When forming expenses for ordinary activities. Income and expenses from ordinary activities

For this line of the Statement of financial results of the organization - small businesses reflect the amount of recognized expenses for ordinary species activities that form the financial result of the reporting period (p.

P. 5, 7, 9 PBU 10/99). This indicator includes (note 8 in Appendix N 5 to Order N 66n):

Cost of sales;

Business expenses;

Management expenses.

For more information on operating expenses, see:

Sec. 3.2.2.1 "What expenses form the cost of goods sold, products, works, services";

Sec. 3.2.4.1 "What expenses are included in commercial expenses";

Sec. 3.2.5.1 "What are management costs".

Attention!

If an organization is a small business entity (with the exception of issuers of publicly placed valuable papers) the proceeds from the sale of products and goods are recognized not as the rights of ownership, use and disposal of the delivered products, the goods sold are transferred, but after payment is received, then the expenses are recognized after the repayment of the debt (clause 18 PBU 10/99).

What accounting data is used

when filling in the line "Expenses for ordinary activities"

The value of the indicator in the line "Expenses on ordinary activities" (for reporting period) is determined on the basis of data on the total debit turnover for the reporting period on account 90, subaccount 90-2 "Cost of sales", in correspondence with accounts 20, 23, 26, 29, 40, 41, 43, 44, etc. The indicator under consideration is indicated in parentheses.

The indicator of this line for the same reporting period of the previous year is transferred from the Statement of Financial Performance for that reporting period.

Recall that small businesses (except for issuers of publicly placed securities) have the right to reflect the consequences of changes accounting policy prospectively, unless otherwise provided by law Russian Federation and (or) normative legal act on accounting(clause 15.1 PBU 1/2008). Thus, comparative indicators (indicators for previous years) reflected in financial statements these organizations are not subject to mandatory recalculation due to changes in accounting policies. Retrospective recalculation of comparative indicators of financial statements is not carried out by small businesses (except for issuers of publicly placed securities) and in case of correction of errors of previous years identified after the approval of financial statements for the reporting year in which errors were made (clauses 9, 14 of PBU 22 /2010).

The line "Expenses on ordinary activities" is assigned the code 2120, 2210 or 2220, depending on which component of this indicator has the largest specific gravity- cost of sales, selling expenses or administrative expenses.

Line Fill Example

"Expenses for ordinary activities"

Indicators for sub-account 90-2 accounts 90 in accounting:

Fragment of the Statement of Financial Results for 2012

The indicator for the line "Expenses on ordinary activities" is:

for 2013 - 79,220 thousand rubles;

for 2012 - 87,966 thousand rubles.

The largest share in the indicator is the cost of sales ((79,219,990 rubles - 860,342 rubles - 6,345,970 rubles) / 79,219,990 rubles x 100% = 91%). Therefore, the line "Costs of ordinary activities" is assigned the code 2120.

A fragment of the Statement of Financial Results in example 31 will look like this.

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 activities such as leasing property, granting for a fee rights arising from patents for inventions, industrial designs and other types of intellectual property and participation in authorized capitals 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.

Expenses for ordinary activities are divided into two parts:

- expenses associated with the acquisition of raw materials, materials, goods and other material production stocks; - expenses arising directly in the process of processing (refining) inventories for the purposes of manufacturing products, performing work and providing 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 expenses.

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 can be recognized in the cost of products sold, goods, works, services in full reporting year 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 the 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.

To debit 90 accounts general running costs also cannot be written off. 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).

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

Expenses for ordinary activities form:

expenses associated with the acquisition of raw materials, materials, goods and other inventories;
expenses arising directly in the process of processing (refining) inventories for the purposes of manufacturing products and selling them (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as for maintaining them in good condition, selling expenses, management expenses, etc. .).

Expenses for ordinary activities also include the reimbursement of the cost of fixed assets, intangible assets and other depreciable assets carried out in the form of depreciation charges.

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 the amount of accounts payable, determined on the basis of the price and conditions established by the agreement between the organization and the supplier (contractor) or other counterparty.

