in the manner that was previously established for accounting for sales on credit.

Handing over of a thing to the acquirer, its delivery to the carrier or communication organization for sending or sending to the acquirer is recognized as a transfer. The accountant needs to pay attention to the fact that the ownership of the thing passes to the acquirer (including the buyer) only at the time of transfer to the latter or at the time of delivery to the carrier or communication organization for sending or forwarding to the acquirer. The transfer of goods to an intermediary for subsequent sale to the buyer, the delivery of goods to the carrier for delivery of goods to the place of sale or to the intermediate warehouse of the seller does not lead to a change in ownership, therefore, sales proceeds are not reflected in the composition, such goods should be accounted for on separate sub-accounts.

Sending goods to another party (under a sale and purchase agreement) that do not correspond in quality and assortment to the terms of the concluded agreement does not lead to a change in ownership. If the buyer agrees to buy the goods delivered to him that are not provided for by the contract, that is, he agrees to change the terms of the contract, then at the moment of changing these conditions or at the moment provided for in the contract, such goods are considered sold.

If the contracts of sale, supply, contracting, power supply do not provide for the moment of transfer of ownership to the buyer, then the occurrence of obligations, proceeds from the sale of goods and disposal of goods at the time of delivery to the buyer (consumer, subscriber, procurer, customer) or transfer to the carrier (authorities connections) in accounting are reflected in the following accounting entries:

Table 1

Business operations on proceeds from the sale and disposal of goods

business transaction
Seller (supplier, etc.):
Shipped finished products, its cost is determined
Energy released, its cost is determined
Goods shipped, their cost is determined
The obligations of buyers are reflected, the proceeds from the sale are determined
Value added tax accrued in accordance with tax legislation
Written off business expenses and distribution costs
The resulting financial result is reflected
Buyer:
Fixed assets (funds) received, supplier's account accepted
Table 1 continued
Allocated VAT
Inventory received, vendor invoice accepted
Allocated VAT
Received goods intended for retail sale
Received goods intended for wholesale
Allocated VAT

In the absence of invoices or settlement documents, the buyer reflects the received property, the ownership by which it passed to him, with the following entries:

table 2

Business operations on received property

business transaction
Uninvoiced materials are credited at the contract price, and in the absence of a specific contract price - at the market price (excluding VAT)
The received materials are used for the production of products
Uninvoiced goods destined for wholesale are credited
The buyer's obligation and sales proceeds are determined
Purchase proceeds received
VAT charged on trade markup
Supplier invoice paid
VAT credited

The terms of the concluded contracts may provide for various moments of transfer of ownership to the buyer of the goods.

Since the future buyer, as a rule, does not have the right to use and dispose of the goods (including the results of works and services) until the transfer of ownership to it, the delay in the transfer of ownership to the buyer is not possible for all types of goods.

So, consumers of electricity, gas, water and the like actually become the owners of the goods at the time of the transfer of these goods. An exception can be made for those goods that are not used by consumers, that is, they are accepted for safekeeping until the day the seller's invoice is paid or until another moment of transfer of ownership.

For those contracts under which the ownership of the goods passes on the days following the day of shipment, the seller applies accounting entries:

Table 3

Business transactions under contracts

The mentioned values before the transfer of ownership by the buyer are accounted for in the balance sheet, and after the transfer they are included in the composition of materials, inventory, etc. If the ownership of the goods has passed to the buyer, but the goods have not yet arrived at his warehouse, then such property is accounted for as goods in transit.

Introduction

1. Characteristics of the expenses of the enterprise and their role in its financial activities

2. Determination of the costs of production and sales of products

2.1. Classification of expenses according to various criteria

2.2. Methods and methods for determining costs

2.3. Sources of financing the costs of production and sale of products

3. Calculation of production and sales costs

Conclusion

Bibliography

INTRODUCTION

Any business structure in the process of functioning consumes resources - material, labor, financial. Consumed resources form the costs of the enterprise - the most important economic indicator of its activities.

The formation of production costs at the enterprise is a key and at the same time the most difficult element in the formation and development of the production and economic mechanism of the enterprise, covered by the management financial accounting system.

The enterprise in the course of its activities bears various costs in terms of economic content and purpose: for the production and sale of products, expansion and improvement of production; satisfaction of various socio-cultural needs of members of the labor collective and others. When income exceeds expenses, the excess amount is sent to the reserve fund. When expenses exceed income, the amount of the lack of financial resources is replenished by issuing securities, obtaining loans, and receiving charitable contributions.

The task of the course work is to consider how the financing of the costs of production and sale of products at the enterprise is carried out.

The purpose of this work is to disclose the concept of income, consideration of their classification, methods and methods for their determination, sources of funding. Also, using the example of the enterprise Rus LLC, we will calculate the costs of production and sales of products.

