Ivanovo branch
Educational institution of higher professional education
Central Union of the Russian Federation
"Moscow University of Consumer Cooperation"
Course work
Discipline: “Management Accounting”
On the topic: “Cost accounting methods”
Performed:
2nd year student, 2nd group SSO
Specialties 060500
Fedorova A.S.
Checked by: Mikheeva I.I.
Cipher:
Option:
Ivanovo 2005.
Concepts of cost accounting and costing.
Cost accounting method based on actual and standard costs.
Transverse cost accounting method.
Order-by-order method of cost accounting.
Process-by-process method of cost accounting.
Cost accounting method at full cost.
Marginal cost accounting method.
Introduction
Chapter 1 “Cost Accounting Methods”
Chapter 2 “Practical part”
Conclusion.
Bibliography.
1. Introduction.
Management accounting is one of the new and promising areas of accounting practice. Management accounting provides management personnel of organizations with the information necessary for planning, control and management. The object of management accounting is the costs (current and capital) of the enterprise and its individual structural divisions - responsibility centers; results economic activity, both the entire enterprise and individual responsibility centers; internal pricing, budgeting and internal reporting. To make optimal and rational management decisions, you need to know about the composition of your costs and understand information about production costs.
The most important function of management accounting is calculation.
Topic of this course work: "Methods of cost accounting."
The purpose of the work is to describe modern accounting methods and identify the most alternative ones. The objective of the course work is expressed in comparing the types, methods and systems of cost accounting and cost calculation in order to identify the best and most promising ones.
The paper describes the evolution of cost accounting methods, the organization of production cost accounting, the role of calculating product costs in production management, the main methods of costing: process-by-process, incremental and order-by-order, as well as actual and normative methods of cost accounting and calculation.
2. Chapter 1 “Cost Accounting Methods”.
2.1. Concepts of cost accounting and product costing.
Production (circulation) costs are usually called the costs of living and embodied labor for the manufacture of products, goods (performance of work, provision of services) and their sale. In practice, the term “production costs” is used to characterize all production costs for a certain period. Costs related to manufactured products, work performed, services provided are expressed in the cost of products (works, services). Production costs represent the total costs of an enterprise for the production and sale of products for a certain period, regardless of whether the costs are for a finished product (which corresponds to the cost of production) or for work in progress.
The cost of production is defined as “the current costs of living and embodied labor expressed in monetary terms for the manufacture (production) and sale of products (works, services).”
The “classical” definition of cost was contained in clause 1 of the Regulations on the composition of costs for the production and sale of products (works, services), included in the cost of products (works, services), and on the procedure for the formation of financial results taken into account when taxing profits: “Cost of products (works, services) is a valuation of products (works, services) used in the production process natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for its production and sale.”
In other words, the cost of products (works, services) shows how much it costs each organization to produce and sell products (works, services), and how diverse the costs incurred are.
However, cost calculation may vary due to the following factors:
a) depending on the degree of readiness of the product and its sale, the cost of gross, marketable, shipped and sold products is distinguished;
b) depending on the quantity of products - the cost per unit of production, the total volume of products produced;
c) depending on the completeness of inclusion of current expenses in the cost of the costing object - the full actual cost and the reduced (truncated) cost;
d) depending on the efficiency of cost formation - actual (historical, “posthumous”) or normative, planned.
For planning and accounting, costs associated with the production and sale of products (works, services) are grouped according to calculation items. This allows you to formulate the production and full cost of manufactured products. Costs for costing items are broader in composition than elemental ones, since they take into account the nature and structure of production, creating the basis for determining the price of the products being created and economic analysis.
So, since, according to current legislation, costs are understood, essentially, as costs associated with the production and sale of products, despite the fact that by their purpose they relate not only to costs that are included in the cost of finished products, but also to work in progress, We will more often use the phrase “production and distribution costs” or the shorter term “costs”.
The concept of cost appears in many regulations of the Russian Federation. In this case, it is necessary to distinguish at least two aspects of this term - economic and tax.
When considering the economic aspect of cost, one should be guided by the content of the acts included in the regulatory system accounting. Given the complex nature of this concept, it is explicitly or implicitly present in almost all documents. Therefore, the economic meaning of the cost of a product should be sought in regulatory documents at all four levels of the existing system of accounting legislation in Russia.
At the first level it is:
Civil Code of the Russian Federation, parts one and two;
Tax Code of the Russian Federation, parts one and two, including Chapter 25 of the second part of the Tax Code;
Federal Law “On Accounting”;
Federal Law “On a simplified system of taxation, accounting and reporting for small businesses” (with amendments and additions);
Regulations on accounting and reporting in the Russian Federation;
At the second level is the System of National Accounting Standards - Accounting Regulations (PBU). On this moment 15 provisions have been adopted that regulate the principles of accounting for individual objects (fixed assets, inventories, property and liabilities expressed in foreign currency, capital construction contracts, etc.), as well as general principles accounting and reporting (drawing up the organization’s accounting policies, rationing expenses and income, conditional facts of economic activity, etc.).
Third level - various types guidelines, recommendations mainly from the Ministry of Finance of the Russian Federation, taking into account, among other things, the industry specifics of various organizations.
The fourth level is the internal working documents of the organization, the main one of which is the Regulations on accounting policy organizations.
The main regulatory act on the issue of the composition of costs (costs), currently in force, is the Accounting Regulations “Expenses of the Organization” PBU 10/99.