Expenses recognized in accounting subject to the following conditions:

the expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;
the amount of the expense can be determined;
there is certainty that a particular transaction will reduce the economic benefits of the entity, as evidenced by the fact that the entity transfers the asset or that there is no uncertainty about the transfer of the asset.

Depreciation is recognized as an expense based on the depreciation expense based on the value of the depreciable assets, their useful lives and the entity's depreciation methods. Expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment. Money and another form of implementation (assuming the temporal certainty of the facts of economic activity).

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

material costs;
labor costs;
deductions for social needs;
depreciation;
other costs.

For management purposes, accounting organizes accounting for expenses by cost items, the list of which is established by the organization independently, based on the specifics of the activity and the production process, the characteristics of the products. For the formation financial result from the ordinary activities of the organization on the basis of expenses for ordinary activities, an indicator of the cost of goods sold (goods, works, services) is formed. In order to form the cost of products (works, services) and to implement accounting tasks, classification expenses for ordinary activities for various reasons (signs):

by purpose of costs - basic and overhead;
according to the way they are included in the cost of production - direct and indirect;
by the nature of the relationship with the volume of production - constants and variables.

To the main include production costs directly related to and caused by the technological process of manufacturing finished products (materials and semi-finished products used for the production of finished products, the main wage production workers; electricity used for technological needs; depreciation of machines, production equipment, etc.).

Overhead production costs are connected and caused by the organization production process, management and maintenance of the enterprise (wages of administrative and managerial and maintenance personnel; depreciation of office equipment, plant management buildings; fuel and electricity spent on heating and lighting of premises, etc.).

The classification of costs by purpose is of great importance for the analysis of the cost structure, as well as the functional cost analysis.

Direct are the costs that at the time of their commission can be included in the cost of a particular type (grade) of products, since they are directly related to the manufacture of this type (grade) of products. Information about their connection with the manufacture of the corresponding type (grade) of products is recorded in the primary documents.

Under indirect are understood as such costs that at the time of their commission cannot be directly attributed to any particular type (grade) of products, since they are associated with the manufacture of all products of the enterprise or a certain set of its types. Indirect costs are included in the cost of specific types of products indirectly, on the basis of primary documents, but by distributing them to specific types of products in proportion to the distribution base chosen by the organization (basic wages of production workers, estimated rates, etc.).

Indirect costs are divided into general production(indirect costs associated with servicing the production process) and general business(indirect costs associated with ensuring the management activities of the organization).

The classification of costs according to the method of inclusion in the cost of production is of great importance for accounting for production costs and, most importantly, for calculating (calculating) the cost of a unit of production.

variables are the costs, the absolute total value of which changes in proportion to the change in production volumes, for example, basic materials, the basic wages of workers, etc. As a rule, the change in variable costs depending on the change in production volumes is characterized by a linear relationship.

Absolute cumulative value permanent costs practically does not change due to changes in production volumes. Such costs include, as a rule, depreciation of fixed assets, salaries of the administration, etc. However, the value of these costs per unit of output changes with changes in production volumes: it increases with a decrease and, conversely, decreases with an increase in production volume.

Such a division of costs is of great importance for the management of production and sales of products in a market economy.

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Introduction 3
Chapter 1. The concept of costs for ordinary activities 5

1.1. The concept of costs 5
1.2. Types of costs for ordinary activities 6

Chapter 2. Basic approaches to the classification of costs for ordinary activities 10

2.1. The main approaches to the classification of costs for calculating the cost of production 11
2.2. Cost Classification for Decision Making 17
21

Conclusion 24
Literature 26

Introduction

The concept of "costs" is used in the terminology of many sciences (financial management, economic analysis, finance, the theory of accounting and auditing, etc.) and the legislation of the Russian Federation, as well as in the financial and economic activities of enterprises. They represent any expenses of the enterprise for the reporting period, due to the acquisition and use of various resources in the process of financial and economic activities and expressed in monetary terms. At the present stage of development of competitive relations, when enterprises apply modern technologies, more economical and productive equipment, improve the organization of enterprise management, making a profit by increasing prices becomes problematic for many Russian enterprises. The period of obtaining excess profits without proper control over the implementation of costs is over. Therefore, the organization effective management costs in order to optimize them, increase the competitiveness of products and, ultimately, make a profit and ensure sustainable financial condition enterprises is a priority in the activities of enterprises.

