List of expenses for ordinary activities. Line "expenses for ordinary activities"

Deductions for social needs;

Depreciation;

Other expenses (postal and telegraph, telephone, travel, etc.).

This grouping is uniform and mandatory for organizations of all industries. National economy. The grouping of costs by economic elements shows What exactly spent on production, what is the ratio of individual cost elements in the total cost.

Economic element of expenses - this is their homogeneous form, which cannot be decomposed into its component parts (an example is the cost of purchased electricity).

In practice, an expense element is understood as economically homogeneous costs (material costs, labor costs, social contributions, depreciation, etc.). operating are the costs:

Associated with the provision for a fee for temporary use of the organization's assets, as well as rights arising from patents for inventions, industrial designs and other types of intellectual property;

Associated with participation in authorized capitals other organizations;

Associated with the sale, disposal and other write-off of property, plant and equipment and other assets other than Money(except foreign exchange), goods, products;

Interest paid by the organization for providing it with the use of funds (credits, loans);

Expenses related to payment for services rendered by a credit institution;

Contributions to estimated reserves, as well as to reserves created in connection with the recognition of contingent facts of economic activity;

Other operating expenses.

non-operating expenses are:

Fines, penalties, forfeits for violation of the terms of contracts;

Compensation for losses caused to the organization;

previous years' losses recognized in reporting year;
the amount of receivables, for which the limitation period has expired, other debts that are unrealistic to collect;
exchange differences (negative);
the amount of depreciation of assets;
transfers of funds related to charitable activities, expenses for the implementation of sports events, recreation, entertainment and other similar events;
other non-operating expenses.

emergency expenses arise as a consequence of extraordinary circumstances of economic activity (natural disaster, fire, accidents, etc.). Extraordinary expenses include salaries to workers involved in the elimination of the consequences of natural disasters, deductions to the unified social tax from this salary, the cost of materials used in the aftermath of natural disasters, etc.
Recognition of expenses in accounting.

All expenses of the organization (for ordinary activities and others) are recognized in accounting if the following conditions are met:

The expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;

The amount of expenses can be determined;

There is certainty that as a result of a particular transaction there will be a decrease in the economic benefits of the entity (ie when the entity transferred the asset or there is no uncertainty about the transfer of assets). If at least one of the specified conditions is not fulfilled with respect to any expenses of the organization, then in accounting these expenses are recognized as receivables.
Synthetic and analytical cost accounting for production

Synthetic accounting of production costs in the conditions of a full journal-order form of accounting is carried out in journal-warrant 10, which is designed to summarize production costs and group them according to economic elements and costing items. To summarize all the costs of production in the journal-order 10 reflects the amount of production costs recorded in other journal-orders. It also contains the amounts of transport and procurement costs or deviations from accounting prices for raw materials and supplies.

The continuation of the journal-order 10 is the journal-order 10/1. It maintains a synthetic accounting of costs that are not included in the production cost of marketable products: for the maintenance of service (non-industrial) industries and farms, at the expense of special-purpose funds, for the shipment and sale of products, etc.

To account for production costs according to the New Chart of Accounts from January 1, 2004. the system of synthetic accounts is applied: 20 "Main production",

23" Auxiliary production”, 25 “General production expenses”, 26 “General expenses”, 28 “Defective production”, 97 “Deferred expenses”, 96 “Reserves for future expenses”.

Analytical cost accounting on account 20 “Main production” is carried out according to costing items for cost accounting objects (individual types of products, homogeneous types of products, orders, etc.) and departments of organizations (workshop, site, team) in cards, free sheets or books of various forms.

Accounting for expenses for ordinary activities.

For the organization of accounting of production costs, the choice of the nomenclature of synthetic and analytical accounts of production and calculation objects is of great importance.

In large and medium organizations to account for the costs of production, accounts 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses”, 28 “Rejection in production”, 97 “Deferred expenses”, 46 “Completed stages” are used for work in progress”, 40 “Output of products (works, services)”. On the debit of these accounts, expenses are taken into account, and on credit - their write-off. At the end of the month, the costs recorded on the collection and distribution accounts (25, 26, 28, 97) are written off to the accounts of the main and auxiliary industries.

From the credit of accounts 20 "Main production" and 23 "Auxiliary production" write off the actual cost of manufactured products (works, services). The balance of these accounts characterizes the value of the cost of work in progress.