1 CHARACTERISTICS OF THE EXPENSES OF THE ENTERPRISE AND THEIR ROLE IN ITS FINANCIAL ACTIVITIES

The PBU accounting standard defines an organization's expenses as a decrease in its economic benefits as a result of the disposal of assets (cash, other property) and (or) the incurrence of liabilities leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of the participants (owners) of the property. Expenditure is the outflow of economic benefits of this particular organization. Therefore, the amounts collected by the organization on behalf of third parties and transferred to their address (for example, indirect taxes - VAT, excises, sales tax, etc.) are not expenses.

The acquisition or creation of fixed assets and other elements of non-working capital also represents a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the incurrence of liabilities, however, the accounting standard (PBU 10/99) includes capital expenditures in the list of those items that are not recognized as expenses. They are characterized as conditional, deferred expenses and are subject to capitalization on the balance sheet of the organization, forming the initial cost of elements of non-circulating capital (fixed assets and intangible assets). Investment costs can be recognized as expenses in future reporting periods - as depreciation is accrued and included in its cost of sold (sold) products or as part of management expenses if the organization applies the limited cost calculation method.

PBU 10/99 defines the conditions for accounting for expenses when forming financial result(profit) in accounting. Expenses are recognized in the income statement:

Taking into account the relationship between production costs and receipts

(correspondence of income and expenses);

By their reasonable distribution between the reporting periods,

when expenses cause receipt of income during several reporting periods and when the relationship between income and expenses cannot be clearly determined or is determined indirectly;

For expenses recognized in the reporting period, when they become

certain non-receipt of economic benefits (income) or receipt of assets;

Regardless of how they are taken for the purpose of calculation

tax base;

When circumstances arise that are not due to the recognition of the underlying assets.

Tax legislation also operates with the concept of "expenses". From January 1, 2002, the object of taxation for income tax in accordance with the Tax Code of the Russian Federation (Article 247) is profit, defined as income reduced by the amount of expenses incurred. In this case, reasonable and documented expenses (in cases provided for in Article 265 of the Tax Code of the Russian Federation, and losses) incurred by the taxpayer are recognized as expenses. Justified costs are understood as economically justified costs, the assessment of which is expressed in monetary form. Expenses are expenses that are associated with activities aimed at generating income.

Tax legislation gives its own, different from accounting, classification of expenses. Expenses for tax purposes are divided into:

For expenses related to production and sale;

non-operating expenses.

Non-operating expenses include reasonable costs for activities not directly related to production and (or) sales.

The market provides economic entities with independence in matters of setting prices for products, taking into account the emerging supply and demand. Under these conditions, the company should strive to plan the level of its costs in such a way as to make its activities profitable, and then organize production in such a way as to ensure this acceptable level of costs and the possibility of its constant reduction. Cost information is required:

For optimal decision making at all stages of the life cycle

each product and firm as a whole;

Development of a strategy for survival and ensuring competitive

Benefits;

Organization of an effective system of staff incentives;

Optimization of tax payments;

Establishing and maintaining relationships with tax and other government agencies in compliance with the law.

In order to keep up with competitors, each independent production organization must carefully plan the development of its own production and market needs for at least 2-3 years. Any miscalculations at the same time threaten with losses and even complete ruin. An enterprise needs to provide a perspective to the smallest detail at every stage, from the development of a product design and ending with its sale, and then the cessation of production and entering the market with new products. Everything must be linked to the economy of the enterprise, the tax system and the credit situation, the position of the enterprise in the market and the intentions of competitors, the situation outside the enterprise.

Cost planning tasks include:

Ensuring the production and trade process with the necessary

financial resources. Determination of the planned volumes of the necessary funds and the direction of their spending;

Establishment of financial relations with the budget, banks, insurance organizations and other business entities;

Identification of the ways of the most rational investment of capital and reserves for its effective use;

Increasing profits through the economical use of cash

Control over the formation and spending of funds.

Enterprise cost planning - this is an accurate prediction and programming for the future of the course of the production process and its results in stages. In the plan, taking into account the specialization and cooperation of labor, a clear task is established by dates for the performance of a specific type and volume of work and the expenditure of resources for each workshop, department, team and worker. The plan provides for a sequence of related activities.

The plan is always directed to the future. With its help, the available resources (material, labor, financial and natural) are distributed for the future. Planners need relevant information to develop a plan. In addition to forecast and marketing data, that is, mainly external information, a large amount of internal information enters the planning authorities. Collection and generalization of incoming information, its analysis refers to the preplanned work of specialists. Pre-planning work is as necessary as the development of the plan itself.