The choice of one or another approach to the classification of costs is determined by management tasks, but it must be borne in mind that the construction of a cost management system should be based on the principle of economic efficiency and determining the degree of detail of costs. In other words, the effect of the introduction of this system should significantly exceed the costs of its development and implementation.

In addition, we note that the use of various classifications in the practical activities of enterprises often occurs in the context of the formation of disparate management tasks (and not in unified system enterprise management).

The use of various approaches in the process of planning, accounting and cost analysis allows you to implement various cost management tasks: determine the best areas for investing funds, reduce unproductive costs, generate cost indicators, identify possible reserves for cost reduction, determine the minimum required production volume, reduce market prices, reduce the impact revenue and profit costs. Thus, the relevance of the chosen topic is obvious.

Target term paper is to consider the main approaches to the classification of costs for ordinary activities.

The chosen topic poses a number of tasks for us:

- to give the concept of costs for ordinary activities;

- consider the main approaches to the classification of costs to calculate the cost of production;

- to consider approaches to the classification of costs for decision-making;

- to consider approaches to the classification of costs for the implementation of control and regulation; activities of the organization (management costs).

1. The concept of costs for ordinary activities

1.1. The concept of costs

Costs - resources consumed in the course of the enterprise.

Many economists equate costs with costs.

Cost of production - the cost of labor and capital for the production of goods Borisov A. B. - Big Economic Dictionary. - M. - 1999. S. 895 .

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

Fixed costs (costs) - costs that occur regardless of the volume of production (costs for the maintenance of buildings, administrative apparatus) Product profitability analysis. Not all that glitters is gold. - M: Business. - 1996. .

Variable costs (costs) - costs directly related to the volume of production, changing depending on the volume, for example, the cost of raw materials, semi-finished products, labor costs There. .

Such a division of costs can be considered based on the fact that the volume of fixed costs in the short term will be constant, and variable costs may change, i.e. it is these costs that will be important to us, as they can be quickly managed. However, in the economic literature, the rationale for such a classification comes primarily from the impact of these costs on the volume of production. Moreover, variable costs are fixed per unit of output, and constant costs for the entire volume of production are variable per unit of output. However, the behavior of variables, as well as fixed costs, with a change in the volume of production is not as straightforward as it might seem. For example, the cost of basic materials with one volume of purchases will be purchased at one price, and with another, higher volume of purchases, possibly lower, since a system of discounts will operate Kotlyarov S. A. Cost management. - St. Petersburg: Peter. - 2001. S. 19. And from this point of view, it is not the costs that will affect the volume of production, but the volume of production at the enterprise can serve as one of the cost management methods.

However, in our opinion, we can agree that the following definition is the most accurate. Costs are any expenses of the enterprise for the reporting period, due to the acquisition and use of various resources in the process of financial and economic activities and expressed in monetary terms. Blank AB Strategy and tactics of financial management. - M. - 1998. С 468 .

According to PBU No. 10/99 "Expenses of the organization", all expenses, depending on their nature, conditions for receiving and areas of activity of the organization, are divided into expenses from ordinary activities and other expenses, the latter include operating, non-operating and extraordinary expenses.

1.2 Types of costs for ordinary activities

The costs are not homogeneous in their composition, time and place of implementation, according to their intended purpose. The main part of the costs is associated with the production and sale of products, however, the enterprise also incurs costs for the reproduction of the production base, for social and cultural events, etc. To properly reflect various costs in accounting, for effective cost management, it is necessary to apply an economically sound classification of costs.

To the costs of ordinary activities in accordance with paragraph 5 of PBU 10/99 are.

Costs associated with the manufacture and sale of products;

Costs associated with the purchase and sale of goods;

Expenses associated with the performance of work, the provision of services;

Expenses, the implementation of which is associated with the provision for a fee for temporary use (possession and use) of their assets under a lease agreement, if this type of activity is the subject of the organization's activities;

Expenses, the implementation of which is associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, if this type of activity is the subject of the organization's activities;

Expenses associated with participation in the authorized capitals of other organizations, if the subject of the organization's activity is participation in the authorized capitals of other organizations;

Expenses in the form of depreciation charges, that is, expenses for reimbursement of the cost of fixed assets, intangible assets and other assets that are depreciable.

The types of activities that an organization can carry out are indicated in its charter. Let us turn to paragraph 2 of Article 52 of the Civil Code of the Russian Federation. It says the following:

"In the founding documents legal entity the name of the legal entity, its location, the procedure for managing the activities of the legal entity, and also contain other information provided for by law for legal entities of the corresponding type. in founding documents non-profit organizations and unitary enterprises, and in cases provided for by law and other commercial organizations, the subject and goals of the activity of the legal entity must be determined. The subject and specific goals of the activity commercial organization may be provided for by constituent documents and in cases where this is not mandatory by law.

The fact is that according to the constituent documents it is not always possible to determine which types of activities are the main ones for the organization, therefore it is advisable to indicate this in the order on accounting policy for accounting purposes.

In some cases, the organization carries out activities that are not prescribed in the constituent documents. On this occasion, the Letter of the Ministry of Finance of the Russian Federation dated September 24, 2001 No. 04-05-11 / 71 states that if the constituent documents do not reflect the objects of activity, the income from which is received by the organization, one of the important accounting rules should be applied - the materiality rule . Thus, if the amount of income received from activities not prescribed in the statutory documents is five percent or more, then these incomes should form income from ordinary activities. Accordingly, the costs related to these activities will be the costs of ordinary activities.

According to paragraph 7 of PBU 10/99, expenses for ordinary activities form:

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

Expenses arising directly in the process of processing (refining) inventories for the purposes of manufacturing products, performing work and rendering services and selling them, as well as selling (reselling) goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as maintaining them in good condition, selling expenses, administrative expenses, etc.).

We draw the attention of readers to the Letter of the Ministry of Finance of the Russian Federation dated October 5, 2005 No. 07-05-12 / 10 "On the organization's expenses for ordinary activities." It states that, in accordance with PBU 10/99, the expenses of an organization related to the manufacture of products and the sale of goods, the performance of work and the provision of services and meeting the definition of expenses of an organization are expenses for ordinary activities. Based on this, the specialists of the financial department believe that the amounts of property tax paid (payable) by the organization form its expenses for ordinary activities.

In the Letter of the Ministry of Finance of the Russian Federation dated March 29, 2005 No. 07-05-06 / 91 “On Accounting for Intangible Assets”, the specialists of the financial department express the opinion that the costs of the organization associated with the international registration of marks used for goods or services should be treated as expenses for ordinary activities.

2. The main approaches to classifying the costs of ordinary activities

Of great importance for the correct organization of cost accounting is their scientifically based classification. Production costs are grouped according to their place of origin, cost carriers and types of expenses.

The solution of each of these problems has its own classification.

costs. So, to calculate the cost of manufactured products and determine the amount of profit received, the costs are classified into: incoming and expired; direct and indirect; basic and overhead; included in the cost of production (production) and non-production (periodic or period costs); single element and complex; current and one-time.

2.1 The main approaches to the classification of costs for calculating the cost of production

The costs of the enterprise associated with the release of products, characterize its cost. This indicator is synthetic and reflects various aspects of the production and financial activities of the enterprise.

To determine the cost of specific types of products and calculate the costs of individual structural units, grouping of costs by costing items is used. A costing item is a certain type of cost that forms the cost price.

Determination of costs by costing as a way of grouping them relative to a specific unit of production allows you to calculate each component of the cost of products (works, services) at any level. According to the items of expenditure, the costs are grouped depending on the place and purpose (purpose) of their occurrence and are attributed to each type of product by a direct or indirect method.

