The cost of production is the most important indicator economic activity commercial organization. To calculate the cost of manufactured products, it is necessary to select a method for accounting for production costs and calculating the cost of production.

Regardless of the purpose for which the cost should be calculated, the following should be established:

The cost of which accounting object needs to be determined (manufactured products, technological process, separate order);

What costs will be included in the cost (calculation of full (absorption costing) or truncated cost (direct costing));

Based on what data will the cost be determined (standard or actual costs);

How to distribute indirect costs and take them into account in the cost of finished products.

In accounting, depending on the stage and completeness of formation, various indicators of product cost are distinguished: cost of products sold (full cost), production cost, truncated production cost, etc.

Cost of goods sold is the cost of producing and selling products.

Production cost is the cost of producing manufactured products. At the same time, a distinction is made between indicators of full and incomplete production costs.

The full production cost is calculated taking into account all costs incurred by the organization. When using the full cost allocation method, the unit cost includes both variable and fixed costs. The use of this method is justified in cases where it is necessary to analyze the profitability of manufactured products, formulate an optimal product range, or develop a pricing policy based on the cost-plus principle. In other words, the price is defined as the full cost increased by the required profitability.

Truncated cost involves attributing only variable costs to the unit cost of production. The constant part of general production costs, as well as commercial and general running costs are written off as a decrease in revenue at the end of the reporting period without allocation to manufactured products.

Determining the truncated cost is justified in cases where it is necessary to make a decision on the release or termination of production of a particular product.

Some organizations do not allocate non-manufacturing overhead costs to products, believing that allocating such costs does nothing other than create uncontrollable distortions of profitability and cost data at both the planning and accounting stages.

The financial results of an organization calculated using truncated cost may differ from the results obtained using the full cost method.

The method of accounting for production costs and calculating the cost of production is understood as a set of developed methods for organizing documentation and cost accounting that ensure the determination of the actual cost of production and control over its formation.

The choice of cost accounting and costing method depends on the industry characteristics of the organization, type of production, production cycle duration, presence of work in progress, range of products, as well as on the needs of the organization’s management for the information necessary to manage costs.

Methods for accounting for production costs and calculating production costs are classified according to different criteria (Fig. 12.1).

Rice. 12.1. Classification of cost accounting and costing methods

Depending on the objects of cost accounting, there are order-by-process, process-by-process, per-distribution methods and the ABC-costing method.

The custom method of calculating product costs has the following main characteristics:

1) measuring costs for each completed batch of products or per order, and not for a period of time;

2) the order execution period does not coincide with the reporting period;

3) maintaining in the General Ledger only one account “Main production” (individual orders are reflected in analytical accounting on order forms).

An order means a product, small series of identical products, or repair, installation and experimental work.

The main characteristics of the process-based method of calculating product costs:

1) grouping of production costs by individual divisions or production sites, regardless of individual orders;

2) writing off costs for a calendar period, and not for the time required to complete a separate order;

3) opening several analytical accounts to the “Main production” account for each division or production site (according to the types of manufactured products).

With the process-by-process method, costs are taken into account according to established costing items for the entire production process and, in addition, for individual stages of the production process. At the end of the reporting period, the total costs of the production process are divided by the number of units of output and the cost of one costing unit is calculated.

The cross-cutting method of cost accounting and calculating product costs involves accounting for production costs not only by type of product and costing items, but also by redistribution.

Processing is understood as a set of technological operations for the production of an intermediate product (semi-finished product) or finished product (at the last stage). Thus, in ferrous metallurgy the processing stages are iron smelting, steel smelting, rolling; in the textile industry - yarn production, fabric production and dyeing.

The cross-cutting method is used in industries with complex use of raw materials, as well as in industries with mass and large-scale production, where the processed raw materials and materials undergo successive several phases of processing - processing stages.

When using raw materials or semi-finished products in an integrated manner, manufactured products of various grades and brands are converted into a conditional grade using a system of coefficients. When several products are produced from the same type of raw material, the main product is isolated. The rest are considered as incidental and deducted from the total amount of production costs, and the remaining costs are attributed to the cost of the main product.

There are non-semi-finished and semi-finished versions of the step-by-step method of accounting for production costs and calculating the cost of production.

In case of non-semi-finished products, they are limited to taking into account the costs for each processing stage. The movement of semi-finished products is not reflected in the accounting records. The accounting department controls their movement from one processing stage to another based on operational records of the movement of semi-finished products in physical terms, which are kept in the workshops. In accordance with this cost accounting procedure, it is not the cost of semi-finished products that is determined after each processing step, but only the cost of the finished product.

In the semi-finished version, the movement of semi-finished products from workshop to workshop is recorded in accounting records and the cost of semi-finished products is calculated after each processing stage, which makes it possible to identify the cost of semi-finished products at various stages of their processing, providing more effective control over the cost of production.

In the last decades of the 20th century. In the West, a new approach to management and accounting was actively developing, based on the management of operations - components of the processes occurring in the enterprise. It includes ABC (Activity-Based Costing) - operational costing. The ABC method is used for business process reengineering as an information basis for management in flexible organizational structures, as well as management decisions that require information about the most accurate cost of production. The use of the ABC method allows you to more accurately determine the cost of a specific product, especially in a situation where indirect costs exceed direct ones.

AB-costing, or operational costing, is a new direction for both domestic and Western accounting. Although his ideas originated in the West in the first half of the 20th century, domestic methods of allocating costs for the maintenance and operation of equipment in proportion to estimated rates are close to the described method of the accounting model. The name of the Activity-Based method is translated by Russian economists in different ways: costing by operations, costing by actions, costing by functions, functional cost accounting, etc. This method is used in multi-item production with a high share of indirect overhead costs in enterprises with a flexible form of management organization .

The ABC method is based on the fact that costs are generated as a result of certain operations. The process of calculating the cost of manufactured products (works, services) using this method involves calculating costs in three stages:

Distribution of resource costs;

Transferring resource costs to operations;

Distribution of the cost of main operations to cost objects.

In accordance with the sign of completeness of inclusion of costs in the cost, a distinction is made between the method of accounting and calculating the full cost (cost absorption method) and the method of accounting and calculating incomplete costs (“direct costing”).

Costing by the cost absorption method involves the distribution of both direct and indirect production costs between types of products, i.e. all production costs (both variable and fixed) are involved in the cost formation process. For domestic accounting practice, it is traditional to calculate the full cost of production, which includes all the costs of the enterprise (direct and indirect) associated with the production and sale of products.

The method of cost accounting and calculation of reduced production costs (direct-costing) first began to be used in Germany (in the 30s of the 20th century). In recent years, it has been widely used in most developed countries. At first, using the direct costing method, the production cost of products was calculated only using direct variable costs, but as the method developed, it began to be calculated using indirect variable costs.

In domestic practice, reduced or incomplete production costs of products are calculated only on the basis of variable and semi-variable costs. Direct variable costs are immediately taken into account in the accounts of production costs and calculation of product costs (20 “Main production”, 23 “Auxiliary production”, 29 “Service production and facilities”). Conditionally variable costs during the month are accounted for in accounts 25 “General production expenses” and at the end of the month they are written off to accounts for direct variable costs (20, 23, 29). Fixed expenses are recorded during the month on account 26 “General expenses”, from which at the end of the month they are written off to account 90 “Sales”. This means that general business expenses are production cost products are not included.

When calculating the reduced cost of production, the marginal income indicator is used. Marginal income is determined by subtracting the amount of variable costs from the proceeds from the sale of products or the cost of manufactured products.

In terms of efficiency of accounting and control, costs can be taken into account by the method of calculating the actual cost and the method of calculating the standard cost.

To use the standard method of cost accounting and calculating product costs, you must:

Prepare standard cost estimates for each type of product (work, service);

Keep track of changes in cost standards;

Identify deviations of actual costs from standard costs and determine the causes and culprits of these deviations;

Calculate the actual cost of certain types of products (works, services) by adding to standard costs deviations of actual costs from norms and changes made to cost norms.

When using the standard accounting method, all costs of an organization are divided into standardized and non-standardized. As a rule, direct costs are standardized. The use of the “standard-cost” method also assumes that rationing and subsequent accounting are carried out according to quantitative and cost criteria.

The normative method requires compliance with the following principles:

1) preliminary calculation of the standard cost for each product based on the current standards and estimates in force at the enterprise;

2) keeping records of changes in current standards during the month to adjust the standard cost, determining the impact of these changes on the cost of production and the effectiveness of the measures that caused the change in the standards;

3) accounting of actual costs during the month, dividing them into costs according to norms and deviations from norms;

4) identification and analysis of the causes, as well as the conditions for the occurrence of deviations from the norms in the places of their occurrence;

5) determination of the actual cost of manufactured products as the sum of standard costs, deviations from standards and changes in standards.