In small organizations to account for production costs, as a rule, accounts 20 "Main production", 26 "General expenses", 97 "Deferred expenses" or only account 20 are used.

It is advisable to use account 46 in organizations that carry out long-term work (construction, design, etc.), in which payments are made not as a whole for completed and handed over work, but for individual stages of work. Account 40 is used as needed and is intended to account for the completed products (works, services) and identify deviations in the actual production cost of products (works, services) from the standard or planned cost. Using this account allows you to eliminate time-consuming calculations to determine deviations actual cost from planned to finished, shipped and sold products.

To obtain information on costs for economic elements, the data of synthetic accounts 10 "Materials", 70 "Settlements with personnel for wages", 69 "Settlements for social insurance and security", 02 "Depreciation of fixed assets", 04 "Intangible assets", 05 “Amortization of intangible assets” and other accounts for accounting for “other costs” (60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”, etc.).
The composition of the costs that form the cost of products (works, services). Classification of costs for the production of products (works, services).
In accounting, various indicators of the cost of production are used: cost of goods sold, production cost, etc.

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

Production cost is the cost of producing a product. When calculating complete production cost, it includes general running costs; incomplete production cost is calculated without general business expenses.

In determining the cost of production, it is emphasized that it includes only those costs that are directly related to the production and sale of manufactured and sold products. Particular attention should be paid to this circumstance, since the time of production does not coincide with the reporting period. In this regard, as a rule, not all costs of the reporting period are included in the cost of manufactured products. At the same time, the cost of production may include the costs of not only the reporting, but also the previous reporting periods.

To calculate various indicators of the cost of production, it is necessary to classify the costs according to a number of criteria (identify the costs included in the cost of production, general business expenses, sales expenses, etc.).

In addition, in order to manage costs and production, it is advisable to classify costs in other areas - for decision-making, control and regulation.

Costing articles - this is a set of costs established by the organization for calculating the cost of all products (works, services) or its individual types.

The main provisions on planning, accounting and calculating the cost of production at industrial enterprises and the draft guidelines for accounting for the costs of manufacturing products, works, services recommend the following grouping of costs by costing items:

1) "Raw materials and materials";

2) "Returnable waste" (subtracted);

3) "Purchased components, semi-finished products and services of an industrial nature of third-party organizations";

4) "Fuel and energy for technological purposes";

5) "Costs for remuneration of employees directly involved in the production process, performance of work, provision of services";

6) "Deductions for social needs";

7) "Costs for the preparation and development of production";

8) "General production costs";

9) "General business expenses";

10) "Losses from marriage";

11) "Other production expenses";

12) "Costs of sale".

The total of the first 11 items forms the production cost of products, and the total of all 12 items is the cost of sold (realized) products.

The role and functions of internal audit in the internal control system. Organization and regulation internal audit at the international and national level.

Internal control system -a set of organizational structure, methods and procedures adopted by management economic entity as a means for the orderly and efficient conduct of economic activities, which includes, among other things, supervision and verification organized within the given economic entity and by its forces:

a) compliance with legal requirements; b) accuracy and completeness of accounting documentation; c) the timeliness of the preparation of reliable financial statements; d) prevention of errors and distortions; e) execution of orders and orders; f) ensuring the safety of the property of the organization.

The regulatory system can be represented as follows:

1 level. Represented by a system of codes of the Civil Code, Criminal Code, Tax Code, etc., the Federal Law “On Auditing” (No. 119 FZ of 08/07/2001) and Presidential Decrees and government decrees on the regulation of auditing activities and other laws. Law of the Russian Federation “On Joint Stock Companies » No. 208-FZ dated 12/26/95; Law of the Russian Federation "On Limited Liability Companies" No. 14-FZ dated 08.02.98. and etc.

2nd level. Represented by the rules (standards) of audit activity (PSAT). In particular, the Rules (standard) of audit activity “Study and evaluation of accounting and internal control systems during the audit”; The rule (standard) of audit activity “Study and use of the work of an internal auditor, etc.

3rd level. Presented by various orders of various Ministries of Finance, methodological recommendations governing the implementation of audits in relation to specific industries on certain issues of taxation, finance and special audit engagements.