Drawing up a plan for the expenses of an enterprise begins with the preparation of a draft of its individual parts: a plan for the production and sale of products; logistics plan; plan for personnel and wages; long-term plan for new technology and capital investments; financial plan.

Information about the company's expenses is extremely important both for the company itself and for external users - its counterparties. External users include authorities government controlled, tax authorities, investors, creditors and consumers. Cost data for this category of users should be compiled in accordance with accepted accounting and financial reporting standards, as well as tax laws. The development of these documents aims to protect interested organizations from receiving false information about the company. The regulatory framework governing the formation and presentation of data on the costs of the company for external users in Russia includes accounting standards and financial statements Russian Federation: PBU 1/98 "Accounting policy of the organization" (Order of the Ministry of Finance of Russia of December 9, 1998), PBU 10/99 "Expenses of the organization" (Order of the Ministry of Finance of Russia of May 6, 1998). Specific requirements for tax accounting of expenses are defined in the Tax Code of the Russian Federation (Chapter 25).

Thus, we can conclude that the costs are one of the most important elements of building the management of the organization. Without expenses, the financial activity of the organization is also impossible.

2 DETERMINATION OF PRODUCTION AND SALES COSTS

2.1 Classification of expenses according to various criteria

Cost management is a whole set of methods, processes and specific procedures for managing the resources of an organization. This topic can be considered from several positions, from the point of view of traditional economic theory, from the point of view of accounting, from the point of view of management. Of course, an integrated approach to this issue is required to implement effective cost management. However, as practice shows, it is better to carry out the synthesis of knowledge based on specific practical conditions, the task and goals of the organization. The construction theoretical foundations requires a certain distinction in approaches. This is easy to explain, for example, by dividing expenses into economic and accounting.

Accounting is understood as the actual costs of factors of production acquired at market prices. Under the economic understand the "expenses of missed opportunities", that is, the amount of money that can be obtained with the most profitable of all possible alternative options for the use of resources.

Based on this, we can conclude that from an accounting point of view, it is necessary to minimize the actual costs, and the economic approach will require the search for the most profitable allocation of resources. And it is impossible to determine with complete certainty the most correct option for solving the problem, since both options are rational.

Traditionally, it is customary to consider the process of cost management from their definition and classification. Below are the most common cost definitions.

Expenses of an enterprise are the expenses that an enterprise incurs in the course of carrying out its activities. economic activity.

Expenses are the resources consumed in the course of the activities of the enterprise.

Many economists equate costs with costs.

Cost of production is the cost of labor and capital to produce a good.

From their point of view, expenses are the resources consumed in the course of an enterprise's activities. They are divided, first of all, into constants and variables.

Fixed costs - costs that occur regardless of the volume of production (expenses for the maintenance of buildings, administrative apparatus).

Such a division of costs can be considered based on the fact that the amount of fixed costs in the short term will be constant, and variable costs may change, that is, these costs will be important, since they can be quickly managed. However, in the economic literature, the rationale for such a classification comes primarily from the impact of these costs on the volume of production. Moreover, variable costs are fixed per unit of output, and constant costs for the entire volume of production are variable per unit of output. But the behavior of variables, just like fixed costs, with changes in output is not as straightforward as it might seem. For example, the cost of basic materials with one purchase volume will be purchased at one price, and with another, higher purchase volume, possibly lower, as a discount system will operate. And from this point of view, it is not the costs that will affect the volume of production, but the volume of production at the enterprise can serve as one of the methods of cost management.

The division of costs into fixed and variable, as well as the allocation of general, average and marginal costs does not allow for the analysis of the cost of production necessary for the enterprise. It is in this issue that the need for an accounting approach arises. Below is a breakdown of expenses.

Table 2.1.

Classification of enterprise expenses

signs
1. By responsibility centers (according to the place of occurrence of expenses)	Costs of production, workshop, technical redistribution site, service
2. By types of products, works, services	Expenses for products, typical representatives of products, groups of homogeneous products, one-time orders, semi-finished products, gross marketable, sold products
3. According to the unity of the composition (homogeneity) of expenses	Single element, complex
4. By type of expenses	Expenses by economic elements, expenses by calculation items
5. By methods of transferring value to products	Direct, indirect
6. By the degree of influence of production volume on the level of costs	Variables, constants
7. By calendar periods	Current, long-term, one-time
8. According to the expediency of spending	productive, unproductive
9. By definition, the relationship to the cost of production	Product costs, period costs

From the point of view of the analysis of the cost of production, it is important to classify expenses according to economic elements and costing items.

Expenses operating activities grouped according to the following economic indicators:

Material costs;

Labor costs;

Contributions for social events;

Depreciation;

Other operating expenses.