The composition of the calculation items depends on the sectoral affiliation of the enterprise. Enterprises have the right to independently establish a list of costing items (cost items). In a number of industries, relevant industry instructions and methods have been developed.

The main cost items are as follows: Production cost: normative base. // Supplement to the newspaper “Taxes and Accounting". - 2001. - No. 7 (61) S. 8 :

Raw materials and basic materials (excluding returnable waste);

Auxiliary materials;

Fuel for production needs;

Energy for production needs;

Basic and additional wages of production workers;

Social security contributions;

Costs for preparation and development of production;

Expenses for the maintenance and operation of equipment;

shop expenses;

General factory expenses;

Other production expenses;

Non-manufacturing (commercial) expenses, etc.

Grouping costs by calculation items allows you to conduct a detailed analysis of costs by their types, monitor implementation, calculate planned and actual costs and profitability of individual types of products.

To determine the cost, assess the value of stocks and profits, the following classification of costs is given.

Incoming and past costs (costs and expenses). Input costs are those funds, resources that have been acquired, are available, and are expected to generate income in the future. They are shown on the balance sheet as assets.

If these funds (resources) during the reporting period were spent to generate income and lost the ability to generate income in the future, then they become expired.

The correct division of costs into incoming and outgoing is of particular importance for assessing profits and losses.

Production and non-production (periodic costs, or period costs). In accordance with international standards accounting for the valuation of inventories of manufactured products, only production costs should be included in the cost of production.

Therefore, in management accounting, costs are classified into: included in the cost of production (production); non-production (costs of the reporting period, or periodic costs).

The costs included in the cost of production (manufacturing) are materialized costs, and therefore they can be inventoried. They consist of three elements: direct material costs; direct labor costs; general production costs.

Production costs are embodied in the stocks of materials, in the volume of work in progress and the balance of finished products (goods) in the warehouse of the enterprise.

According to the degree of homogeneity, costs are classified into single-element and complex. This grouping is closely related to the classification of costs by economic elements.

Single-element costs consist of one cost element: for example, depreciation of fixed assets for production purposes, wages of key production workers. These costs are not decomposed into components, regardless of their intended purpose, place and time of occurrence.

Complex costs are multi-element costs: for example, the maintenance and repair of fixed assets (these costs include the wages of employees involved in the maintenance and repair of fixed assets, social contributions, material costs, depreciation of equipment necessary for repairs, and others).

A specific problem of applying this classification in practice is due to the fact that at a number of enterprises certain business operations associated with the use of several resources (for example, current repairs of production equipment) are carried out by the main production workers, whose labor costs and the corresponding deductions for social needs are included into single-element cost items (“Costs for wages of the main production workers”, “Deductions for social needs”).

The enterprise has the right to independently determine the need to calculate the full costs of these business transactions. If for the purposes of planning, analysis and control over the implementation of expenses, it is important for an enterprise to form the full costs of business operations associated with the use of several resources, it is necessary to allocate the share of costs included in complex costs from single-element costs.

According to the method of attribution to the cost of production, costs are divided into direct and indirect.

Direct costs are costs that can be directly attributed to a specific type of product, work, service in an economically justified way. As a rule, these costs can be attributed to the object of calculation at the time of their implementation. These costs include the cost of raw materials and materials, the wages of the main production workers.

Indirect costs are costs that are not directly related to a specific type of product, work, service and usually relate to several cost objects. Indirect costs, in particular, include the costs of managing and servicing departments (if several types of products are produced within departments), managing and servicing the enterprise. As a rule, the total amount of indirect costs is allocated by product types in proportion to the selected distribution factors (allocation parameters, drivers).

The choice of distribution coefficients depends on the industry characteristics and size of the enterprise, its organizational structure, product range and a number of other factors. If an enterprise produces a single product, then all the costs of its production and sale will be direct.

Of course, the more costs in the structure of all expenses of the enterprise are direct, the more accurate is the value of the cost of specific types of products.

However, in modern conditions, with the development of technology, the complication of organizational structures of enterprises, and the improvement of the organization of enterprise management, the share of direct costs is steadily decreasing, therefore, the priority areas for accounting and cost management are questions of correctly attributing costs to prime cost, choosing economically sound distribution coefficients and calculating the total cost of individual types of products. .

In Russian practice, the division of costs into direct and indirect is very common (calculation method Absorption costing). The use of this classification allows you to form the full cost of certain types of products, as well as the cost of work in progress and the balance of finished products in stock, to calculate the profitability of certain types of products. In addition, the indicator of the formed full cost is used in a number of cases in pricing, when the price of products is set according to the principle “full costs plus profit margin (profitability percentage)”, the so-called costly pricing method.

The use of this calculation method for calculating prices and analyzing the effectiveness of individual types of products and the enterprise as a whole has its positive and negative sides, a detailed assessment of which requires a separate study. Let us note several specific problems of applying this classification and the method of calculating the full cost.

The more complex the organizational structure of the enterprise and the wider the range of products, the greater the amount of indirect costs, which implies a multi-level distribution and the use of several distribution coefficients.

Thus, the complication of the organizational structure of enterprises, the consolidation of enterprises, the creation large enterprises with developed regional structure significantly changes the cost structure in the direction of increasing the share of indirect costs, which is the reason for the ambiguous assignment of costs to one group, complicates the mechanism for distributing indirect costs among cost objects, and there is a problem of choosing an economically sound method and distribution coefficients of indirect costs.

In connection with the technological process, the costs are divided into basic and overhead. This classification is often confused with the grouping of costs according to the method of attribution to the cost price.

The main costs are the costs directly related to the technological process of production. These costs include: raw materials and materials, wages of key production workers and employees of general production personnel, expenses for the maintenance and repair of fixed assets for production purposes, and others. In fact, the main costs represent the production cost of products.

Overhead costs - costs associated with the management and maintenance of the enterprise as a whole and the sale of products. Overhead costs include general and commercial expenses.

The mechanism for allocating overhead costs is similar to the mechanism for attributing indirect costs to the cost price (in proportion to the selected distribution coefficients).

2.2 Cost Classification for Decision Making

One of the tasks of accounting management accounting is the preparation of information for internal users, which is necessary for them to make management decisions, and the timely delivery of this information to the management of the enterprise.

Because management decisions are generally forward-looking, management needs detailed information about expected costs and revenues. In this regard, in management accounting, when performing calculations related to decision-making, there are the following types costs: variable, fixed, semi-permanent, depending on the response to changes in production volumes (sales); expected costs taken into account and not taken into account in the calculations when making decisions; sunk costs (costs of the past period); imputed costs (or lost profits of the enterprise); planned and unplanned costs.

In addition, management accounting distinguishes between marginal and incremental costs and revenues.

Conditionally variable costs depend on changes in the volume of production (sales) and change in direct proportion with an increase or decrease in the volume of production. But, calculated per unit of output, conditionally variable costs are unchanged for any changes in the volume of production.

Semi-fixed costs do not depend on the volume of production. When calculating per unit of output, semi-fixed costs change inversely with the volume of production (sales): with an increase in production volume, they decrease; with a decrease in production volume, they increase.

Mixed costs contain both a fixed part and a variable part. As a rule, fixed and variable parts are distinguished as part of these costs and are classified as conditionally fixed and conditionally variable costs, respectively.

When grouping costs into variable and fixed costs, it should be borne in mind that the calculations are made for the relevant period, i.e. fixed costs for the entire volume and variable costs per unit are constant only within certain limits of the volume of production (sales). The relevant period is considered to be a short-term period (usually up to one year), which is characterized by a certain behavior of fixed and variable costs.

If an enterprise, for example, expands its activities by introducing new production capacity or changes the range of products, if the external factors that determine the amount of the enterprise's costs change (for example, tax rates or the level of rent change), then the relationship "costs - revenues - profits" will also change.

This circumstance determines the names of costs, which contain the term "conditionally", that is, only in the relevant period of time, fixed costs for the entire volume and variable costs per unit of production represent fixed values.

The classification of costs into variable and fixed is the basis of operational analysis. Modern systems management are based on the analysis of the relationship between changes in the volume of production, revenue from product sales, costs and net profit. Such analysis is called operational (CVP-analysis, marginal analysis). Operational analysis is the main tool for operational planning in an enterprise, which allows you to track the dependence of performance on costs, production volume and price. Thus, operational analysis serves to find the most profitable combinations between variable costs per unit of output, fixed costs, price and sales volume.

This analysis allows you to find the equilibrium point, the so-called. critical sales volume, or break-even point, the point at which total revenue equals total costs. Total costs are the sum of variable and variable costs. The break-even point is a situation in which the company does not incur losses, but also has no profit. Sales below the breakeven point result in losses for the company. Above the equilibrium point is the profit zone.

In Russian practice, this classification of costs for the purposes of operational analysis is not very common. Despite the fact that operational analysis allows you to assess the degree of influence of the value of costs and production volume on profit indicators and determine the level of production risk, its use has a number of limitations. First, the enterprise must produce either one product or have a limited range of products; secondly, the amount of fixed costs and product prices should be fixed during the time of the analysis; thirdly, it should be possible to classify costs into variable and fixed according to a single criterion; fourthly, the volume of production must be equal to the volume of sales.

Sunk costs. These are past costs that are none Alternative option unable to correct. In other words, these previously incurred costs cannot be changed by any management decisions. Sunk costs are not taken into account when making decisions.

However, the costs not always taken into account in the assessments are irretrievable.

Imputed (imaginary) costs. This category is present only in management accounting. Accountant financial accounting cannot afford to "imagine" any costs, as he strictly follows the principle of their documentary validity.

In management accounting, in order to make a decision, it is sometimes necessary to accrue or attribute costs that may not really take place in the future. Such costs are called imputed. In essence, this is a lost profit of the enterprise. This is an opportunity that is lost or sacrificed for the sake of choosing an alternative management solution.

incremental and marginal costs. Incremental costs are incremental and arise from the manufacture or sale of an additional batch of products. Incremental costs may or may not include fixed costs. If fixed costs change as a result of decision, then their increase is considered as an incremental cost. If the fixed costs do not change as a result of the decision, then the incremental costs will be zero. A similar approach is applied in management accounting and to income.

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

Not planned - costs that are not included in the plan and are reflected only in the actual cost of production. When using the method of accounting for actual costs and calculating the actual cost, the accountant-analyst deals with unplanned costs.

2.3. Approaches to the classification of costs to control and regulate the activities of the organization (management costs)

The classifications of costs discussed above do not solve all the problems of controlling them. As a rule, products in the course of their manufacture go through a series of successive stages in various departments of the enterprise.

Having information about the cost of production, it is impossible to determine exactly how the costs are distributed between individual production sites (responsibility centers). This problem can be solved by linking costs and revenues with the actions of those responsible for spending resources. This approach in management accounting is called cost accounting by responsibility centers.

In order to control and regulate the level of costs, the following classification is applied: regulated and unregulated; efficient and inefficient; within the limits (estimate) and deviations from the norms; controlled and uncontrolled.

Regulated - costs recorded by responsibility centers, the value of which depends on the degree of their regulation by the manager.

In general, in the enterprise, all costs are adjustable, but not all costs can be regulated at the lower levels of management. For example, the administration of an enterprise has the right to regulate the acquisition of inventories, hire people, organize separate production sites, workshops, etc. At the same time, such costs are not affected by the head of the lower level of management. Costs that are not affected by the manager of a given responsibility center are called unregulated by this manager. So, the foreman of the harvesting section cannot influence the costs of remuneration of the design department, etc.

The division of costs into regulated and non-regulated is provided in the reports on the execution of estimates by responsibility centers. This solution allows you to allocate the area of responsibility of each manager and evaluate his work in terms of controlling the costs of the enterprise unit.

Evaluation of management activities is also based on the classification of costs into effective and inefficient.

Effective - costs, as a result of which they receive income from the sale of those types of products for the release of which these costs were incurred. Inefficient - expenses of an unproductive nature, as a result of which no income will be received, since the product will not be produced. Inefficient costs are losses in production. These include losses from marriage, downtime, shortages of work in progress and material assets in general factory warehouses and workshop storerooms, damage to materials, etc. The obligation to allocate inefficient costs is dictated by the fact that losses do not enter into planning and rationing.

The division of costs by costs within the limits (estimates) and deviations from the norms is used in the current accounting of the progress of production. It serves to determine the efficiency of the units by evaluating the compliance of actual costs with the standard (planned) or the actual cost of its standard (planned) level.

To ensure the effectiveness of the cost control system, they are grouped into controlled and uncontrolled. Controlled include costs that are controllable by the subjects, i.e. persons working in the enterprise. It is especially important to allocate controllable costs in enterprises with a multi-shop organizational structure. In their composition, they differ from regulated ones, as they are targeted and may be limited by some separate expenses. For example, an enterprise needs to control the consumption of spare parts for the repair of equipment located in all departments of the enterprise.

Uncontrollable costs are costs that do not depend on the activities of management entities. For example, the revaluation of fixed assets, which entailed an increase in the amount of depreciation, changes in prices for fuel and energy resources and other similar expenses.

Conclusion

As a conclusion to the work done, we present a number of generalizing conclusions.

Expenses are any expenses of the enterprise for the reporting period, due to the acquisition and use of various resources in the process of financial and economic activities and expressed in monetary terms.

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

At the place of origin, the costs are grouped by production, workshops, sections and other structural divisions of the enterprise. Such a grouping of costs is necessary to organize accounting by responsibility centers and determine the production cost of products (works, services).

Cost carriers are the types of products (works, services) of the enterprise intended for sale. This grouping is necessary to determine the unit cost of production (works, services).

By type, costs are grouped by economically homogeneous elements and by costing items.

In management accounting, the classification of costs is very diverse and depends on what kind of management task needs to be solved. The main tasks of management accounting include: calculation of the cost of production, and determination of the amount of profit received; management decision making and planning; control and regulation of production activities of responsibility centers.

The solution of each of these tasks has its own classification of costs. So, to calculate the cost of manufactured products and determine the amount of profit received, the costs are classified into: incoming and expired; direct and indirect; basic and overhead; included in the cost of production (production) and non-production (periodic or period costs); single element and complex; current and one-time.

For decision-making and planning, there are: fixed, variable, conditionally fixed (conditionally variable) costs; costs accepted and not taken into account in the assessments; sunk costs; imputed costs; marginal and incremental costs; planned and not planned.

Finally, for the implementation of the functions of control and regulation in management accounting, there are regulated and non-regulated costs. Particular attention is paid here to the adjustment of costs taking into account the volume of production actually achieved, i.e. preparation of flexible budgets.

Literature

1. Order of the Ministry of Finance of the Russian Federation dated 06.05.1999 No. 33n “On approval of the accounting regulation “Expenses of the organization” PBU 10/99”

2. Analysis of product profitability. Not all that glitters is gold. - M: Business. - 1996.

3. Borisov A.B. - Big economic dictionary. - M. - 1999.

4. Blank A.B. Strategy and tactics of financial management. - M. - 1998.

5. Vakhrushina M.A. Accounting management accounting: Textbook for universities. - M.: CJSC "Finstatinform", 2000.

6. Kondrakov N.P. Accounting: Tutorial. - 4th ed., revised. and additional - M.: INFRA-M, 2001.

7. Karpova T.P. Management accounting: Textbook for universities. - M.: Audit, UNITI, 1998.

8. Kotlyarov S.A. Cost management. - St. Petersburg: Peter. - 2001.

9. Production cost: regulatory framework. // Supplement to the newspaper "Taxes and Accounting". - 2001. - No. 7 (61)

10. Management accounting: Textbook / Ed. HELL. Sheremet. - 2nd ed., corrected. - M.: IDFBK-PRESS, 2002.

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