Level 4. Internal standards of audit organizations prepared in order to clarify external rules and assist in their technical implementation. Regulations on the Internal Control (Audit) Service.
International professional standards Internal Auditors (IASIA) are developed by the IIA and are a set of criteria that should guide internal auditors in the performance of their duties. At the same time, the ASIAs are developed taking into account the best practices of internal audit.

The IPSVA aims to achieve the following goals:

1) establishing the main principles of proper internal audit;

2) creation of a concept for the provision and distribution of various services in the field of internal audit, bringing additional benefits to the organization;

3) formation of a basis for assessing the effectiveness of internal audit;

4) promoting the improvement of the processes and operations carried out by the organization.

The IPSVA combine Performance Standards, Performance Standards and Application Standards.
Performance standards (1000 - 1340) refer to the characteristics of the organization and the parties that will carry out the audit activities. The following main components of these standards can be distinguished:
1. Purposes, powers and responsibilities

The objectives, powers and responsibilities of internal audit should be formally defined in the organization's charter and approved by the organization's collegiate governing body.

2. Independence and objectivity

Internal auditors must have independence and must be objective in the performance of their work.

3. Sufficient qualifications and due professionalism

Audit assignments must be performed in a qualified and professional manner.

4. Program for ensuring and improving the quality of internal audit

The chief internal auditor (head of the IAS) should develop and implement a program to ensure and improve the quality of work, covering all aspects of internal audit, as well as continuously monitor its effectiveness. Such a program should include periodic internal and external assessments of audit quality and continuous audit monitoring within the organization.
The Performance Standards (2000 - 2600) describe the functions of internal audit and a set of criteria against which effective audit performance is judged. The following main components of these standards can be distinguished:

1. Internal audit management

The chief internal auditor (head of the IAS) must carry out effective management internal audit to provide additional value to the organization.

2. The essence of the work of internal audit

Internal audit should evaluate the effectiveness of risk management, internal control and corporate governance systems, as well as contribute to their improvement.

3. Audit engagement planning

Internal auditors should develop and document a work plan for each audit engagement, including engagement objectives, scope, completion dates, and resource allocation.

4. Completion of the audit engagement

Internal auditors should identify, analyze, evaluate and document the information necessary to achieve the objective of the audit engagement.

5. Communication on the results of the audit engagement

Internal auditors should communicate to the parties involved about the results of the audit engagement.

6. Monitoring the use of audit engagement results

The chief internal auditor (head of the IAS) must form a system for monitoring the use of the results, information about which was transferred to the heads of the organization.

7. Decide on the acceptance of the level of risk by the leaders of the organization

The chief internal auditor (head of IAS) should discuss with top managers the level of residual risk they have accepted, if he believes that this level may be unacceptable for the organization. If the issue remains unresolved after discussion, the chief internal auditor and top managers should refer it to the collegiate governing body for a final decision.
Ticket 14.

Risks, uncertainty, information asymmetry. Information as a resource. Risk and uncertainty. Application of basic probabilistic categories in economics. Relationship between risk and income.

Information- this is information about the world around (objects, phenomena, events, processes, etc.), which reduce the existing degree of uncertainty, incompleteness of knowledge, alienated from their creator and become messages (expressed in a certain language in the form of signs, including recorded on a tangible medium) that can be reproduced by oral, written or other transmission

First of all, it is necessary to pay attention to the fact that the concept of "information resource" did not arise in the process of rethinking the role of information in all types of social activities, as many argue, but as a result of the introduction of a program-targeted approach into research on the creation and integration of information services.

Elements are called resources. economic potential that society has at its disposal and which, if necessary, can be used to achieve specific goals of economic and social development.

Within the framework of the program-target approach, information is considered as one of the types of resources in the implementation targeted programs along with labor, materials, equipment, energy, cash, etc.

This means that information has come to be regarded as one of the types of resources consumed in social practice. But the inclusion of information in the composition of resources does not remove the uncertainty of the term "information resource", since there is no unambiguous approach to what information should be considered a resource and which should not be considered. An analysis of the definitions given in various sources shows that information resources include either all (any) information or its subsets, for the selection of which different authors use different criteria that are incompatible with each other, for example: information classes, and / or types documents, and/or types of media (methods of fixation), and/or organizational structures, and / or the possibility of processing on various technical means / The starting point for the inclusion of information in the sphere of circulation through various social channels is its fixation on certain types of media - documentation. From the moment knowledge is fixed on a particular medium, it becomes information, and only this information can be considered as an information resource.