2.2. Cost accounting method based on actual and standard costs.
Fig. 1 “Classification of cost accounting and calculation methods”
cost accounting and calculation methods
process-by-process
method
transverse
method
custom
method
Regardless of the variety of accounting objects, costs can be studied by two methods - the actual method and the method of accounting for standard costs.
Actual cost accounting is a method of sequential accumulation of data on actual costs incurred without reflecting in accounting data on their value according to current standards.
The standard accounting method involves the preliminary determination of standard costs for operations, processes, and objects with the identification of deviations from standard costs during production. Actual costs are determined by the algebraic addition of costs according to standards and deviations from them.
Both methods are aimed at identifying and ultimately reflecting the actual cost of production, but the first - through direct cost accounting, and the second - through deviations from norms.
The actual cost accounting method is traditional and most common in domestic enterprises. However, this method has many disadvantages, which will be discussed below.
Accounting for actual costs is based on the following principles: complete and documented reflection of primary production costs in the accounting system of accounts, accounting registration at the time of occurrence, assignment of actually incurred costs to objects of their accounting and cost carriers, comparison of actual indicators with planned ones.
The method allows you to determine the actual (historical) cost.
At the beginning of the twentieth century, this method began to be criticized by economists. Thus, G. Emerson touched on this issue in his book “Labor Productivity as the Basis of Operational Work and Wages.” In the chapter on cost accounting, the author emphasized the slowness of accounting, and the erroneousness of the resulting digital cost data as a consequence of “the confusion of production costs with incidental (random) expenses that do not have even the most distant relationship to cost.” According to G. Emerson, the main disadvantage of the method is that it has almost no value in eliminating losses.
And also the disadvantages of the actual cost accounting method are:
Insufficient efficiency in providing data to management personnel. Data on the cost of the manufactured product are provided only upon completion of production;
There are no standards - accounting for “historical” cost is labor-intensive, creates a lot of additional work on recording business facts, and therefore turns out to be more expensive.
The most important disadvantage of the method is the impossibility of promptly sending a signal to the administration about productive losses of labor and materials, which could be eliminated by taking emergency measures.
Thus, the most progressive options, especially in conditions of developing market relations and fierce competition, are the options for accounting for standard costs.
The normative method assumes that a preliminary standard cost estimate is drawn up for each type of product, i.e. calculation calculated according to the norms for consumption of materials and labor costs in force at the beginning of the month.
MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION FEDERAL AGENCY FOR EDUCATION GOU VPO
ALL-RUSSIAN CORRESPONDENCE INSTITUTE OF FINANCIAL AND ECONOMIC
Course work
In the discipline "Management Accounting"
The essence and principles of the normative method of cost accounting and calculation
Introduction
Theoretical part
Chapter 1. The concept of norms and cost calculation, their types
1 The concept of norms and their types
Practical part
Conclusion
Introduction
Management accounting is a process that occurs within a company using the functions of accounting, planning, control and evaluation of its activities, organizational work, incentives and information links for coordinating actions.
The relevance of this topic of the course work is due to the fact that studying the application of the normative method of cost accounting is important, since in many enterprises it is possible to detect shortcomings in the use of material and labor resources, in the organization of production, supply, rationing and to identify existing internal reserves. By identifying deviations, their causes and culprits, attention is focused on where the problems occurred and how much can be lost in each specific case, and most importantly, what can be done to prevent such losses from occurring. Therefore, only the standard method of accounting for production costs makes it possible during production to control costs that affect the cost of production and make appropriate decisions.
The normative method of accounting for production costs and calculating production costs meets the needs more than others regulatory system cost management. Due to its universal nature, it is recommended for implementation in all sectors of the national economy.
The purpose of this course work is to study the standard method of cost accounting and calculation of product costs.
To achieve this goal, it is necessary to solve the following tasks:
1. consider the concept of norm and its types
Review the basic concepts and principles of cost calculation
Consider the essence and principles of the normative method of cost accounting and calculation
Consider the advantages and disadvantages of the standard method of cost accounting and calculation
In the practical part, it is necessary to determine the cost of each type of product at Good Traditions OJSC using two methods:
). distribution method
). Method of equivalent coefficients.
When writing the course work, the provisions of current regulations, sources of educational, methodological and educational and practical literature related to the subject area of research in the course work were used.
Theoretical part
Chapter 1. The concept of norms and cost calculation, their types
1 The concept of norms, types of norms
To effectively apply the standard cost accounting method, it is first necessary to properly organize the process of cost regulation. First, you need to develop and approve in advance standards for the expenditure of resources (material and labor) for the production of a unit of output in physical terms.
A norm is a predetermined numerical expression of the results of economic activity in conditions of advanced technology and production organization.
Norms are divided into: basic, ideal, current.
Basic cost rates are constant, remaining unchanged over a long period. Used to compare actual costs over a number of years and identify trends in the production efficiency of individual products during the analyzed period. In the face of changes in production volumes, technology, and prices, the basic standards will not reflect the current planned costs and therefore become unsuitable for cost management. Consequently, basic cost standards are of limited use. .
Ideal cost standards are the minimum costs for activities under ideal production conditions. In practice, ideal standards are rarely considered achievable and cease to be a goal. However, they can be useful for managers to establish an incentive system and motivate them to reduce costs. Such standards are applied extremely rarely.
Current cost standards are achievable costs over a short period of time that ensure planned production efficiency. They represent goals that can actually be achieved under effective conditions. Their significance lies in the fact that they serve as a basis for measuring deviations from the intended achievable goal, i.e. comparison of actual and standard costs. At the same time, planned efficiency is ensured under conditions of permissible deviations associated with the loss of time and resources in normal production situations.