Regulatory support is usually divided into four main groups: planned targets, regulations technical preparation of production, resource consumption standards and auxiliary regulatory materials.

Standard calculations have a multi-purpose purpose. In planning, they are used to calculate the planned cost of production, production cost estimates, determine product sales prices, transfer prices, and cost estimates for responsibility centers. In accounting, standard calculations are necessary for assessing work in progress and defective products, monitoring the cost of production, calculating the actual cost of individual types of products and all products as a whole.

The number and structure of standard calculations depend on the complexity of the technological process and the level of production organization. In mass and large-scale production, standard cost estimates are compiled for parts, assemblies, workshop machine kits, semi-finished products, assembly processes of assembly units, and products. In auxiliary production, they are compiled according to orders for technological equipment, production of standard tools, units of repair complexity, energy, transport works, groups of spare parts, etc.

The standard-cost system is a means of managing direct costs. Several variants of this system are used. In one option, costs are collected on the debit of the “Production” account and valued at a standard cost, finished products are written off from the credit of this account also at a standard cost, work in progress is valued at a standard cost. The essence of the other option is that the costs generalized on the debit of the “Production” account are valued at their actual cost, and finished products are written off from the credit of the account at a standard cost. Work in progress is valued at a standard cost, taking into account deviations from actual costs in one direction or another.

The standard-cost system has characteristics. Firstly, the basis for identifying deviations from standards in the process of spending funds is accounting records on special accounts, rather than documenting them. Managers are tasked with not documenting deviations, but not allowing them. Secondly, not all organizations reflect identified deviations in their accounting; only those that use current standards do this. Thirdly, special synthetic accounts are allocated to account for deviations - by costing items, by deviation factors.

The advantages of the “standard-cost” system include providing information on the expected costs of production and sales of products; setting prices based on pre-calculated unit costs; drawing up a report on income and expenses highlighting deviations from standards and the reasons for their occurrence.

Common to standard-cost and regulatory accounting are the following features:

The basis of the systems is standards (standards);

Both systems improve the quality of operational and tactical management by identifying deviations through the alarm documentation mechanism;

Both systems are used for budgeting;

Deviations are reflected in special accounts;

It is possible to attribute deviations to costs for the period with a one-time write-off to the profit and loss account.

The following features are distinctive:

Detail and method of establishing standards (standards);

At the output of the systems, different costs are calculated:

With the normative method - the actual cost is equal to the costs according to the norms ± changes in norms ± deviations from norms;

With the standard-cost method, the actual cost is equal to the standard cost;

Reflection in accounts of deviations for cost items by factors: with the standard method - only for finished products and materials; with the “standard-cost” method, variance accounts are opened for each cost item and in the context of items by factor, for example, deviation for materials is a standard factor; material deviation
lam - price factor;

Attribution of deviations to periodic costs in standard accounting is officially permitted only for finished products (must be provided accounting policy); with the standard-cost method, any deviations can be attributed to periodic costs or proportionally distributed between work in progress, the cost of finished and sold products.

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The basis for solving a wide range of management problems in agricultural organizations is precisely the determination of the cost of products (works, services). The efficiency of organizations largely depends on timely information on cost, the formation of which is largely determined by the methods used for cost accounting and calculating product costs. Costing is the process of calculating the cost per unit of products of varying degrees of readiness. Cost calculation should be understood not only as the calculation of the actual cost of a unit of manufactured products, but also other work on calculating costs:

• - products, works, services of auxiliary production, consumed by the main production;
• - intermediate products (semi-finished products) of main production units used at subsequent stages of production; - products of enterprise divisions to identify the results of their activities; - the entire commodity output of the enterprise;
• - release of a unit of type of finished product and semi-finished products own production(work performed or services provided, etc.) sold externally;

The method of accounting for production costs and calculating the cost of production is understood as a set of methods for organizing documentation and reflection of production costs, ensuring the determination of the actual cost of production and the necessary information for monitoring this process.

The procedure for generating cost for management accounting purposes is determined by the enterprise independently. Calculation of the cost of manufactured products is carried out using various methods. Currently, several methods of cost accounting and cost calculation are used in Russia. Methods of cost accounting and cost calculation:

* Transverse;

The method is used in mass production with sequential processing of raw materials (oil refining, metallurgy, chemical, textile industry, etc.), which is carried out in several stages (phases, processing stages). It is used if raw materials go through several completed stages of processing, and after the end of each stage, the result is not a product, but a semi-finished product. Semi-finished products can be used both in-house and sold externally. The essence of the method: Direct production costs are formed (reflected in accounting) not by type of product, but by redistribution. The production cost of each processing stage is calculated separately (even if we are talking about the production of several types of products). Indirect costs are distributed in proportion to the established bases. The incremental method of cost accounting and calculation of product costs can be:

• - unfinished - when transferring a part between processing stages, only the quantity is transferred, without cost.
• - semi-finished products - the cost is calculated for each stage of production of the product.
• * Custom;

This method is used in individual and small-scale production of complex products (shipbuilding, mechanical engineering). This costing method is used when products are manufactured in separate batches or series or when they are manufactured in accordance with customer specifications. With this method, the accounting object is a separate production order. The essence of the method: direct main production costs are taken into account in the context of costing items for production orders. The remaining costs are accounted for where they arise and are subsequently included in the cost of orders through distribution. Until an order is completed, all production costs that relate to it are considered work in progress. Upon completion of the work, the cost per unit of production (order) is determined individually.

* Process-based (simple);

The method is used to establish the average cost of a batch of identical cost units over a certain period of time. This method is used in cases where it is practically impossible to ascertain the costs associated with the production of individual cost units due to the continuous nature of the production process. An example of a unit of output that meets the definition of process costing is a ton of oil in a refinery. It is impossible to establish exact costs for specific tons that have gone through the processing cycle. In these cases, when the process costing method is used, all units produced are allocated to create inventory. All sales orders are satisfied later from this inventory of homogeneous items. Since the goods sold are the same, there is no need to set the cost of any particular unit of output, and since the production process is continuous, it is usually impossible to determine the specific amount of material or production time allocated to each individual product. The only option is to add up all the costs of a business for a given period of time and divide these costs by the total number of items produced during that period to obtain the average production cost per unit of output. The essence of the method is as follows: direct and indirect costs are taken into account according to cost items for the entire output of finished products. The advantage of this system is that it requires fewer business transactions. However, the accuracy of the obtained cost of an individual product is low.

* Regulatory.

This method is used in manufacturing industries with mass and serial production of diverse and complex products (mechanical engineering, metalworking, clothing, footwear, furniture production and others).

The norm is a scientifically based indicator that expresses the measure of labor, time, material and financial resources necessary for the production of a particular product.

Standard - a norm characterizing the estimated need in kind or in value form; expressed in absolute or relative terms.

Inventory standard is the optimal size of inventory that ensures uninterrupted sale of goods at a minimum cost.

Standard costing is the amount of costs that an enterprise will spend per unit of output, taking into account norms and standards on an item-by-item basis. The essence of the method is as follows:

• * Certain types of production costs are taken into account according to current standards provided for by regulatory calculations;
• * Separately keep operational records of deviations of actual costs from current standards, indicating the place of occurrence of deviations, the reasons and culprits of their formation; take into account changes made to current cost standards as a result of the implementation of organizational and technical measures, and determine the impact of these changes on the cost of production. Deviations are determined by documentation or using inventory. Types of deviations:
• * deviation of costs of basic materials;
• * deviation of direct labor costs;
• * deviation of production overhead.

Each of the deviations can be caused by only two reasons: a change in the planned price of the resource and a change in the planned volume of resource consumption.

Direct costing

The method is used in enterprises where there is no high level fixed costs and where the output of the work can be easily determined and quantified. Widely distributed in all economic developed countries. Key concepts of the method:

Marginal income is the difference between revenue and variable costs. Includes operating profit and fixed costs.

Marginal costing is the distribution of only variable direct costs to a cost object. The actual introduction of the Direct Costing system in the United States dates back to 1953. Modern system direct costing offers two accounting options:

• * simple direct costing, in which only direct variable costs are taken into account in the cost price.
• * developed direct costing, in which the cost includes both direct variable and indirect variable general expenses. Cost accounting is carried out in the context of variable costs, fixed costs are taken into account for the enterprise as a whole and are included in the reduction of operating profit. In the process of applying this method, marginal income and net profit are determined:

Interrelation of indicators in the marginal approach:

• * Revenue from sales of products (B)
• * Variable costs (PV)
• * Marginal income (MD = B - PeZ)
• * Fixed costs (PoZ)
• * Profit (P = M - PoZ)

The change in the value of marginal income characterizes the influence of sales prices and variable costs on the cost of a unit of production. The amount of profit depends on the amount of fixed costs. The relationship between indicators allows you to influence the amount of profit by adjusting prices and production volume. Direct costing allows you to determine the critical production volume at which revenue will cover all production costs without making a profit. The critical production volume (number of products) can be determined by the formula:

O = PoZ / (C - PeZ), (1)

where O is the critical output volume,

PoZ - fixed costs for the enterprise as a whole,

C - selling price per unit of production,

PeZ - variable costs per unit of production.

Just in time system

The method appeared in Japan in the mid-70s. Currently, the JIT system is used by the largest Japanese, American and European enterprises in various industries. The system is based on the principle: “nothing will be produced until the need arises.” The supply of production is carried out in small batches in accordance with need, resulting in a reduction in the level of inventory inventories. The use of this technique allows the enterprise to get rid of unnecessary costs by reducing unproductive expenses, which consist, in particular, of the production of excess products, downtime of equipment and personnel, maintenance of excess warehouse space, and losses associated with the presence of product defects. At the same time, demand accompanies products throughout the entire production volume. Inventories are delivered at the time they are used in the production process. Part of the indirect costs is transferred to the category of direct ones. The main emphasis is on the quality, availability and overall cost of products, and not on the level of purchase prices.

Functional cost analysis

The FSA method has been actively used in industry since the 60s, primarily in the USA. Now FSA is one of the most popular types of analysis of products and processes. Can be useful where the majority of costs are not direct costs, but overhead costs (for example, service industries).

Essence The FSA method is an analysis of the costs of a product performing its functions. All objects are considered as a set of functions that they must perform.

Functions are analyzed for necessity and usefulness and are divided into:

• * basic (determine the purpose of the product),
• * auxiliary (contribute to the implementation of the main ones),
• * unnecessary (does not contribute to the performance of basic functions). The goal of the FSA is the development of useful functions with an optimal balance between their significance for consumers and the costs of their implementation. FSA is carried out for existing products and processes in order to reduce costs without loss of quality, as well as for products under development in order to reduce their cost. Carrying out FSA includes the following main stages:
• - Collection of information about the functions of the object under study (information about the purpose, technical and economic characteristics, cost, etc.).
• - Research of functions (degree of usefulness) development of proposals for improving the object of analysis (reducing costs by eliminating unnecessary functions).

The production cost accounting method is a system of techniques with the help of which production cost accounting is organized and the cost per unit of production is calculated.

The use of one or another method of accounting for production costs and calculating the cost of production at an enterprise depends on the characteristics of the organization of the production process, the nature and range of products produced, the duration of the production cycle, the presence or absence of work in progress, etc.

The following methods of accounting for production costs are distinguished:

1. simple (single-transfer);

2. transverse;

3. custom;

4. normative;

The single-distribution method of calculating product costs is usually used in enterprises characterized by the mass nature of production, one or more types of products, a short period of the technological process and the absence, in most cases, of work in progress. Examples include enterprises in the extractive industries, power and heating plants, some enterprises in the chemical industry, industrial building materials and etc.

Production costs are accounted for on account 20 “Main production”, to which all production costs are written off. reporting period production costs. The cost of production is determined as the total amount of costs recorded on account 20 “Main production”, and the unit cost is determined by dividing costs by the number of products produced.

The incremental cost accounting method is used where the process of producing finished products consists of several sequentially technologically completed processing stages (phases, stages). Each processing stage, with the exception of the last one, represents a completed phase of processing of raw materials, as a result of which the enterprise receives not the final product of processing, but a semi-finished product of its own production.

The cost is calculated for each processing stage, since the finished product can be the processing stage itself (textile products, ferrous metallurgy, etc.). When calculating the cost of semi-finished products, not only the total amount of processing costs is taken into account, but also the balances of work in progress at the beginning and end of the reporting month. Semi-finished products of our own production are used not only in the following stages of our production, but are also sold externally to other enterprises as purchased components and semi-finished products.