(Reason: p. p. 4, 5 PBU 10/99)

14.2.2. Administrative expenses accumulated on account 26 "General business expenses" at the end of each reporting period are written off as semi-permanent costs of sales (they are included in the debit of account 90 "Sales", sub-account 90-2 "Cost of sales").

(Reason: paragraph 2, clause 9 PBU 10/99, Instructions for the use of the Chart of Accounts (explanations to account 26))

14.2.3. Expenses for the storage of goods and materials (remuneration of warehouse workers, the amount of insurance premiums for compulsory social insurance, depreciation, repair and maintenance of fixed assets used in the storage and movement of goods and materials, other expenses directly related to storage of goods and materials) included in the price material assets, are distributed among the types of material assets stored in the warehouse, in proportion to the value of these assets.

(Reason: paragraph 2, paragraph "d", paragraph 226 Guidelines By accounting inventories approved by the Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n)

14.2.4. The expenses accounted for on account 44 "Sales expenses" are monthly debited to the debit of account 90 "Sales", subaccount 90-2 "Cost of sales", in full amount.

(Reason: paragraph 2, clause 9, PBU 10/99, clause 228 of the Methodological Guidelines for Accounting for Inventories, Instructions for the Application of the Chart of Accounts (explanations to account 44))

The amounts of insurance premiums paid by the organization in accordance with insurance contracts are included in deferred expenses with subsequent uniform inclusion in current expenses during the term of the insurance contract.

(Reason: paragraph 3, clause 19 PBU 10/99, Instructions for the use of the Chart of Accounts (explanations to account 97), Letter of the Ministry of Finance of Russia dated 12.01.2012 No. 07-02-06/5)

The amounts of losses on insured events are included in other expenses of the organization on the date of occurrence (discovery). Insurance claims, to be received by the organization from insurers in accordance with insurance contracts, are included in the full amount in other income.

(Reason: paragraphs 13, 16, 17, 18 PBU 10/99, paragraphs 7, 10.2 PBU 9/99)

The amounts of shortages and losses from damage to valuables that exceed the norms of natural loss and the amounts provided for in the contract are included in other expenses of the organization as of the date of occurrence (discovery). The amounts of compensation for shortages and losses from damage recognized by the guilty persons or awarded for payment by the court are fully included in other income as of the date the debt is recognized by the guilty person or as of the date the court decision comes into force.

(Reason: paragraphs 16, 17 PBU 10/99, paragraphs 7, 10.2 PBU 9/99)

State aid

15.1. When the conditions established in paragraph 5 of PBU 13/2000 are met, budget funds are reflected in accounting as the occurrence of targeted financing (credit of account 86 "Target financing") and debt on these funds (debit of account 76 "Settlements with various debtors and creditors" ). As funds are actually received, the corresponding amounts reduce the debt reflected on account 76 and increase the accounts for cash, capital investments, etc.

(Reason: paragraph 1, clause 7 PBU 13/2000)

15.2. The receipt of budgetary funds to finance already incurred expenses is reflected using account 86 "Target financing" in the same manner as the receipt of budgetary funds to finance future expenses.

(Reason: clauses 7, 10 PBU 13/2000, paragraph 7 clause 6 of the Accounting Regulation " Accounting policy organizations" PBU 1/2008, approved by the Order of the Ministry of Finance of Russia dated 06.10.2008 No. 106n)

Financial statements

Organizational expenses

1. The concept of the costs of the organization for the production of products

2. Classification of expenses (costs)

3. Composition of costs grouped by economic elements (independently)

4. Planning costs for production and sales of products

5. Construction and installation costs, their composition and structure

6. Features of calculating the cost of production in agriculture

7. Factors affecting the cost of production

The concept of the costs of the organization for the production of products

In the process of economic activity, enterprises and organizations incur expenses related to: - capital investments of an industrial and non-productive nature;

Production and sale of products (works, services);

The main part of the expenses of organizations falls on the production and sale of products (works, services), i.e. they are related to the main activity legal entity. (The principle of organizing finance .) In this regard, in normative documents the definition of costs for the production of products (works, services), i.e. What is meant by expenses?

organization expenses a decrease in economic benefits is recognized as a result of the disposal of assets (cash, other property) and (or) the emergence 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 (property owners).