The grouping of costs associated with the production of products is carried out according to the following costing items:

Raw materials and materials;

Purchased semi-finished products and components, works and services of an industrial nature of third-party enterprises and organizations;

Fuel and energy for technological purposes;

Returnable waste (subtracted);

Basic salary;

Additional salary;

Deductions for social insurance;

Expenses for the maintenance and operation of equipment;

General production expenses;

Loss from marriage;

Other operating expenses;

Related products (subtracted).

The grouping of expenses by calculation items of expenses reflects their composition depending on the direction of expenses and the place of their occurrence.

From the point of view of management, the cost management process will be based on the construction of such organizational structure, at which "extra" expenses will be excluded. Such a structure can be compared to a clock mechanism, where there are no unnecessary parts, and each performs its function.

Currently, within the framework of certain economic concepts, the concept of expenses has been significantly expanded. The new institutional theory highlights transaction costs. In accordance with one of their classifications, there are:

Information retrieval costs – time and resources spent on obtaining and processing information about prices, about goods and services of interest, about available suppliers and consumers;

Negotiating costs;

Expenses for measuring the quantity and quality of goods and services entering into exchange - expenses for measurements, measuring equipment, losses from remaining errors and inaccuracies;

Expenses for specification and protection of property rights - expenses for the maintenance of courts, arbitration, government bodies, as well as the time and resources required to restore violated rights;

Costs of opportunistic behavior.

In fact, it is formed new approach to the economy as a whole. But a unified theory in this direction has not been formed, which opens extensive opportunities for new scientific research.

Thus, it can be concluded that costs, being the most important object management process organizations require a comprehensive study. One of the aspects of the study is their classification, that is, the division into groups according to a certain attribute. Knowing the types of expenses, it is easier for an organization to plan and spend them.

2.2 Methods and methods for determining costs

On the manufacturing enterprises cost accounting can be organized by various methods, depending on the method: cost estimates, the nature of the production process, the completeness of the inclusion of costs in the cost of production.

Depending on the method of estimating costs, there are methods for accounting for them at actual, standard and planned (forecast) cost.

When using the method of accounting for expenses at actual cost, the amount of actual expenses reporting period is determined by the formula

R f = K f x C f, (2.1.)

where R f - actual costs;

K f - the actual amount of resources used;

C F - the actual price of the resources used.

The advantage of this method is the simplicity of calculations. The disadvantages include:

Lack of regulations to control the amount of resources used and their prices;

The impossibility of identifying and analyzing the places, perpetrators and causes of deviations;

Calculation of expenses only at the end of the reporting period.

The normative method of cost accounting, compared with the previous method, allows you to evaluate not only what the costs were, but also what they should be.

The normative method is based on the compilation of a normative calculation according to the norms in force at the beginning of the calendar period and the subsequent identification of deviations from these norms and standards during the production cycle of manufacturing products.

A deviation from the norms is considered to be both savings and additional consumption of raw materials, materials, wages and other production costs.

With this method, the actual cost of production is determined by adding (subtracting) to the standard cost of the share of deviations from the norms for each article according to the formula

C f \u003d C n ± O n, (2.2.)

where C f - the actual cost of production;

C n - the standard cost of production;

O n - deviation of the actual cost of production from its standard cost.

Regulatory is understood as current (current) cost rates, adjusted for changes in technology, etc. In practice, various standards are used: only by quantity, only by prices, by quantity and by prices at the same time.

When using standards only by quantity, the formula is applied:

P \u003d C f x (K n ± O k), (2.3.)

where O to - deviation of actual costs from the standard, caused by a change in the amount of resources used.

When using standards only for the price of used resources, the formula is applied

P \u003d (C n ± O c) x K F, (2.4.)

where O c - deviation of actual costs from the standard, caused by price changes.

When using the standards for both the quantity and the prices of the resources used, the formula is applied

P \u003d (C n ± O c) x (K n ± O c), (2.5.)

The main advantages of this method:

Ability to control costs by compiling standard calculations;

Ability to control costs by comparing their actual values with the standard ones;

The ability to identify and analyze the places, causes and perpetrators of deviations of actual costs from the normative ones;

The ability to take prompt action during the production process, and not only at the end of the reporting period, etc.

The disadvantages of this method include an increase in the complexity of accounting and computational work and the need to organize accounting both within the limits of expenditure norms and for deviations from them.

When using the method of accounting for expenses at the planned cost, allowable expenses for products and a unit of product are taken as a basis, based on progressive norms for the consumption of materials, fuel, energy, wages and other expenses, as well as available reserves. The main advantage of this method is that the planned costs are not based on the achieved level, but on the forecast of the future. In this case, technological documentation is used, information about the prices of suppliers for the following periods, expert opinions and etc.

In practice, ideal and achievable standards can be used as planned spending rates.

Ideal standards show what a company's costs should be under optimal conditions. This goal, which should be guided by the entire policy of cost management in the enterprise.

Achievable standards are set taking into account the real conditions of the functioning of enterprises: the quality of the resources used, the percentage of waste, marriage, etc. Such standards make it possible to more realistically assess the future costs of the enterprise, but they cannot stimulate their reduction.

Standards are set for all types of expenses. The form of expenses is similar to the formula used in accounting at standard cost:

P \u003d (C n ± O c) x (K n ± O k), (2.6.)

where n is the index of the planned value of the corresponding values.

The cost accounting method according to the planned cost retains all the positive features of the standard method, but in comparison with it it has an additional advantage: the deeper validity of the planned values compared to the standard ones ensures the accuracy of forecasts and the effectiveness of control.

The transverse (by-process) method of accounting is used in industries where the finished product is obtained as a result of sequential processing of the source material at separate technologically discontinuous stages, phases or redistributions.

Redistribution is such a set of technological operations that ends with the development of an intermediate product (semi-finished product) or the receipt of a finished finished product.

The list of redistributions (phases, stages of production), according to which the accounting of expenses and the calculation of the cost of production, the procedure for determining the calculation groups of products and calculating the cost of work in progress or its assessment are established in industry instructions. Direct accounts are taken into account for each stage, and indirect - for the workshop, production, enterprise as a whole, with subsequent distribution between the cost of production of stages according to the accepted distribution bases.

The cross-cutting method is used in the production of sausage, canning, beer and non-alcoholic products, etc.

There are two variants of the cost accounting method: semi-finished and non-semi-finished. With the semi-finished version, the products of each previous processing stage are a semi-finished product for subsequent processing stages or are sold to the side. In the non-semi-finished version, for each processing stage, only processing costs are taken into account. The cost of finished products is calculated by summing up the costs of raw materials, starting materials, the costs of all redistributions for processing and overhead costs. In this case, only the cost of finished products is calculated.

The custom method of cost accounting can be used in individual, small-scale, pilot production and repair work. With the order-by-order method, the object of accounting and costing is a separate production order issued for a predetermined number of products (products).

With this method, the costs of workshops are taken into account for individual orders and costing items, and the costs of raw materials, materials, fuel, energy - for separate groups. All primary documents is compiled with the obligatory indication of the number (ciphers) of orders. The actual cost of a unit of products or work is determined after the completion of the order by dividing the amount of costs for the order by the number of products manufactured for this order.

Direct costs are taken into account in the context of shops and orders based on primary documents. Indirect costs are included in the cost of orders by distribution in proportion to the distribution base adopted at the enterprise.

The custom method can be used in clothing production, shipbuilding, etc.

In most cases, in the practical activities of organizations and enterprises, hybrid (mixed) methods are used, combining elements of both the transverse and custom methods. Hybrid methods are common in serial and flow production(confectionery, sewing, etc.). The most promising hybrid method is step-by-step; when using it, the main object of accounting for expenses is the operation.

The costs for each operation are distributed among the units of products that have passed this operation, in proportion to the average value of the added costs. The cost of basic materials is attributed to a certain type of product in a similar way to the order method. The advantage of the step-by-step method lies in the "binding" of the cost estimate to technological process. In Western countries, this method is known as the "ABC method".

Depending on the completeness of the inclusion of costs in the cost of production, they are taken into account in the context of the full or reduced cost.

With the method of accounting for expenses at full cost, it includes all the costs of the enterprise, regardless of their division into fixed and variable, direct and indirect. Costs that cannot be directly attributed to products are first allocated to the responsibility centers where they occurred, and then transferred to the cost of production in proportion to the selected base. Most often, the distribution base is the wages of production workers, production costs, etc.

This method allows you to get an idea of all the costs that an enterprise incurs in connection with the production and sale of one product.

This method is widely used and complies with both the traditions that have developed in Russia and the requirements of regulatory acts on financial accounting and taxation. However, he does not take into account one important circumstance: the unit cost of a product changes with a change in the volume of output. If the enterprise expands production and sales, then the unit cost of production decreases, if it decreases, then the cost increases.

AT modern conditions management, preference should be given to the method of accounting for costs at reduced cost - the marginal method of accounting, according to which not all the costs of the enterprise are written off for products, but only part of them - variable costs (shop production costs). The difference between the proceeds from sales of products and variable costs is yourself marginal income- part of the proceeds remaining to cover fixed costs and generate profits. At the same time, fixed costs are not included in the cost of production and are not attributed to a decrease in the profit of the period when such costs arose.

Marginal income plays a very important active role, signaling the overall level of profitability of both the entire production and individual products.

Therefore, the higher the difference between the selling price of the products and the amount variable costs, the higher the marginal income and the level of profitability. The division of costs into fixed and variable plays an important role for the management and analysis of the enterprise, in particular for making decisions on the assortment policy, as well as closing or declaring bankruptcy in case of unprofitable activities.

The main advantage of this method is the separation of fixed and variable costs. This allows you to solve the most important problems of cost management, namely:

Determine the lower limit of the price of products or orders;

Spend comparative analysis profitability of various types of products;

Determine the optimal program for the production and sale of products;

Choose between own production of products or services and their purchase on the side;

Choose the optimal production technology from an economic point of view;

Determine the break-even point and margin of safety of the enterprise.

However, this method also has disadvantages:

There is no calculation of the full cost of production, required by law;

The cost of inventories of work in progress and finished goods is underestimated;

Difficulties arise in separating fixed and variable costs, which largely depend on the length of the period under consideration and the analyzed range of output volumes.

Thus, all of the above methods for determining costs are most often applicable to the main production at the enterprise. A number of methods are also used in ancillary industries. A company can use several methods at the same time. However, the need to keep in mind that the transition from using one method to using another should be reflected in the accounting policy of the enterprise.

2.3 Sources of financing for production and sales costs

products

The direct source of the formation of accumulation funds and consumption funds is the net profit remaining at the disposal of the enterprise. Here, gratuitous financial investments of third-party enterprises and organizations are not considered as a source of formation of enterprise funds, since they are not typical for enterprises of the Ministry of Defense, with the exception of replenishing their own working capital from the budget of the Ministry of Defence.

By distributing net profit to consumption funds and accumulation funds, the directions for its further targeted use are determined. Directions for the targeted use of funds from accumulation funds formed at the expense of net profit construction organization are:

Financing the costs of technical re-equipment and reconstruction of construction production;

Construction of new facilities of our own production base;

Financing the costs of mastering the production of new, conversion products;

Introduction of new progressive technologies of building production;

Carrying out research, development and design and survey work;

Financing the growth of own working capital, as well as compensation for their shortfall;

Creation and development of auxiliary industries and farms;

Thus, the accumulation funds are intended to finance the costs associated with the modernization of the own production and technological base of construction organizations.

Directions for the targeted use of funds from consumption funds formed at the expense of the net profit of a construction organization are:

Provision of gratuitous material assistance to employees of the enterprise;

Financing other social spending;

Material incentives for labor collectives and individual workers;

Financing the costs of training personnel, if, according to the law, these costs are attributed to the net profit of the enterprise;

Funding for charitable events (in excess of the norms, established by the system income tax relief).

Thus, consumption funds are intended to finance non-production expenses, as well as to provide material incentives for employees.

Also, the finances of an enterprise can be directed to a reserve fund - in a joint-stock company a special monetary fund intended to cover its losses, as well as to redeem bonds and buy back company shares in the absence of other funds. In accordance with the Federal Law "On joint-stock companies" dated November 24, 1995 is created in the amount provided for by the company's charter, but not less than 15% of its authorized capital. net profit (until the specified amount is reached. R. f. can not be used for other purposes. It can also be created in limited liability companies.

Thus, there are a lot of sources of financing the expenses of the enterprise. The main ones are profit from taxes, reserve, cash funds, net profit and others. The main thing is that the enterprise reasonably manages these sources and directs them in the right direction.

3 CALCULATION OF PRODUCTION AND SALES COSTS

PRODUCTS

The settlement object is OOO Rus.

The enterprise "Rus" was registered by the administration of the Ketovsky district of the Kurgan region on April 23, 1987. The form of business organization of the enterprise is a limited liability company, which is created and exists under the law Russian Federation. The activities of the Company are carried out in accordance with Russian legislation (including the Civil Code of the Russian Federation of October 21, 1994 and the Federal Law of the Russian Federation "On Joint Stock Companies" of November 24, 1995) and this Charter. The Company is a legal entity, has separate property and is liable for its obligations with this property; The Society has its own seal with its name.

Society is a commercial organization whose main purpose is to make a profit. The Company has the right to carry out any activities not prohibited by law. The main activity of the company is the production of costumes.

The financial activity of the enterprise is aimed at creating financial results for the production and social development of the enterprise by increasing labor productivity, reducing costs, improving the quality of products (works, services), and improving the use of fixed assets. Accounting is carried out according to a single journal-order form, taking into account industry affiliation, using accounting registers adapted to the specifics of the enterprise.

In the field of pricing, the enterprise carries out, in accordance with the basic principles of state administration and price regulation, sells products at prices prevailing on the market and under the conditions provided for by law at state prices.

The enterprise maintains accounting and statistical reporting in accordance with the established norms.

Initial data are required for calculations. They are presented in the table below.

Table 3.1.

Initial data

Revenue per quarter: From sales of products, million rubles From renting out garages, thousand rubles Receipt of a fine, thousand rubles
One-time income: Dividends on shares of other enterprises, thousand rubles (at 11 months) From the sale of equipment, thousand rubles (in 6 months)
Cost per quarter: Material costs, thousand rubles Wage fund, thousand rubles For representative purposes, thousand rubles For retraining of personnel, thousand rubles To pay fines, thousand rubles
One-time expenses: For purchase truck, thousand roubles. (at 9 months) Material damage from fire, thousand rubles (in December)
The property of the enterprise at the beginning of the year: Buildings and structures, million rubles Equipment, million rubles Trucks, thousand rubles	2 pcs (110t.r./per item)
Intangible assets, thousand rubles

Inventory - 10% to material costs without VAT.

Moreover, the company makes 40% of hospitality expenses in cash, the rest - by bank transfer. Income growth - 10% per quarter.

Table 3.2.

Revenues from sales	2400000 rub.
Operating income
Non-operating income
Total income	gross 2494260 rub. net 2076000 rub.
Material costs	gross 610000 rub. net 508313 rub.
Labor costs
Unified social tax
Depreciation of fixed assets
Other expenses (total)	gross 154935 net 137167
extraordinary expenses
Total turnover by expenses
Property tax



Equipment
Cars
Intangible costs
Material costs
Financial results

Having made similar expenses for all quarters, we get

the results presented in table. 3.3.

Table 3.3.

Table of income and expenses.

Indicators

1 quarter

2 quarter

3 quarter

4 quarter

For the whole year

1. Gross income

2. Net income

3. Gross expenses

4. Net expenses

5. Financial result

6. Gross profit

7. Adjustment of gross profit:

Represent. expenses

Dividends

Residual value of other property

8. Taxation profit

9. Net profit

10. Consumption of c.pr.

11. Balance of net profit (cumulative total)

Thus, thanks to these calculations, it is possible to track the costs of the enterprise.

CONCLUSION

Thus, the largest share in all expenses of the enterprise is the cost of production and sales of products. . The total cost of production shows the cost of production. Enterprises also incur expenses for the sale of products, i.e. non-manufacturing expenses. Accordingly, the costs of the enterprise in the production process are production costs, and marketing, supply, trade and intermediary costs are distribution costs. The second category is the cost of wages of the main production staff, as well as the cost of remuneration of employees not in the state of the enterprise, employed in the main activity. The third element is deductions for social needs or extra-budgetary social funds.

At the enterprise allocate general economic, general production and commercial expenses. They are associated with the maintenance and management of production, with the management of the enterprise as a whole, with the costs of tare and packaging, transportation costs, advertising costs, and other sales costs, respectively.

Another main major element of expenses is the depreciation of fixed production assets, equal to the amount of depreciation. All objects of fixed assets are subject to physical and moral deterioration, therefore, from time to time there is a need to replace fixed assets.

The company's expenses include taxes: VAT; excises; income tax; customs duties; tax on property of enterprises and organizations; taxes received by road funds: tax on the sale of fuels and lubricants, tax on road users, tax on vehicle owners, tax on the purchase of vehicles; land tax; tax on transactions with securities; unified social tax.

After paying all taxes and investing part of the proceeds back into production, the remaining funds can be directed to the funds of the enterprise. By distributing net profit to consumption funds and accumulation funds, the directions for its further targeted use are determined. The accumulation fund accumulates funds that are directed to improve the production process, the consumption fund - to stimulate and encourage employees.

The object of the calculations was the enterprise LLC "Rus". Based on the data of their financial activities, the system of their expenses and incomes throughout the year is well traced, as is the distribution of their profit from the sale of products.

BIBLIOGRAPHY

1. Alekseeva M.M. Planning the activities of the company: Educational and methodical manual. - M.: Finance and statistics, 2004. - 200 p.

2. Afitov E.A. Enterprise planning: Tutorial.-Mn.: Higher school, 2001 - 340 p.

3. Balabanov I.T. Analysis and planning of the finances of an economic entity: Proc. allowance. M.: Finance and statistics, 2004. - 220 p.

4. Bukhalkov M.I. Intra-company planning: Textbook.-2nd ed., Corrected. And add.-M.: INFRA-M, 2003 - 400 p.

5. Vil R.V., Paliy V.F. Management Accounting. - M.: INFRA-M, 1999. - 200

6. Gnezdilova L.I., Leonov A.E., Starodubtseva O.A. Fundamentals of planning: Proc. allowance / Ed. L.I. Gnezdilova. - Novosibirsk: Publishing House of NSTU, 2005. - 165 p.

7. V. A. Goremykin, E. R. Bugulov, and A. Yu. Enterprise planning. Textbook.-M.: Information and publishing house "Filin", 2003. - 430 p.

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9. Drury Colin. Introduction to management and production accounting: Per. from English. / Ed. S.A. Tabalina. - M.: Audit; UNITI, 2004.-560 p.

10. Evstigneev E.N. Fundamentals of tax planning. - St. Petersburg: Peter, 2004
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The discipline "Finance of enterprises" reveals the concept of "costs" as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the emergence of obligations, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of participants (owners of property ).

Based on the economic content, all cash costs are divided into three groups: costs associated with making a profit; non-profit-making costs and forced costs.

The former include the cost of servicing the production process, the cost of selling products. The second includes consumer spending, as well as for charitable and humanitarian purposes. The third type of costs includes taxes and tax payments, various deductions, compulsory insurance costs, etc.

The concept of "costs" is the most general indicator. Costs - monetary measurement of the amount of resources used for any purpose. Then the costs can be defined as the costs incurred by the organization at the time of the acquisition of any material assets or services, i.e. costs are the expenditure of funds in their physical, in-kind form, and costs are the valuation of production costs.

Enterprises in the process of economic activity carry out a rather complex set of monetary costs. Based on the economic content and intended purpose, they can be combined into several independent groups:

- the cost of reproduction of production assets;
- expenses for social and cultural events;
- operating expenses;
- costs of production and sale of products (works, services)

The costs of production and sale of products (works, services) occupy the largest share in all expenses of the enterprise. The totality of production costs shows what the production of manufactured products costs the enterprise, i.e. is the cost of production. Enterprises also incur costs for the sale (marketing) of products, i.e. carry out reproduction or commercial expenses (for transportation, packaging, storage, advertising, etc.).

Production cost and selling expenses make up the full, or commercial, cost of production. The cost of products (works, services) is a set of natural and fuel and energy resources, materials and purchased semi-finished products consumed in the production and sale process, as well as labor costs, depreciation of fixed assets and other expenses, expressed in monetary terms.

Prior to the adoption of Chapter 25 of the Tax Code, a detailed list of costs for the production and sale of products was established by the Regulations on the composition of the costs of production and sale of products included in the cost of production, and on the procedure for generating financial results taken into account when taxing profits. This document was approved by the Decree of the Government of the Russian Federation of August 5, 1992 No. with subsequent changes and additions.

As part of the cost of production and sale of products (works, services), included in the cost price, the following are taken into account:

- costs directly related to the production of products (works, services);
- expenses for the use of natural raw materials;
- the cost of preparation and development of production;
- non-capital costs aimed at improving the quality of products, their reliability and durability, improving technology and organization of production;
- costs associated with invention and innovation;
- the cost of servicing the production process: providing production with raw materials, materials, fuel, tools, fixtures, etc.; maintenance of fixed production assets in working order; ensuring compliance with sanitary and hygienic requirements;
- expenses for ensuring normal working conditions and safety measures;
- costs associated with the management of production: the maintenance of employees of the administrative apparatus, logistics and transport services for their activities, travel expenses, payment for consulting, information, audit services, entertainment expenses, etc.;
- costs for the maintenance and operation of environmental facilities and other types of current environmental costs;
- costs associated with the training and retraining of personnel;

deductions for state social insurance and pensions, for compulsory health insurance, in State fund employment of the population;

- payments on short-term bank loans within the established rate;
- depreciation of fixed production assets and intangible assets and other types of costs in accordance with the established procedure.

The law of a market economy requires constant monitoring of the formation of the cost of created products and services. At enterprises, there is a vital need to calculate a reliable cost indicator in terms of its economic essence, which is determined by a number of economic principles:

Communication with the implementation of entrepreneurial activities of the enterprise.

The essence of this principle lies in the fact that the cost of production includes the costs associated with the production and sale process.

Separation of current and capital costs.

Current costs include the costs of production resources, which, as a rule, are consumed in one business cycle. Capital costs include expenses on non-current assets used in several production cycles, the cost of which is included in current costs through depreciation.

Assumption of temporal certainty of the facts of economic activity - principle charges.

According to this principle, the facts of the economic activity of the enterprise relate to the reporting period in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts.

Assumption of property isolation of the enterprise.

In accordance with this principle, the property and obligations of an enterprise exist separately from the property and obligations of the owners of this enterprise.

The four above principles are exhaustive in deciding whether to include certain expenses in the cost price. A reliably calculated cost indicator ensures the correct formation of the main financial result of the activity enterprises - profits from product sales. Profit in a market economy is the main goal of enterprises, therefore, as competition, demonopolization, and a free pricing system arise and develop in the country's economy, the role of cost as the most important factor influencing the growth of profit mass will increase.