Cost accounting under this method is carried out for each processing stage separately on a separate sub-account to account 20 “Main production”.

The custom method of accounting for production costs is used mainly in those industries in which partial products, i.e. parts, assemblies, are processed simultaneously and in parallel, and finished products are obtained by mechanical assembly of their individual parts. This method is used in mechanical engineering, metalworking and other similar industries with individual and small-scale production, as well as in experimental, experimental and repair work.

The object of accounting and costing in this method is a separate production order created for a predetermined quantity of products.

In analytical accounting, production costs are grouped by order in the context of established costing items in the production accounting card.

Costs are accounted for for each individual order in a separate subaccount to account 20 “Main production”. After completion of the order, its cost is determined as the sum of all costs taken into account for this order. If an order includes several homogeneous products, then the unit cost is determined by dividing the total cost of the order by the number of products produced.

Direct costs are accounted for based on primary documents, reflecting the consumption of materials, wages, output, etc. Indirect costs are distributed between individual orders conditionally according to methods accepted in a given production or industry. All costs are considered work in progress until the order is completed. Reporting costing is compiled after the order is completed, which is a significant drawback of this method.

The cost of a partially completed order is determined conditionally, on the basis of a planned or actual calculation of a similar product manufactured earlier, taking into account changes in its design, technology and production conditions.

The completion of work on the order is recorded in the invoice, the act for delivery of completed finished products.

The normative method is usually used in manufacturing industries with mass and serial production of diverse and complex products.

This method of accounting for production costs is based on the separate reflection in accounting of costs according to standards, deviations from cost standards and changes in cost standards.

The main features of regulatory accounting are:

· mandatory preparation standard calculations for products planned for release;

· write-off of all production costs within established standards and cost estimates;

· documenting deviations from cost norms and their separate reflection in accounting;

· documenting changes in cost standards and separately reflecting them in accounting;

· determination of the actual cost of manufactured products as the algebraic sum of three terms: costs according to norms, deviations from norms and changes in cost norms:

Fs = Ns + He + In,

where Fs is the actual cost, Nc is the standard cost, He is deviations from the norms (savings or overruns), In is the change in cost standards.

Deviations from the norms show how the manufacturing technology of the product is observed, the consumption standards of raw materials, materials, labor costs, etc. Deviations can be positive and negative.

Positive deviations are savings achieved when cutting metal, with more complete use of raw materials and materials with the least waste, reducing time for processing parts and their assembly.

Negative deviations are additional use of raw materials and materials in excess of established standards, an increase in waste.

Accounting for costs according to standards and deviations from them is carried out only for direct costs (raw materials, materials, wage).

The use of the standard method of cost accounting allows for preliminary control over the formation of product costs and, at the time of the transaction, to identify emerging deviations from norms and estimates and to establish the causes and culprits of their occurrence.

The method of accounting for production costs and calculating the cost of production is understood as a system of methods for reflecting production costs to determine the actual cost of production.

The choice of method for calculating product costs is related to the industry and production characteristics of enterprises. The main methods of cost accounting include order-by-order and assignment-based.

Custom accounting method- the cost per unit of production is calculated based on the sum of the costs of all workshops. This method is used in industries with mechanical assembly of parts, assemblies and products in general, where the technological process between workshops is closely interconnected, and finished products produces the last workshop in the technological chain.

In analytical accounting, production costs are grouped by order in the context of established costing items. The object of accounting and costing is a separate production order, which is assigned a code.

The custom method of accounting and calculating products is used in individual and small-scale production at heavy industry enterprises, in the shipbuilding industry (building a ship, manufacturing a turbine, etc.), where individual products are produced.

An order is opened on the basis of an agreement with the customer. It specifies the object of the contract (order), its quality characteristics, volume (quantity) of products, delivery time, contract price, form of payment, etc.

The cost of an order is determined by the sum of all production costs from the day it is opened until the day it is completed and closed. The reporting cost estimate with the order-by-order accounting method is compiled after the work ordered is completely completed, which is a significant drawback of this method.

Transverse accounting method production costs and calculating the cost of production is used in those industries where the technological process is divided into separate phases of processing the source material and the raw materials being processed successively go through several separate independent phases of processing - processing stages (oil refining, chemical, pulp and paper, textile industry, etc. ).

Pereditel- this is a set of technological operations that culminate in the production of an intermediate product (semi-finished product) or the production of a finished finished product.

The costs of manufacturing products of such industries are taken into account by type of homogeneous products, costing items and redistributions.

The procedure for accounting for costs and calculating products at different enterprises by processing stages is not the same. At some enterprises, direct costs in accounting are reflected for each processing stage separately, and the cost of raw materials is included in the cost of production only for the first processing stage. The cost of the final product is the sum of the costs of all stages.

With the step-by-step method of accounting for production and calculating the cost of production, non-semi-finished and semi-finished options are used.

At unfinished In this option, control over the movement of semi-finished products within workshops (processing areas) and between them is carried out by the accounting department promptly in kind and without making entries on accounts.

At semi-finished In this option, the cost price is calculated not only of the final product, but also of the products of each processing stage separately.

Enterprises that sell the products of each individual processing stage externally use a semi-finished version of cost accounting, while the rest use a non-semi-finished version.

At enterprises that use the incremental accounting method, they use the most important elements of the normative method - the systematic identification of deviations of actual costs from current standards (planned cost) and accounting for changes in these standards.

Standard cost accounting method for production and calculating the cost of production is used to timely prevent the irrational use of labor and financial resources. As a rule, it is used in mass and serial production at manufacturing enterprises, in mechanical engineering, and at light industry enterprises.

The essence of the normative method is that certain types of production costs are taken into account according to production standards provided for by normative calculations. At the same time, operational records are kept of deviations of actual costs from production standards, indicating the object of occurrence of deviations, the reasons and culprits of their formation, and also takes into account changes made to the current cost standards as a result of the implementation of organizational and technical measures, and the impact of these changes on the cost of production is determined.

Production cost standards- the most important tool for production management. They reflect the technical and organizational level of development of the enterprise, influence its economy and the final result of its activities.

Depending on the duration of action and the time of calculation, norms are divided into current and planned.

Planned standards are provided for by quarterly and annual plans and are calculated on the basis of current and currently valid standards (during each reporting month). On their basis, standard cost estimates for parts, assemblies, and products are compiled monthly.

By comparing actual costs incurred with approved current standards, an analysis of the enterprise's economic activity is carried out, internal production reserves are identified, ways of using them are outlined, and new cost standards are developed for the next reporting period.

Standard cost estimates are prepared for parts, assemblies and products. Their data is used to calculate the actual cost of specific types of products, to assess work in progress and the cost of defective products.

Standard cost estimates for parts and assemblies are compiled only for direct costs (materials, wages), and for the product as a whole - for all items of production cost.

With the standard method of accounting for production costs, enterprises use planned, normative and reporting costing. In terms of their composition, they must correspond to the standard nomenclature provided for in industry instructions for planning and cost accounting. Control over the application of established production standards in the manufacture of products is carried out using accounting.

Deviations from the norms show how the manufacturing technology of the product is followed, reveal the amount of consumption of raw materials, materials, labor costs, etc. They are divided into positive, meaning savings in costs, and negative, causing their increase.

Positive deviations- savings achieved through a more complete use of raw materials with the least waste, while increasing labor productivity, reducing the time for processing parts and their assembly.

Negative deviations- additional use of raw materials, materials in excess of established standards, etc.

Having standard calculations, documents or a set of documents for deviations from the norms in the current month and their changes, knowing the quantity of products produced, the accounting department calculates the actual costs of the reporting month.
Calculations of actual cost are carried out using the following formula:

Fs - Ns ± He ± In

• where Fs is the actual cost;
• Нс - standard cost;
• It is deviations from the norms (savings or overspending);
• In - changes in norms (in the direction of increasing or decreasing them).

Process-by-process (simple) method It is used in those enterprises that produce homogeneous products, have a mass production nature and a short period of the technological process, and where there are no work in progress (or they are stable). This method is typical for enterprises in the extractive industries, construction materials industry, chemical industry, etc.

When carrying out a simple calculation method, all costs of an enterprise or part of an enterprise are summed up and divided by the number of products produced:

Unit cost = Total costs (over a certain period of time) / Quantity of products produced (over a certain period of time)

Product cost is one of the main indicators of a company’s performance, and its calculation is called costing. Each company has the right to choose its own method of cost accounting and calculation. Note that this choice largely depends on the specifics of production and industry. The rules for accounting expenses, common to all industries, are defined in PBU 10/99 and instructions for the Chart of Accounts, but many existing departmental regulations take into account all the subtleties and features of the industry, complementing legislative acts. Let's try to understand the methods used.

Methods of cost accounting and calculation of product costs

The cost accounting method refers to the methods used by the company and enshrined in the UP for accounting and documenting incurred expenses, which determine the cost of manufactured products and control its formation.

Cost accounting methods are differentiated according to certain criteria: objects, completeness, efficiency of accounting. When choosing an accounting method, the economist should take into account the features of the production process and establish:

• accounting object (product, technical process, order);
• costs that will be included in the cost;
• information on the basis of which the cost will be determined (standard or actual costs);
• algorithm for distributing indirect costs.

For example, for cost accounting objects the following methods for determining product costs can be used:

• Custom;
• Process-based;
• Transverse;
• ABC costing.

Custom costing method

The custom method of cost accounting and calculation is used in the creation of small batches or units of products. More often these are products that are complex in the execution technique or products with a long production period. For example, the construction of a building or the production of unique, technologically complex parts in the mechanical engineering and aviation industries, shipbuilding, etc.

With this method, the entire amount of costs is taken into account for a single order or a number of similar orders, opening a special card (estimate) for each. It records the order number, the list of works, the timing of their completion and the number of units of the product that will be produced. Costs are recorded on the form for each stage of production.

This method is characterized by:

• Costs are recorded in accounting by order or batch;
• The creation of an order does not always coincide in time with the end of the reporting period.

Process-based method of cost accounting and costing

This method is used more often in industries with a small range of products, as well as in industries without work in progress (for example, in the mining industry, at hydroelectric power stations, etc.). Its essence is that costs are taken into account for the entire output of the processes.

To generalize costs by process, the following features are characteristic:

• group costs for each process by workshops, production sites and divisions, or for the company as a whole;
• costs are written off at the end of the reporting period, rather than over the time required to complete the order.

Transverse cost accounting method

The object of cost accounting in the step-by-step method is the production stage. This method involves accounting for costs for redistributions, which are a certain set of operations to create an intermediate product - a semi-finished product. For example, in the textile industry, production of fiber, fabric, subsequent dyeing, etc. are considered stages - reprocessing.

This method is acceptable in the production of large batches of products, where the processed raw materials gradually go through several stages - reprocessing. In this case, two options are distinguished: unsemi-finished and semi-finished. In the first case, they are limited only to the operational accounting of costs by redistribution carried out in the department. In accounting, the cost of the manufactured product is recorded, not the intermediate one. The semi-finished option involves recording the cost of intermediate products after each successive processing stage, which makes it possible to track the amount of costs at different stages of processing.

ABC cost accounting method

Recently appeared in the West and considered promising, the Activity-Based Costing method is based on the management of operations that make up manufacturing process, and represents operational calculation.

It is used for radical redesign of business processes and management decisions that require accurate information about product costs. The ABC method allows you to more accurately determine the cost of a product, especially when indirect costs exceed direct ones. This method is used in industries with an impressive range of products and a high share of indirect costs.

The process of calculating cost using the ABC method involves calculating costs in 3 stages:

• distribution of costs for the resources involved;
• transferring the cost of resources to operations;
• allocation of the cost of operations to expense items.

Other methods of cost accounting and product costing

One of the methods for calculating cost, which has something in common with the ABC costing method and allows you to make economically sound decisions, is the marginal method of cost accounting. It is based on the division of production costs and costs of selling the product into constant and variable parts.

When choosing a cost accounting method, all factors are important, for example, the methods of accounting for materials adopted at the enterprise. For example, the average cost method is used if the cost of inventories used in production is calculated from the average cost of inventory items received by the enterprise.

For small enterprises and industries producing homogeneous products, the boiler method of cost accounting is most acceptable. In single-product industries, there is no need for analytical accounting, and the information content of accounting may be minimal - it only requires information about the costs of producing the entire volume of products. Therefore, all costs (direct from account 20 and indirect from accounts 25, 26) are transferred to the debit of the account. 90/2, where the cost of the product is formed. The unit cost for boiler accounting is calculated by dividing the sum of all costs by the number of products.