However, not all expenses incurred by the organization are such. In particular, do not relate to the expenses of the organization for the production of products, the costs associated with with the implementation of capital and financial investments and non-manufacturing costs, namely the costs of:

For the acquisition or creation of non-current assets (fixed assets, construction in progress, intangible assets and so on.);

For the acquisition of JSC shares and other securities not for the purpose of resale;

Under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;

In the order of advance payment for inventories and other valuables, works, services;

In the form of advances, a deposit in payment for inventories and other valuables, works, services;

In the form of funds used to repay a loan, a loan received by an organization (without repayment of interest on them).

This disposal of assets is referred to as payment.

The expenses of the organization, depending on their nature, conditions of implementation and activities of the organization, are divided into:

expenses for ordinary activities;

other expenses, which, in turn, are divided into:

Operating expenses;

non-operating expenses;

Extraordinary expenses.

Expenses for ordinary activities

Expenses for ordinary activities are expenses associated with the manufacture and sale of products, the performance of work and the provision of services, as well as the acquisition and sale of goods.

In organizations whose subject of activity is the provision for a fee for temporary use of their assets under a lease agreement and rights arising from patents for inventions, industrial designs and other types of intellectual property, as well as participation in the authorized capital of other organizations, the expenses incurred are considered expenses for ordinary activities, the implementation of which is associated with the listed activities. And vice versa, if it is not the subject of the main activity of the organization, then such expenses are related to operating expenses.

Expenses for ordinary activities are also considered to be the reimbursement of the cost of fixed assets, intangible assets and other depreciable assets carried out in the form of depreciation deductions.

Expenses for ordinary activities are formed from:

expenses for the purchase of raw materials, materials, goods and other inventories;

expenses for processing (updating) inventories for the production of products, performance of work and provision of services;

expenses for the sale of products (works, services) and goods;

expenses for the maintenance and operation of fixed assets and other non-current assets, as well as for maintaining them in good condition, commercial expenses, management expenses, etc.

other expenses

Operating expenses are:

expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets;

costs associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;

expenses associated with participation in the authorized capital of other organizations;

expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products;

interest paid by the organization for providing it with the use of funds (credits, loans);

costs associated with the payment for services rendered credit institutions;

deductions to valuation reserves created in accordance with accounting rules (reserves for doubtful debts, against the depreciation of investments in securities etc.), as well as reserves created in connection with the recognition of contingent facts of economic activity;

other operating expenses.

Non-operating expenses are:

fines, penalties, forfeits for violation of the terms of contracts;

compensation for losses caused by the organization;

losses of previous years recognized in the reporting year;

amounts accounts receivable for which the term has expired limitation period, other debts that are unrealistic to collect;

the amount of depreciation of assets;

transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sports events, recreation, entertainment, cultural and educational events and other similar events;

other non-operating expenses.

Included in emergency expenses expenses arising as a consequence of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.) are reflected.

It follows from the foregoing that production costs are costs associated with the use of fixed assets, raw materials, materials, fuel, energy, labor, etc. in the production process. The total cost of production of products (works, services), expressed in cost form, forms the cost of production. Allocate - production, commercial and full cost.

From all of the above, we can draw separate conclusions, namely: The cost of production - expressed in monetary terms, the cost of its production and sale. In conditions market economy the cost of production is the most important indicator of the production and economic activities of organizations. The calculation of this indicator is necessary for:

Evaluation of the implementation of the plan for this indicator and its dynamics;

Determining the profitability of production and certain types of products;

Implementation of intra-production cost accounting;

Identification of reserves to reduce the cost of production;

Determination of product prices;

Calculations of national income across the country;

Calculation of the economic efficiency of the introduction of new equipment, technology, organizational and technical measures;

Justification of the decision on the production of new types of products and the removal from production of obsolete ones.

Cost classification

The costs of production and sale of products are heterogeneous in composition, economic purpose and role in the production and sale of products. Therefore, when calculating the cost of production, scientifically based (correct) grouping of costs according to various criteria (principles) is important.

One of the basic principles of organizing planning and cost accounting is the grouping of the same production costs in two directions:

1. by economic elements of costs;

2. by items of expenditure - items of calculation.

Cost elements:

1. material costs (minus the cost of returnable waste);

2. labor costs;

3. deductions for social needs;

4. depreciation of fixed assets;

5. other expenses.