Based on such standards, taking into account the price per unit of resources, cost standards are calculated - these are the planned costs of each type of resource per unit of product or service under normal operating conditions.
The system of current norms, standards and estimates for the consumption of raw materials, materials, manufactured products, fuel, energy of all types, labor costs, costs of servicing production and management is called the standard economy of the enterprise.
The organization of a regulatory economy involves checking the availability and validity of cost standards, developing new and missing standards, and revising existing ones.
To draw up standard calculations, the organization must have an appropriate regulatory framework - regulatory documents technical training production, consumption standards production resources, supporting regulatory documentation.
TO regulatory documents technical preparation of production includes: specifications of sets and assemblies, showing what parts and assemblies the machine kits and products consist of and in what sequence the assembly process is carried out; route sheets indicating the route of movement of parts, manufacturing shops and consumer shops; cutting cards for materials, etc.
Standards for the consumption of production resources include standards that determine the use of living labor, objects of labor and means of labor.
Living labor standards are the cost of working time per unit of product or work, production standards per unit of time, prices for piece workers and tariff rates for time workers, standards for servicing workplaces and equipment, standards for the working time budget of workers, standards for the number of engineers and employees, etc.
For labor items, norms for the consumption of raw materials and basic materials for the production of a unit of product (work) or their components (kg, t), norms for the consumption of electricity, steam and other types of energy for technological purposes, norms for auxiliary materials per product, etc.
Standards are developed for means of labor depreciation charges, standards for hourly, shift and daily productivity of machines, installations, units, etc.
Norms and standards for the use of production resources are developed jointly by employees of technical services, planning departments and accounting departments.
There are two approaches to developing cost standards:
Based on actual costs of previous periods. This method has disadvantages. First, the standards should not be a simple extrapolation of past costs, since past costs may well be overstated. Secondly, when developing cost standards, it is necessary to take into account changes in the composition of equipment, production technology, etc., which are not taken into account in this method.
2.based on experimental and computational methods for establishing norms and standards - based on the technical characteristics of equipment, labor organization, composition and quality of raw materials, production volumes, general economic situation in the country, etc. This method is more labor-intensive, but it does not repeat the shortcomings of the method of developing standards based on actual costs of past periods and is therefore more effective.
By summing up the standard costs per unit of production for each type of resource, we obtain the standard cost per unit of production. This value is used to evaluate products when they are received from production and determine cost products sold, comparisons actual cost with regulations, solving pricing issues, etc. .
2 Basic concepts and principles of cost calculation
In Russian, the word “calculation” (Latin calculatio - calculation) appeared in the second half of the 19th century and means the calculation of cost.
In modern economic literature, calculation is defined as a system of economic calculations of unit costs individual species products (works, services). During the calculation process, production costs are compared with the quantity of products produced and the cost per unit of production is determined.
Costs are grouped by type of product (work, service) to calculate their cost. In the process of calculating the cost of a unit of production, all costs associated with fulfilling one order or producing a unit of any type of product are taken into account. Costing objects are individual products, groups of products, semi-finished products, work and services, the cost of which is determined. Determining the cost serves as the basis for setting prices, is the basis for calculating sales taxes, as well as for the current assessment of the results of the enterprise.
The task of calculation is to determine the costs that accrue per unit of products (services) intended for sale, as well as per unit of products (services) for domestic consumption.
The end result of costing is the preparation of estimates. All types of costing reflect the costs of production and sales of a unit of a specific type of product in the context of costing items.
Calculation allows you to study the cost of specific products obtained in the production process.
Calculation of the cost of products (works, services) can be divided into three parts:
The planned cost is developed on the basis of progressive norms and economic standards for the reporting period and represents the enterprise’s decision-making on limit value costs for the production of relevant types of products, performance of work or provision of services.
The actual cost is determined on the basis of accounting data at the end of the reporting period and provides reliable information about the actual costs of producing products, works, and services. It serves as the basis for economic analysis, forecasting, planning and decision-making for the short and long term for the manufacture, improvement or replacement of this type of product.
Standard cost is one of the types of preliminary cost and determines the amount of costs for a product according to cost items and current, current standards, standards and estimates.
Production accounting and costing are the main elements of the management system not only for product costs, but also for production as a whole.
Calculation at any enterprise, regardless of its type of activity, size and form of ownership, is organized in accordance with certain principles:
Scientifically based classification of production costs. Exist general rules formation, classification, assessment and recognition of expenses for common types activities.
Establishment of cost accounting objects, costing objects and costing units. Objects of cost accounting are the places where these costs arise: the organization as a whole, production, technological processes, workshops, sections, units, stages, redistributions, etc. The choice of cost accounting objects is significantly influenced by the features of technological processes, technical parameters of manufactured products, type of production, organizational structure organization and its production units.
The choice of a method for distributing indirect costs is extremely important for the correct calculation of the cost per unit of production (work, services). It is produced by the enterprise independently, recorded in the accounting policy and remains unchanged throughout the entire period. financial year.
Distribution of costs by periods. In this case, it is necessary to be guided by the principle of calculus. Its essence lies in the fact that transactions are reflected in accounting at the time of their completion and are not linked to cash flows. Income and expenses received (incurred) in the reporting period are considered expenses and income of this period, regardless of the actual time of receipt (or payment) Money. Income and expenses not related to the reporting period are not recognized as income (expenses) of the reporting period, even if the money for them was received or transferred in a given period.
Separate accounting for current production costs and capital investments.
Choosing a cost accounting and calculation method. The method of accounting for production costs and calculating the cost of production is understood as a set of methods for documenting and reflecting production costs that ensure the determination of the actual cost of production, as well as the attribution of costs per unit of production. In other words, this is a set of ways analytical accounting production costs for costing objects and methods for calculating costing units. There are various methods for accounting for production costs and calculating production costs. Their use is determined by the characteristics of the production process, the nature of the product produced (services provided), its composition, and processing method.
Chapter 2. The essence and principles of the normative cost and calculation method, its advantages and disadvantages
1 The essence and principles of the normative method of cost accounting and calculation
The normative method assumes that a preliminary standard cost estimate is drawn up for each type of product, i.e. calculation calculated according to the norms for consumption of materials and labor costs in force at the beginning of the month.
A norm is a pre-established numerical expression of the results of economic activity in conditions of progressive technology and production organization. Standard costing is used to determine the actual cost of production, assess defects in production and the size of work in progress. Standards may change (more often decrease) over a certain period of time as production develops and rational use of material and labor resources occurs.
The objective of the normative method of accounting for production costs is to timely prevent irrational expenditure of material, labor and financial resources. Basically, it contains technically sound estimates of the costs of working time, material and monetary resources per unit of production, work, and services. Production cost standards reflect the technical and organizational level of development of the enterprise, affect its economy and the final result of its activities. Deviations from the norms show how the manufacturing technology of the product, the consumption standards of raw materials, materials, labor costs, etc. are observed. They are divided into positive, meaning savings in costs, and negative, causing them to increase.
Accounting is organized so that all current costs are divided into expenses according to standards and deviations from these standards. The obtained data on deviations makes it possible to manage the cost of the product and calculate the actual cost by adding to the standard (subtracting from it) the corresponding share of the deviation for each item.
It is possible to determine the main elements of the standard method of accounting for production costs:
compiling standard cost estimates for products taking into account changes in standards at the beginning of the current month;
separate accounting of production costs according to norms and deviations from norms;
taking into account changes in standards, drawing up reporting calculations;
analysis of actual costs incurred, identification and elimination of causes of deviations from standards.
The normative accounting method ensures efficiency and the possibility of preliminary control of production costs and actually satisfies all the requirements of management accounting, which indicates the purpose accounting information and its importance...
The basic principles of the standard method of cost accounting and costing are:
Possibility of preliminary compilation of standard cost calculations for each individual product based on the estimates and standards in force at the enterprise.
This principle can be implemented only if the enterprise has the necessary regulatory framework, which contains regulatory, estimated (budget) indicators, calculated on the basis of primary, technological, design, financial and administrative documentation.
Accounting for changes (within a month) in current standards to adjust the standard cost, determining these changes at the cost.
Accounting (within a month) of actual costs, dividing them into costs according to norms and deviations from norms.
Identification of the causes of deviations, as well as their analysis.
Determination of the actual cost of manufactured products as the sum of standard costs, deviations from standards and changes in standards.
For synthetic accounting costs when applying the normative method, the following accounts are used: account 40 “Output of products (works, services)”. The debit of the account reflects the actual cost of products released from production, works delivered, services rendered (in correspondence with account 20 “Main production”). The loan reflects the standard cost of products produced, work delivered, services rendered (in correspondence with accounts 43 “Finished Products”, 90 “Sales”). Information on the actual cost of finished products is collected in the debit of account 40..
On the first day of each month (or quarter) on account 40, the deviation of the actual cost from the standard cost is determined. If the fact is revealed that the standard cost is higher than the actual cost, the cost of goods sold is reversed. In case of overexpenditure, the standard cost is lower than the actual cost, an additional entry is made:
Debit account 90 "Sales"
Credit account 40 “Release of products (works, services)”
The normative method is used in manufacturing industries with mass and serial production of various products.
A really working normative method as one of the tools for survival in conditions market economy in the near future will be in demand by domestic enterprises, which is determined by the need to solve problems in managing their financial results..
2 Advantages and disadvantages of the standard method of cost accounting and calculation
The advantage of the normative method is that, without complex samples, additional summaries and intermediate documents, it provides all the necessary information arising from the accounting system itself, focusing attention on the negative aspects. Having detailed information about deviations from the norms by reasons and culprits, you can control the work of any production unit. Conducted on this basis, retrospective and operational economic analysis allows you to detect shortcomings in the organization of production, supply, rationing, use of material and labor resources, and identify existing internal reserves.
Data regulatory accounting facilitate work related to production preparation, operational planning and production organization. Only the standard method of accounting for production costs makes it possible to systematically control during production the costs that affect the cost of production.
The normative method ensures efficiency in making decisions aimed at improving economic indicators. The unity of the system of operational production planning and regulation with the regulatory method gives the maximum effect in reducing production costs, ensuring uninterrupted and rhythmic production.
With the normative method there is more possibilities obtain the information necessary to identify the results of the activities of workshops, sections, teams: determining the specific contribution of each division to the overall results of the enterprise and saving production resources. With this method, there is no need to organize additional accounting of indicators, in particular production costs, savings material resources, use of workers' labor. With the normative method, the labor intensity of carrying out an inventory of work in progress balances is reduced, a greater relationship between accounting and planning and operational accounting is achieved, coordination of the work of accounting and other economic and technical services is ensured, and the role of accounting in economic work, and therefore the authority of the accounting department..
Disadvantages of using the standard cost accounting method:
1.if the standards change slightly, they are taken into account along with deviations;
2.not all deviations are documented; their aggregated records are kept without identifying the causes and culprits;
.work in progress balances are not recalculated when standards change, and all changes and deviations are written off to cost;
.Only direct costs are standardized; standard costing is compiled only for them.
Practical part
Task 10
OJSC “Good Traditions” produces several types of products with the same technological properties: “Tula” gingerbreads, “Special” biscuits, “Sugar” crackers, “Mustard” bagels, “Strawberry” cookies.
The costs of manufacturing products of Good Traditions OJSC for the reporting period amounted to 78,000 rubles.
It is necessary to determine the cost of each type of product using the table data using two methods:
a) distribution method
b) the method of equivalent coefficients.
Table. Execution results production program OJSC "Good Traditions"
ProductsProduction volume, kg. Equivalence coefficient (K) Sales price 1 kg, rub. Bagels “Mustard” 10001.025.6 Biscuits “Special” 5001.232.4 Crackers “Sugar” 20000.9563.2 Gingerbread cookies “Sweet” 30001.3574.5 Cookies "Strawberry"15000.955.6
a) Using the table data, we determine the cost of each type of product using the distribution method.
We find sales revenue for each type of product:
B - revenue from sales of products, rub.
Q - production volume, kg.
C - selling price of 1 kg, rub.
* 25.6 = 25,600 rub. - “Mustard” bagels.
* 32.4 = 16,200 rub. - “Special” biscuits.
* 63.2 = 126,400 rub. - “Sugar” crackers.
* 74.5 = 223,500 rub. - “Sweet” gingerbread cookies.
* 55.6 = 83,400 rub. - “Strawberry” cookies.
Total sales revenue:
16200 + 126400 + 223500 + 83400 = 475100 rub. - sales revenue for all types of products.
We find what percentage of 100% is each type of product.
We solve using the proportion method:
). 475100 - 100%
X = - according to the “Mustard” bagels.
). 475100 - 100%
X = - for “Special” biscuits.
). 475100 - 100%
X = - according to “Sugar” crackers.
). 475100 - 100%
X = - for “Sweet” gingerbread.
). 475100 - 100%
X= - for Strawberry cookies.
Total: 5.39% + 3.41% + 26.61% + 47.04% + 17.55% = 100%
We find the cost of each type of product:
). 78000 * 5.39% = 4204.2 rub. - costs for “Mustard” bagels.
). 78000 * 3.41% = 2659.8 rub. - costs for “Special” biscuits.
). 78000 * 26.61% = 20755.8 rub. - costs for “Sugar” crackers.
). 78,000 * 47.04% = 36,691.2 rubles. - costs for “Sweet” gingerbread.
). 78,000 * 17.55% = 13,689 rubles. - costs for strawberry cookies.
2 + 2659.8 + 20755.8 + 36691.2 + 13689 = 78,000 rub.
b) Using the table data, we determine the cost of each type of product using the method of equivalent coefficients.
We convert products into equivalent units:
* 1.0 = 1000 - “Mustard” bagels.
* 1.2 = 600 - “Special” biscuits.
* 0.95 = 1900 - “Sugar” crackers.
* 1.35 = 4050 - “Sweet” gingerbread.
* 0.9 = 1350 - “Strawberry” cookies.
Find the total volume in equivalent units:
V = 1000 + 600 + 1900 + 4050 + 1350 = 8900 kg
We determine the cost of one equivalent unit:
We determine the cost per unit of production of each type:
For the “Mustard” bagels.
According to the “Special” biscuits.
On “Sugar” breadcrumbs.
For “Sweet” gingerbread.
According to the Strawberry cookies.
We find how much costs are incurred for each type of product:
76 * 1000 = 8764 rub. - on “Mustard” bagels.
52 * 500 = 5258 rub. - according to the “Special” biscuits.
33 * 2000 = 16652 rub. - on “Sugar” breadcrumbs.
83 * 3000 = 35494 rub. - for “Sweet” gingerbread.
89 * 1500 = 11831 rub. - according to “Strawberry” cookies.
Total costs for all types of products:
5258 + 16652 + 35494 + 11831 = 78,000 rub.
Based on the solution to the problem, we can conclude that for the “Mustard” bagels and the “Special” biscuits, the production costs using the distribution method amounted to 4204.2 rubles. and 2659.8 rub. This is less than the equivalent coefficients method of RUB 8,764. - for “Mustard” bagels and 5258 rubles. - according to the “Special” biscuits. And for “Sugar” crackers, “Sladkikh” gingerbread cookies and “Strawberry” cookies, production costs using the distribution method amounted to 20,748 rubles, 36,691.2 rubles. and 13689 rub. This is more than the equivalent coefficients method of 16,652 rubles. - for “Sugar” crackers, RUB 35,494. - for “Sweet” gingerbread and 11,831 rubles. - according to “Strawberry” cookies. Therefore, in order to reduce the cost of manufacturing products of Good Traditions OJSC, it is necessary to use the distribution method for the “Mustard” bagels and “Osobykh” biscuits, and for “Sugar” crackers, “Sweet” gingerbread cookies and “Strawberry” cookies, it is necessary to use the equivalent coefficients method .
Conclusion
In the process of writing the course work, the following questions were considered:
The concept of the norm and its types;
Basic concepts and principles of cost calculation;
The essence and principles of the normative method of cost accounting and calculation;
Advantages and disadvantages of the normative method of cost accounting and calculation.
The standard cost accounting method is usually used in manufacturing industries with mass and serial production of diverse and complex products.
The presented work examined the theoretical aspects of the normative method of accounting for production costs.
The study showed that the standard cost accounting method has both positive and negative sides.
The advantages of the method are, for example, the ability for a manager to analyze the consumption of raw materials, materials and other resources, and based on this make the right effective management decision.
Negative point The thing about this method is that it is more labor-intensive, since it requires not only the calculation of actual production costs, but also the calculation of standards that need to be periodically revised.
Cost accounting includes not only documenting, reflecting on accounts actually incurred costs and calculating the cost of production, but also everything Information Support strategies and tactics for internal management.
Having detailed information about deviations from the norms by reasons and culprits, you can control the work of any production unit. Retrospective and operational analysis carried out on this basis will allow timely detection of shortcomings in the organization of production, supply, rationing, use of material and labor resources, and identification of existing internal reserves.
The introduction of the normative method at enterprises will significantly reduce production costs, reduce production costs and increase enterprise income.
In the practical part of the work, a problem was solved for the enterprise OJSC “Good Traditions”, in which the cost of each type of product was determined by two methods: the distribution method and the method of equivalent coefficients.
List of used literature
standard cost calculation method
1.Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n “On approval of the Accounting Regulations “Organization Expenses” (PBU 10/99)” (as amended on November 27, 2006)
2. Vakhrushina M.A. Management Accounting: Textbook. for university students studying economics. specialties/M.A. Vakhrushin. 4th ed., erased. - M.: Omega-L, 2005.-576 p.
3.Vakhrushina M.A. Management accounting / textbook / Omega-L, 2007. - 600 p.
4.Ivashkevich V.B. Management accounting: textbook. - 2nd ed., revised. and additional - M.: Master, 2008. - 574 p.
Karpova T.P. Management accounting: Textbook for universities. - M.: UNITY, 2005. - 351 p.
Kerimov V.E. Management Accounting: Textbook - 7th ed., rev. and additional - M.: Publishing and trading corporation "Dashkov and K", 2009. - 480 p.
Kondrakov N.P., Ivanova M.A. Management Accounting: Textbook. allowance. - M.: INFRA-M, 2009. - 368 p.
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Cost accounting methods
Cost determination is a process that begins with the collection of all information on the costs incurred in purchasing, producing and selling a product or service. Having collected the necessary cost data, it is necessary to analyze the total cost and determine methods that allow one to accurately calculate the cost of each type of product.
The use of specific techniques and methods that make up a particular cost accounting method is determined accounting policy each organization, the formation of which directly depends on the characteristics of economic activity.
Accounting for production costs in traditional accounting practice is part common system accounting. At the same time, accounting and production accounting are interconnected, since they have uniform procedures documentation business transactions and their valuation. In this case, accounting acquires a managerial orientation.
Transforming data production accounting to management information base, supplementing with operational information and internal reporting of materially responsible persons, a unified integrated information system is being formed that allows effective management costs and results.
For the rational organization of cost accounting, it is important to identify cost accounting objects, cost accounting methods, costing objects, costing units and methods for calculating product costs.
Cost Accounting Objects for production - these are actually occurring production costs, grouped according to various characteristics necessary to obtain information for the purposes of control and management.
Object of cost calculation is a manufactured product in varying degrees of readiness.
Cost Allocation pursues the goal of adequately describing the cost of finished products and sold products. The choice of the most optimal cost allocation option should be carried out taking into account the restrictions imposed by production processes, legal requirements, information system and other factors.
To reflect costs, depending on the choice of a particular accounting object, the following can be used: basic methods: simple, custom-made, cross-distribution, process-by-process, boiler and standard accounting system.
Easy way cost accounting is used primarily in simple (single-process) industries, the distinctive features of which are the absence of work in progress and semi-finished products, a small homogeneous range of products obtained as a result of a short one-time technological process. With this method, costs are charged directly to the cost of individual types of products (services).
Custom method accounting is used in production, where products are in the nature of individual orders. According to the order, direct production costs are localized and grouped; orders act as signs of analytical accounts for cost accounting, between which they are periodically distributed indirect costs. Analytical accounts consistently collect all costs for a given order. Before the order is completed, the costs for it represent work in progress, and after its completion, regardless of the duration of its execution, they represent the cost of the finished product.
Transverse method Cost accounting is used in the production of mass products obtained by sequential processing of raw materials into semi-finished products, and from them into a finished product. With this method, direct costs are usually taken into account by processing stages, and within them - by types of products produced (where possible). Costs associated with the operation of equipment are also taken into account by processing areas (shops), and then distributed within each processing area by type of product. General production and administrative expenses are distributed in a similar manner between production stages and types of products (products).
As a rule, operational accounting is carried out only in quantitative terms. The correspondence of accounting and operational accounting data is usually determined only on the basis of an inventory of all material assets, in production, i.e. inventory of work in progress.
Process-by-process method accounting allows you to determine the cost of production attributable to one or more technological stages (processes) in which semi-finished products are not formed; it is used in organizations with mass production. The essence of the process-by-process method is that costs follow the product along the technological chain, i.e. upon completion of any operation, costs accumulate, the volume of which can be correlated with their average standard or standard size. The distribution of costs between output and work in progress, as well as between several types of products, is carried out at any stage of the production process.
In some organizations, in order to reduce the labor intensity of accounting work, it can be used impersonal (boiler) method cost accounting. This method is characterized by keeping records as a whole for the organization, workshop or economically justified established product groups.
Regulatory accounting system involves taking into account actual costs with the subsequent determination of deviations from established standards, identifying the causes of deviations and their regulation.
The option for organizing standard accounting involves changing the forms of primary accounting documents, which should contain separate items of deviations from the norms, drawing up a consolidated accounting of production costs according to norms and deviations, identifying unaccounted deviations and calculating products.
As a rule, the system of normative accounting is distinguished separately, since order-by-order, per-distribution, process-by-process and other named methods can be normative.
Costing can be done either within an accounting system (an orderly, regular process) or on demand (for example, collecting and measuring costs associated with replacing equipment). Of course, continuous costing is more expensive than occasional costing, and the decision on how much detail should be provided from the production accounting system on a regular basis is made on a cost-to-revenue basis.
Calculation at any enterprise, regardless of its type of activity, size and form of ownership, is organized in accordance with certain principles.
1. Scientificjustifiedclassificationcostsonproduction.
Currently, in the absence of industry recommendations, issues of cost classification must be resolved by organizations independently, taking into account industry characteristics and management goals.
2. Establishment of cost accounting objects, costing objects and costing units. In many cases, cost accounting objects and costing objects are not the same. Cost accounting objects are the places of their origin, types or groups of homogeneous products. Cost center in management accounting they call the structural units and divisions of an enterprise in which the initial consumption of production resources occurs (workplaces, teams, workshops, etc.).
Under object of calculation (cost carrier) understand the types of products (works, services) of the enterprise intended for sale on the market.
In the extractive industries, in the absence of work in progress (for example, in energy, gas, oil, etc.), the cost accounting object coincides with the calculation object (cost carrier). The same is observed in enterprises with an individual nature of production (for example, heavy engineering enterprises), as well as in organizations working on an order system (consumer service enterprises, repair shops, audit firms etc.). In those industries where the technological process is divided into a number of stages (reprocessing stages), such correspondence is not observed. For example, in the textile industry, the objects of cost accounting are individual processes - spinning, weaving, finishing, and the object of calculation is the finished product, i.e. textile. In other words, the choice of cost accounting object depends on the technological features of production and the specifics of the products being manufactured.
The choice of costing unit depends on the characteristics of production and products (services provided, work performed). Natural units can be used (pieces, tons, meters, etc.); conditionally natural units (for example, in the shoe industry - 100 pairs of shoes of a certain type, in the foundry industry - a ton of castings of a certain type, in the canning industry - conventional cans); units of time (hours, machine hours, man days); units of work – one ton of transported cargo.
3. Choosing a method for allocating indirect costs is extremely important for the correct calculation of the cost per unit of production (work, services). It is produced by the enterprise independently, recorded in the accounting policy and remains unchanged throughout the entire financial year.
4. Distribution of costs by periods. In this case, it is necessary to be guided by the accrual principle. Its essence lies in the fact that transactions are reflected in accounting at the time of their completion and are not linked to cash flows. Income and expenses received (incurred) in the reporting period are considered income and expenses of this period, regardless of the actual time of receipt (or payment) of funds. Income and expenses not related to the reporting period are not recognized as income (expenses) of the reporting period, even if the money for them was received or transferred in a given period.
5. Separate accounting for current production costs and capital investments. This principle is reflected in the Law of the Russian Federation “On Accounting” (Article 8, paragraph 6) and in the Regulations on Accounting and financial statements in the Russian Federation.
6. Choosing a cost accounting and calculation method.Under the method of accounting for production costs and calculating production costs understand a set of techniques for documenting and reflecting production costs that ensure the determination of the actual cost of production, as well as the attribution of costs per unit of production. In other words, this is a set of methods for analytically accounting for production costs by costing objects and methods for calculating costing units. There is no generally accepted classification of cost accounting and costing methods yet. Nevertheless, they can be grouped according to three criteria: by objects of cost accounting, by the completeness of the costs taken into account and by the efficiency of cost accounting and control (Fig. 4.1).
Rice. 4.1. Classification of cost accounting and calculation methods
According to the objects of cost accounting, there are process-by-process, part-by-part, order-by-order methods, as well as the method of accounting (calculating) costs by function. From the point of view of the completeness of the costs taken into account, it is possible to calculate full and incomplete (“truncated”) costs. Depending on the efficiency of accounting and cost control, a distinction is made between the method of accounting for actual and standard costs.
The method of cost accounting and calculation is chosen by the enterprise independently, since it depends on a number of private factors: industry, size, technology used, product range, etc., in other words, on individual characteristics enterprises. In practice, these methods can be used in various combinations. For example, you can resort to the order-by-order method, calculating the partial cost of orders; You can use incremental calculation using norms for the consumption of material resources, and you can also take them into account actual consumption etc. The main thing is that the method chosen by the organization provides the ability to group costs into individual accounting objects, ongoing control over production costs, as well as the ability to implement the most important principle of management accounting - cost management by deviations.
Cost accounting methods
Technological and organizational features of production, the duration of the production cycle, the quantitative and qualitative characteristics of the finished product require a different combination of methods and techniques for accounting for production costs and calculating the cost of production.
The method of cost accounting 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 necessary information to control the process of formation of product costs.
In the domestic literature, the following main methods of cost accounting and calculation of the actual cost of products are called:
1. custom;
2. process-by-process;
3. transverse;
4. normative;
5. standard-cost;
6. direct costing;
Custom method of accounting and costing cost is used in single and small-scale production that produce unique, expensive products of limited consumption or created at the request of the customer, as well as in construction.
With the order-by-order method, the object of accounting and costing is a separate production order. An order means a product, small series of identical products, or repair, installation and experimental work. When manufacturing large products with a long production process, orders are issued not for the product as a whole, but for its units, assemblies, representing completed structures.
The technological process and accounting procedures in the order-based costing system differ by industry and type of production, but most enterprises use to one degree or another:
Production planning in general and in terms of cost flows;
Cost registration card for the order;
Production schedule;
Collection and distribution of costs;
Preparation of reports on order costs;
Maintaining calculation accounts, books, journals and other accounting registers that form the accounting structure and its connection with the calculation system.
A feature of account 20 “Main production” with this calculation method is that analytical accounting is maintained by type of product or order.
At the end of the month, account 20 “Main production” is not closed and has a carryover balance, meaning work in progress. Accounts 25 “General production expenses” and 26 “ General running costs» are closed monthly at the cost of the order or type of product, they do not have a balance.
The fundamental advantages of the order-based costing method are that this method makes it possible to compare costs between orders, shows the most and least profitable orders, as well as which operations in similar orders are the most expensive and which are the most effective. The order-by-order method provides a basis for planning costs and sales prices for future orders. The method provides data for controlling costs on orders by calculating variances between estimates and actuals, and also makes a sufficient allocation of overhead costs between orders.
The process method is used in organizations with the following signs production process:
Mass production of one or several types of products;
Short period of the technological process;
There is no work in progress or it is insignificant.
Such organizations should include organizations of extractive industries (coal mining, oil mining, etc.), industry building materials, electric and thermal power plants, etc. The process-by-process method is widely used in energy facilities of auxiliary industries.
Thus, process costing is convenient for those companies that produce a large mass of identical products through a series of operations, stages, and processes.
There are methods of simple, two-stage and multi-stage calculation systems.
The first option (the simplest) is used in the main production of those organizations where one type of product is produced and there is no work in progress - in organizations in the coal and mining industries, in the production of building materials, etc., as well as in energy facilities of auxiliary industries. The cost per unit of production in these industries is determined by dividing the amount of costs for the production process by the number of units of output.
The second option is used in those industries where several types of products are produced and there is no work in progress - in power plants where electricity and heat are simultaneously generated, oil industry organizations (oil and gas are produced), etc. With simultaneous production or production various types products, costs related to a certain type of product are taken into account for these types of products. Costs common to all types of products are distributed between types of products in ways established in the organization.
The third option for calculating the cost of a unit of production is used in industries with a fairly long production period and therefore having work in progress at the end of the reporting period - organizations in the logging, peat industry, etc. Remains of work in progress at the beginning and end of the reporting period are assessed in the manner established in the organization ( usually at standard cost). Then the costs of the reporting period are adjusted by the cost of work in progress at the beginning and end of the reporting period and the adjusted amount of costs is divided by the number of units of output produced.
The cross-cutting method is used in industries with the complex use of raw materials and supplies, as well as in industries with mass, large-scale and continuous production, in research and development organizations, etc., in which raw materials and materials undergo successive several independent processing phases ( redistributions, stages).
Each processing stage represents a completed phase of raw material processing, as a result of which the enterprise receives not the final product, but a semi-finished product of its own production, with the exception of the last processing stage. This semi-finished product can be transferred to the next stage for further processing or sold to other enterprises as a finished semi-finished product. Based on the results of the last stage, finished products are produced.
The essence of the transfer method is that direct costs are reflected in current accounting not by type of product, but by redistribution (stages) of production.
Redistribution is part of the technological process (a set of technological operations), ending with the receipt of a finished semi-finished product or finished product.
As a result of the sequential passage of the starting material through all stages, one obtains finished products, i.e. at the exit from the last stage we have not a semi-finished product, but a finished product.
The essence of the normative method is that the calculation of the actual cost is based on the standard cost of products, works and services, which is calculated before the start of the reporting period on the basis of the cost standards in force at the enterprise for all types of resources.
Separately, operational records of deviations of actual costs from standard costs are kept, indicating the place of their occurrence, causes and culprits. Deviations from norms may represent savings or overruns. Changes in current standards as a result of the implementation of organizational and technical measures are also recorded and the impact of these changes on the cost of production is determined. Changes in standards are reduced or increased in subsequent reporting periods(month, quarter, year).
The actual cost is calculated as the algebraic sum of the standard cost, identified deviations from the norms and changes in the norms for each costing item.
The “standard-cost” method is a modified analogue of the Russian normative method. It is widely used in foreign practice management accounting.
The system is based on the principle of accounting and control of costs within the established norms and standards and for deviations from them.
A standard is the amount of necessary production costs to produce one unit of product or the pre-calculated costs of producing a unit of product or providing services. Based on established standards, it is possible to determine in advance the amount of costs for the production and sale of products, calculate the cost per unit of a product to set prices, and draw up a plan for income and expenses for the next year.
The Direct Costing system involves calculating the cost of products only according to variable costs, and fixed costs, regardless of whether all products released from production were sold, were written off to the sales result.
The procedure for writing off fixed costs for the result of sales led to a significant decrease in income from the sale or to a loss.
The Direct Costing system makes it possible to determine marginal income at different levels of enterprise management (team, site, workshop, enterprise as a whole).