Costing articles:

1. raw materials and basic materials (net of returnable waste) at purchase prices (excluding

VAT), including commissions paid to supply and foreign economic organizations. Their cost includes customs duties, transportation costs, etc.;

2. returnable waste;

3. fuel and energy for technological purposes;

4. basic wages of production workers;

5. additional wages for production workers;

6. deductions for social needs;

7. expenses for the development of production;

8. expenses for the operation and maintenance of equipment;

9. overhead costs;

10. general business expenses;

11. losses from marriage;

12. other operating expenses

These elements form the production cost of production. Production cost + commercial expenses form the total cost of manufactured and sold products.

The first of the above groupings (according to cost elements) is used in the preparation of production cost estimates, which allows you to directly link the plan (program) for the cost of production with the plan for production and sales of products, with the plan for labor and salary, the MTS plan and the financial plan.

Another grouping is used when compiling a cost estimate that allows you to determine: what does a unit of each type of product cost an enterprise, the cost of certain types of work and services.

In addition, the data of the noted grouping are used to develop measures to reduce the cost of production. It allows you to identify the impact on the cost of production of a number of factors:

Change in production volume;

Loss from marriage;

Downtime, etc.

In addition to the noted groupings, costs are classified according to other criteria. For example, - depending on the method of attributing costs to the cost of manufactured products (works, services) - they are divided into direct and indirect.

Direct costs- these are costs directly related to the production of individual products and related to their cost in a direct way.

Indirect costs- these are expenses that are associated with the organization and management of production and relate to the activities of the enterprise as a whole, i.e. they cannot be directly attributed to the cost of a particular type of product.

- in relation to the production process - for basic and overhead

Basic costs- these are expenses directly related to the performance of technological operations for the production of products - raw materials and basic materials, auxiliary materials, wages of production workers, depreciation, etc.

Overheads by their role in the production process, i.e. their essence, are similar to indirect costs, tk. they are connected with the organization, maintenance and management of production as a whole. They consist of general production and general business expenses.

These costs are distributed among individual types of products in proportion to direct costs or the basic wages of production workers.

It should be noted that in industries that produce homogeneous products (coal, oil, gas, electricity), all costs - basic and overhead - are included in the cost of production as direct costs.

And vice versa, in the oil refining, chemical, non-ferrous and some other industries, where several types of products are produced from one type of raw material, the main costs are distributed between individual types of products not by a direct method, but by an indirect one;

depending on participation manufacturing process - for production and non-production (commercial) expenses.

Production costs are the costs that are associated with the production of a particular type of product or its entire set.

Commercial costs are the costs associated with the sale of products.

- depending on the coverage of the plan - for planned and unplanned (marriage, sanctions, i.e. penalties, fines, etc.).

- depending on the calendar frequency - expenses are divided into current (expenses of raw materials, materials, fuel, etc.) and one-time (one-time), made less than once a month - expenses for the development of new types of products.

By In relation to the volume of production, costs are divided into conditionally fixed and variable.

Conditionally permanent- these are costs, the absolute value of which does not depend on the volume of production, i.e. it increases or decreases, their value remains practically unchanged, and the relative value of these costs per unit of output changes in the opposite pattern with respect to changes in the volume of production.

Fixed costs include rent, interest on loans, insurance payments, depreciation, remuneration of managers of the enterprise, etc. The amount of the listed costs may change under the influence of economic and political processes taking place in the country.

Variables- these are costs, the absolute value of which is directly dependent on the volume of production, and the relative value per unit of output remains unchanged. Variable costs include the cost of wages for production workers, payments for raw materials, materials, fuel and energy for production needs, etc.

Conditionally fixed and variable costs in the aggregate represent the costs of producing products (works, services).

Semi-fixed and variable costs are used primarily in determining the break-even point, i.e. zero profit margin.

In conclusion, we can say that the applied unified classification of costs in various sectors of the national economy ensures the comparability of production cost indicators for different periods of time, identical and interchangeable types of products from different enterprises.

Planning costs for production and sales of products

In domestic practice, all costs for the production and sale of products by many organizations are planned by cost elements.

Cost planning by elements is carried out by compiling cost estimates for the production and sale of products. The cost estimate for the production and sale of products is a planning document, which is a summary plan of all expenses of the organization for the upcoming period of production and financial activities. It determines the total amount of production costs by types of resources used, stages of production activity, levels of enterprise management, and other items of expenditure.

Depending on how correctly the costs of production and sale of products are determined, depend:

The amount of profit;

The level of profitability of production;

The amount of wages of workers and employees;

Compliance of calculated (planned) indicators with actual ones.

When drawing up a cost estimate, a number of planning and economic tasks are solved:

Various types of production costs are determined;

The basis for the development of selling prices is being formed;

Identifies a possible reduction in the cost of production and sale of products, etc.

In addition, cost estimates are important for calculating the volume of product sales (sales volume), profit from product sales, rationing working capital, estimates of material consumption, labor intensity, energy intensity of products, and other indicators.

In the process of developing cost estimates for production in the domestic economics There are three main methods used in practice:

1) estimated method - based on the calculation of costs throughout the organization according to all other sections of the plan;

2) consolidated method - by summing up the production estimates of individual shops, with the exception of internal turnover between them;

3) calculation method - based on planned calculations for the entire range of products, works and services with the decomposition of complex items into simple elements costs.

The estimated method is the most common in Russian industrial enterprises. Its application ensures close interconnection and bringing into single system complex plan calculations. For example, a plan (program) for the cost of production with a plan for production and sales of products, with a plan for labor and wages, an MTS plan, etc. At the same time, all production costs for individual elements of the estimate are found according to the data of the corresponding sections of the annual plan.

With annual planning, cost estimates are compiled for the year with a quarterly breakdown.

An example of an annual cost estimate for the production and sale of products

Expenses for ordinary activities are the costs associated with the manufacture and sale of products, the purchase and sale of goods. They also include expenses, the implementation of which is associated with the performance of work, the provision of services.

For such types of activities as leasing property, granting for a fee the rights arising from patents for inventions, industrial designs and other types of intellectual property and participation in the authorized capital of other organizations, the rules for their accounting as expenses for ordinary activities or other expenses are given. The organization independently, for accounting purposes, establishes where to attribute them, depending on the areas of activity, the nature of the costs, the size and conditions of implementation.

PBU 10/99 contains one deviation from the definition of the concept of expenses. Compensation for the cost of fixed assets, intangible assets and other depreciable assets of the organization, carried out in the form of depreciation deductions, is equated to expenses for ordinary activities.

Expenses for ordinary activities are divided into two parts:-

expenses associated with the acquisition of raw materials, materials, goods and other inventories; -

expenses arising directly in the process of processing (refinement) of inventories for the purposes of manufacturing products, performing work and rendering services and their sale, as well as the sale of goods. These are expenses for the maintenance and operation of fixed assets and other non-current assets, as well as for maintaining them in good condition, commercial expenses, management expenses, etc.

When forming expenses for ordinary activities, they should be grouped according to the following elements: 1)

material costs; 2)

labor costs; 3)

deductions for social needs; 4)

depreciation; 5)

other costs.

For the purposes of management in accounting, accounting of expenses by cost items is organized. The list of cost items is established by the organization independently in the accounting policy.

In accordance with RAS 10/99, commercial and administrative expenses may be recognized in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses for ordinary activities. That is, these expenses, accounted for on accounts 26 “General expenses” and 44 “Sales expenses”, can be debited to the debit of account 90 “Sales” on a monthly basis.

If in reporting period the company did not earn anything, but incurred management expenses, write them off from account 26 "General expenses" to account 20 "Main production". After all, this account is also closed, and the balance on it shows the value of work in progress. In the absence of such, its assessment cannot be reflected.

In debit 90 of the account, general business expenses cannot be written off either. Indeed, in the absence of sales proceeds (income from ordinary activities), the cost of sales cannot be formed.

Therefore, general business expenses can be written off to other expenses not related to production and sales - to account 91 "Other income and expenses" or included in the organization's losses - in the debit of account 99 "Profits and losses".

Expenses for ordinary activities are accepted for accounting in an amount calculated in monetary terms equal to the amount of payment in cash and in other form or in the amount accounts payable.

If the payment covers only a part of the recognized expenses, then the expenses accepted for accounting are determined as the sum of the payment and accounts payable (in the part not covered by the payment).

List of expenses for ordinary activities. Line "expenses for ordinary activities"

More on the topic 5.2. Expenses for ordinary activities: