Let's start with a few definitions:

Costs are the costs of living and materialized labor for the production and sale of products, works, services:

Expenses- consumed resources or money that needs to be paid for goods or services (in domestic economic practice, the term "costs" is often used to characterize all the costs of an enterprise for a certain period);

Expenses this is only that part of the costs that was incurred in connection with the receipt of income, and in accordance with the International Accounting Standards, expenses include losses and costs that arise in the course of the main activity of the enterprise in connection with the receipt of income, that is, in accounting, income should be correlated with the costs of obtaining them, which in this case will be called expenses.

Let's take a closer look main types of costs:

In accordance with the accounting rules: costs are accumulated on the accounts of section 3 of the Chart of Accounts (primarily on account 20 "Main production") and, as products are released, they are transferred to account 43 "Finished products", and costs are converted into expenses only after the sale of products , that is, when moving from account 43 to account 90 "Sales".

And in a simplified way, we can say that expenses are essentially the total cost of goods sold.

Thus, if the costs incurred correspond to certain income, they can be considered expenses and reflected in the income statement. If the income as a result of the costs incurred has not yet been received, the costs should be recognized as assets and reflected in the balance sheet as costs in work in progress or finished products (unsold).

This means that the concept of costs is narrower than the concept of costs. And the concepts of "costs" and "costs" are often used as synonyms, and the term "costs" is more typical for economic theory, and "costs" - for accounting and management.

Cost price- is the cost of production and sale of products, works, services, expressed in monetary terms. It consists of all costs associated with the use of natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for production and sale in the production process (performance of work, provision of services).

Cost accounting and calculation (calculation) of the cost of each type of products (works, services) produced by an enterprise is one of the key problems of management accounting for a number of reasons, including the following:

• knowledge of the cost of production is necessary in order to assess the balance of work in progress and finished products in financial accounting, as well as to determine the cost of goods sold and, as a result, profit from sales;
• the level of unit cost of production is a very important factor in the formation of the price and assortment policy of the enterprise;
• cost control and identification of ways to reduce it are one of the main ways to improve the efficiency of the company.

The system of accounting for production costs and calculating the cost of production is organized at each enterprise in different ways, depending on the choice of cost accounting objects - signs according to which production costs are grouped for the purposes of cost management. In order to effectively manage costs, it is generally necessary to have control data by cost direction, cost center and cost driver. At the same time, cost centers are understood as structural subdivisions of the enterprise in which the initial consumption of resources takes place (for example, a workshop, site, team, stage, process, etc.), and cost carriers are the types of products (works, services) produced ( performed, rendered) by this organization. In addition, there are different types of costs depending on the purpose of their accounting.

Basic and overhead costs

Based on the economic role in the production process, costs are divided into basic and overhead.

The main costs are directly related to the production (technological) process of manufacturing products, performing work or providing services. In other words, the main costs include the spent resources, the consumption of which is associated with the release of products (works, services), - for example, materials, wages of production workers, depreciation of fixed assets, etc.

Overhead costs are those incurred in connection with the organization, maintenance of production and management.

For example, general production and general business expenses - maintenance of the management apparatus, depreciation and repair of fixed assets for workshop or general plant purposes, taxes, expenses for recruitment and advanced training of personnel, etc.

Direct and indirect costs

Classification of costs according to the method of their inclusion in the cost of products, works and services into direct and indirect. It is this classification that determines the procedure for reflecting costs on certain synthetic accounts, sub-accounts and analytical accounts.

Direct costs are those that can be directly, directly and economically attributed to a specific type of product or to a specific batch of products (to work performed or services rendered). In practice, this category includes:

• direct costs of materials (that is, raw materials and basic materials used in the manufacture of products);
• direct labor costs (remuneration of personnel employed in the production of specific types of products).

However, if an enterprise produces only one type of product or provides only one type of service, all production costs will automatically be direct.

Indirect costs are recognized as costs that cannot be directly, directly and economically attributed to specific products, so they should first be collected separately (on a separate account), and then - based on the results of the month - distributed by type of product (work performed, services provided) based on the selected methods.

Among the production costs, indirect ones include auxiliary materials and components, labor costs for auxiliary workers, adjusters, repairmen, vacation pay, extra pay for overtime, downtime, maintenance costs for workshop equipment and buildings, property insurance, etc. d.

We emphasize - indirect costs are associated simultaneously with the manufacture of several types of products, and they either cannot be “attributed” to a specific type of manufactured product at all, or in principle it is possible, but impractical due to the insignificance of the amount of this type of cost and the difficulty of accurately determining the part of them that falls on each product type.

In practice, the separation of direct and indirect costs is very important for organizing the work of accounting in terms of cost accounting. Direct costs should be based on primary documents plus possibly additional calculations, as, for example, if the same type of raw material is used to produce several types of products in one unit and it is impossible to provide an accurate primary account of how much of this raw material was spent on each from the types of products, be attributed directly to the cost of each type of product, formed on the debit of account 20 "Main production". But indirect costs are collected on separate accounts - for example, shop expenses during the month are debited to account 25 “General production costs”.

If we talk about the relationship between the two considered classifications, we can note the following:

• all direct costs are basic (because they are necessary for the production of specific types of products);
• overhead costs are always indirect;
• some types of fixed costs, in terms of the order in which they are included in the cost price, are not direct, but indirect - such as, for example, the depreciation of fixed assets used in the production of several types of products.

Product costs, period costs

This classification is very important precisely from the point of view of management accounting, since it is the only one used in Western countries, where many of the management accounting methods used today were developed, and such a classification is usually required in both management and financial accounting.

Figure 2. Classification of costs in management accounting

Product costs (production costs) are only those costs that should be included in the cost of production, for which it should be taken into account in workshops and warehouses, and if it remains unsold, it should be reflected in the balance sheet. These are "reserve-intensive" costs directly related to the manufacture of products and, therefore, are subject to accounting as part of its cost.

• raw materials and basic materials;
• remuneration of personnel employed in the production of specific types of products;
• overhead costs (overhead production costs), including: auxiliary materials and components; indirect labor costs (salaries of auxiliary workers and repairmen, extra pay for overtime, vacation pay, etc.); other expenses - maintenance of workshop buildings, depreciation and insurance of workshop property, etc.

Period costs (periodic costs) include those types of costs, the size of which does not depend on the volume of production, but rather on the length of the period. In practice, they are represented by two articles:

• commercial expenses - expenses associated with the sale and supply of products (goods, works, services);
• general and administrative expenses - expenses for managing the enterprise as a whole (in Russian practice they are called "general expenses").

Such costs are not included in the cost of finished products, because they are not directly related to the production process, therefore they are always related to the period during which they were produced, and never attributed to the remains of finished products.

When applying this classification, the total cost of goods sold is formed in the following order.

Figure 3. Formation of cost in classical management accounting

If we apply this classification to domestic practice, guided by the Russian Chart of Accounts, it is necessary to organize cost accounting as follows:

1) in terms of product costs:

• direct material and labor costs are collected directly on account 20 "Main production" (under sub-accounts and analytical accounts for each type of product, work, service);
• overhead costs during the reporting period are collected on a separate account (according to the Russian Chart of Accounts, account 25 "General production costs" is used for these purposes), and at the end of the period they are distributed and written off to account 20 "Main production" (by type of products, works, services );
• as a result, all costs recorded on the debit of account 20 “Main production” for a certain period represent the total production costs that may relate to manufactured products, forming the production cost of finished products (or to work performed, services rendered, forming their cost accordingly), or may refer to work-in-progress, if any;

2) in terms of period costs:

• it is necessary to proceed from the postulate that periodic expenses are always related to the month, quarter or year during which they were incurred, that is, at the end of the period they are fully written off to reduce the financial result (profit), and they are never attributed to the balance of finished products on warehouse and work in progress;
• this means that they must be collected on accounts intended for these purposes (in Russia these are accounts 26 “General expenses” and 44 “Sales expenses”), and at the end of each month, the entire amount of the costs collected for the month must be written off from the credit of these accounts to the debit of the account 90 "Sales".

Note that this option is allowed by the current Russian legislation (in particular, PBU 10/99 "Organization's expenses" and the Instructions for using the Chart of Accounts). So every manager and accountant can implement this technique in the practice of their organization.

However, in Russia, unlike IFRS and the accounting requirements of many foreign countries, this is not the only permitted option.

Thus, account 44 “Sales expenses” in Russian practice may not be closed completely “month after month”, depending on accounting policy organizations on this account, a carry-over debit balance can be formed - for example, in terms of the costs of packaging and transportation of shipped products, if it has not yet become the property of the buyer, or in terms of transportation costs in trade organizations (if part of the goods remained unsold at the end of the month ).

And account 26 “General business expenses” is allowed to be closed not to account 90 “Sales”, but to account 20 “Main production” (as well as 23 “Auxiliary production” and 29 “Service production and farms”, if their products, works and services are outsourced). It was this option that was used until the early nineties, and it was not canceled or completely replaced by a new option using account 90 “Sales”.

The logic of such an application of the 26th account, which involves the inclusion of general business expenses in the cost of specific types of manufactured products, works, services (including for the purpose of assessing the balance of unsold products), is based on the traditional approach, according to which, in domestic practice, production costs and Today, in addition to material costs, labor costs and overhead costs, many also include general business costs (and, accordingly, non-production costs include the costs of selling products, as well as the maintenance of social facilities).

With this approach, the meaning invested in the concept of "production cost" also changes:

• a Western accountant or manager considers this type of cost as the sum of “product costs”, and in his view, management costs cannot be included in the production cost;
• in domestic practice, to this day, not two (production and full), but three types of cost are often distinguished - workshop, production and full, while:
• it is the sum of the “product costs” that is considered to be the shop cost (that is, in our country, the shop cost is what Western experts call the production cost);
• in Russia, production costs are often understood as the sum of shop costs and general business expenses, that is, in addition to “product costs” (direct and general production costs), it also includes management costs, which Western experts unambiguously classify as “period costs” that are subject to accounting only in full cost and never included in the production cost;
• concept full cost of sold products is conceptually the same in both systems, although its value, ceteris paribus, may not coincide (if there are remnants of unsold products, because then a part of management expenses for a Russian accountant can “settle” in the balance sheet in the value of remnants of finished products, and for a Western accountant the entire amount of management expenses will be attributed to the decrease in profit month by month).

Total and specific costs

First of all, we note that costs are cumulative and specific - depending on the volume they are calculated for (for the entire set of products, for the entire batch of products or for a unit of production).

Total costs - costs calculated for the entire output of the enterprise or for a separate batch of products. In other words, these are total, general expenses for a certain amount of products of one type or even for a certain volume of products of a different assortment.

Unit costs are the costs calculated per unit of output.

Accordingly, the cost price can be calculated per unit of production or for the entire batch, or we can talk about a generalized cost indicator for all types of products, works, services for a certain period.

Depending on what kind of management task is to be solved, in some cases it is important to know the amount of total costs, and in others it is important to have detailed information about unit costs (for example, when making decisions in the field of pricing and assortment policy).

Variable and fixed costs

Depending on how the costs react to changes in the organization's business activity - to an increase or decrease in production volumes - they can be conditionally divided into variables and constants.

Variable costs increase or decrease in proportion to the change in the volume of production, that is, they depend on the business activity of the organization. They, in turn, can be divided into:

• production variable costs: direct materials, direct labor, as well as part of general production costs, such as the cost of auxiliary materials;
• non-manufacturing variable costs (expenses for packaging and transportation of finished products, commission fees to intermediaries for the sale of goods, etc.).

Fixed costs in the total amount do not depend on the volume of production and remain unchanged during the reporting period. Examples of fixed costs are rent, depreciation of fixed assets, advertising costs, security costs, etc.

The point is that the total amount of fixed costs usually does not depend on how many and what products the company will release in a given month. For example, if a company has rented a building for a production workshop or a retail outlet, it will have to pay the agreed rent every month, even if nothing is produced or sold at all in one of the months, but, on the other hand, if this premises will work around the clock, instead of eight hours a day, the rent will not increase from this. The same is true when advertising is done - of course, the goal is to sell more products, but the amount of advertising costs (for example, the cost of an advertising agency, the cost of advertising on television or in a newspaper, etc.) is directly related to the amount products sold in the current month will not be affected.

But variable costs clearly respond to changes in production and sales volumes. They did not produce products - they did not have to purchase materials, pay wages to workers, etc. The intermediary did not sell the goods - no commission should be paid to him (if it is set depending on the number of goods sold, as is usually done). Conversely, if production volumes increase, more raw materials must be purchased, more workers must be recruited, and so on.

Of course, in practice, especially in the long run, all costs tend to increase (for example, rent may increase, depreciation may increase due to the acquisition of additional fixed assets, etc.). Therefore, sometimes costs are called conditionally variable and conditionally fixed. But the growth of fixed costs, as a rule, occurs abruptly (stepwise), that is, after an increase in the amount of costs, they remain at the achieved level for some time - and the reason for their growth is either an increase in prices, tariffs, etc., or a change in production volumes and sales in excess of the "relevant level", resulting in an increase or decrease in production space and equipment.

Normative and actual expenses

From the point of view of the efficiency of accounting and cost control, there are standard and actual costs.

Actual costs, as their name implies, are the costs actually incurred by the enterprise in the manufacture of products (works, services), reflected in the primary accounting documents and accounts. It is them that accountants take into account, and based on them, the cost of production is formed. And then they are analyzed, compared with planned indicators or indicators of previous periods, and conclusions are drawn.

Standard costs are predetermined realistic costs per unit of finished product. In other words, these are expenses (most often - per unit of production), calculated on the basis of certain norms and standards.

Alternative (imputed) costs

Unlike accounting financial accounting, which operates only with fait accompli and actually incurred costs, management accounting attaches great importance to alternative options, because, making one management decision, the manager automatically refuses other options for the development of events, and therefore, in addition to real income and expenses, that will be received and implemented in the course of the implementation of the decision, there will inevitably arise alternative (imputed) costs, including in the face of lost profits due to the fact that decision excluded the possibility of alternative use of resources.

The concept of opportunity costs also makes it possible to simplify decision-making in some situations.

Let's consider a small example. A new potential client approached the bakery - the director of a recently opened restaurant nearby. He would like the bakery to deliver buns to his restaurant every day, which must be baked according to a specific recipe. Of course, he is interested in the price - how much the bakery would like to receive for the execution of such an order.

Suppose that at the moment the bakery is already operating at the limit of its capacity and cannot simply bake buns for the restaurant in addition to the products that it already produces and sells to current customers, in order to start cooperation with this restaurant, you will have to reduce the production of some of the current types of products and, accordingly, reduce the supply to current customers or retail sales.

By applying the concept of opportunity cost, one can take advantage of an elegant and in a simple way solutions to this problem:

• of course, the price must cover the real costs of the bakery - which means that you need to calculate the production cost of the buns that the restaurant director would like to receive; in addition, of course, the goal of the bakery is to get as much profit as possible, but this does not mean that you can lay down any level of profitability and ask for any price, although some amount of profit must be included in the price that will eventually be set;
• since in order to fulfill the order of the restaurant, it will be necessary to reduce the current production of other types of products, there are opportunity (imputed) costs - in this case, this is the amount of profit that the bakery will lose if you accept this order and reduce the supply and sales of the same products, that is this is the “forgotten” profit that the bakery would continue to receive if it refused to cooperate with the restaurant director and worked according to the previous program;
• this means that to set the price of buns for a restaurant, you need to add the sum of the costs of producing these buns (their projected cost) and the “forgone” profit from the sale of those products whose production will be reduced due to the acceptance of an order from the restaurant.

Let's illustrate with numbers. Suppose a restaurant wants to receive 1000 rolls. To be able to bake them, you will have to reduce the production and sales of French baguettes by 400 units. Suppose that the production cost of a baguette is 10 rubles, and its selling price is 19 rubles. In accordance with the calculation, based on the recipe for making buns, their production cost should be 4 rubles.

We make the following calculations:

1. profit from the sale of one baguette is: 19 - 10 \u003d 9 rubles;
2. the opportunity cost - the profit that could have been received from the sale of 400 baguettes if the restaurant's order had been rejected - is 9 rubles. x 400 pcs. = 3600 rubles;
3. the minimum price level for buns, at which it generally makes sense to talk about the possibility of accepting this order (replacing part of the baguettes with buns), is the sum of the cost of buns and this forgone profit from baguettes, that is, for a batch of 1000 buns, the restaurant must pay at least : 4 rub. x 1000 pcs. + 3600 rub. = 7600 rubles;
4. the minimum price of one bun should not be lower than: 7600 rubles. / 1000 pcs. = 7.60 rubles.

It's minimum. If the director of the restaurant is not ready to pay such an amount (for example, in a neighboring bakery he will be offered better conditions), it is better to refuse cooperation and continue to produce the products that you are already producing at the moment. After all, if you agree to a lower price, it turns out that in the end the bakery will receive less profit than it did before.

Plus, there are other factors to consider. For example, weigh whether it makes sense to spoil or break off relations with your current customers, because reducing the production of baguettes by 400 pieces. means that someone who the bakery sold them to before will not get these baguettes now! And therefore, setting the price for buns at exactly 7.60 rubles, in fact, does not make sense - this price only makes up for the same profit that you already receive with the current production program, but for this you should not sacrifice existing relationships with customers.

Sunk costs

The next important type of costs that must be taken into account by a manager and an accountant who prepares information for making managerial decisions is sunk costs. From their name it is clear that they mean expenses that have already been incurred in the past (as a result of the execution of one or more earlier management decisions) and which now cannot be returned or compensated in any way. You can only deal with them.

It is extremely important to learn how to identify such sunk costs and mercilessly “cut off” information about them when making decisions. This approach can also simplify the analysis of alternatives and make the calculations more concise and elegant.

Relevant and irrelevant costs

The concepts of alternative (imputed) and sunk costs, as well as behavioral features various kinds costs lead us to the need to distinguish between relevant and irrelevant costs and the introduction of the concept of the relevance of information used to justify decisions.

Relevant information is considered to be information that distinguishes one alternative from another and, therefore, is subject to analysis and consideration when making decisions. Accordingly, relevant costs are those costs, the value of which will change depending on which of the alternatives will be chosen as a result of the decision.

In other words, if any income, expenses or other indicators remain unchanged in any of the possible decisions, they are irrelevant and should not be taken into account when considering such a decision.

Of course, a significant part of the irrelevant costs are the sunk costs we have already considered, that is, costs that were made in the past and which no decision can change (such as the cost of geological exploration if minerals are not have been discovered or the development of the deposit is unpromising).

Also, fixed costs are often irrelevant - but here, of course, everything depends on the nature of the problem and the decision being made. For example, if there is a question about what is more profitable to sew for the winter season - leather jackets or leather coats, - information on the amount of depreciation of equipment, rent for production premises or the cost of electricity consumed to light the workshop and ensure work sewing machines, it doesn’t matter, because these amounts will be the same regardless of what they decided to sew in the end. But if a more global question is being decided about whether to stop tailoring and switch to trading in fabrics, threads and accessories, information on fixed costs may become relevant - if, for example, in the end a decision can be made to terminate the lease of the production premises and sell sewing machines.

The concept of relevance is perhaps the most important, fundamental principle of preparing information for analysis and management decision-making.

Controlled and uncontrolled spending

Well, in conclusion, there is another important classification related to the implementation of such a management (management) function as control.

In order to effectively control the activities of all departments and managers at all levels, as well as to ensure a normally functioning system of motivation for management personnel, in Lately The principle of management by responsibility centers is increasingly being used, that is, by correlating costs and revenues with the actions of those responsible for their implementation.

Agree, it is foolish to deprive all employees of the bonus because the profit of the organization turned out to be lower than planned. After all, there can be many reasons, and it may even turn out that most of the employees worked for wear and tear, and the cause of the problem is the wrong decision made by only one manager. In addition, in fact, no employee of the organization, as a rule, can control absolutely all the processes taking place in it. And therefore, it is simply stupid, for example, to punish the head of the sales department with a ruble for not fulfilling the sales plan, if the reason for the situation lies in the fact that the head of the production department committed technology violations and, as a result, low-quality products were produced, and the quality control department did not noticed, and customers were dissatisfied and decided to stop buying your products, filed claims, demanded to replace the goods, etc. On the other hand, it is unlikely that the head of the production unit will be motivated to work efficiently if he is punished for poor product quality, if main reason The situation was the poor quality of raw materials and materials purchased from the outside, the quality control of which was to be carried out by the procurement division of the company.

We will also talk more about the concept of management by responsibility centers and the features of the organization of planning, intra-company reporting and control, taking into account this system, in future publications. In the meantime, we note that from the standpoint of control, costs can be divided into two types:

1. regulated (controlled) expenses are expenses that are subject to the influence of the manager of the responsibility center (department), that is, are within his competence and powers (for example, overspending of materials due to violation of labor discipline or production technology is a regulated expense for the shop manager);
2. unregulated (uncontrolled) costs - these are costs that the manager of the responsibility center (department) cannot influence (for example, overspending of materials due to their poor quality is regulated not for the shop manager, but for the head of the supply department).

The practical application of this classification of costs makes it possible to increase the motivation of the work of managerial personnel, since rewards and punishments in this method directly depend on the actual results of its activities.

Bibliography:

1. Bezrukikh P.S. Accounting and calculation of the cost of production. - M.: Finance, 1974
2. Baryshev S.B. Diagnostics of management accounting methods. // Accounting. - 2007, No. 14
3. Belyaeva N.A. Methods for the formation of production costs // "Accounting in questions and answers", 2006, No. 1
4. Vakhrushina M.A. Accounting management accounting: a textbook for universities. 2nd ed., add. and trans. - M.: Omega-L, 2003
5. Gorelik O.M., Paramonova L.A., Nizamova E.Sh. Management accounting and analysis: textbook. M.: KNORUS, 2007
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The article was published in the journal "Economist's Handbook" No. 12 December 2016.
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The consumption rates of raw materials and materials play a key role in organizing the activities of an industrial enterprise and are used for planning, operational control, analysis and management decision-making.

An important element of the cost management and control system is standard costs.

Standards (norms)- a quantitative value that is determined in advance and serves to measure performance. The standards are set both in terms of value (standard costs) and in kind (for example, material consumption - in kilograms, working hours of production personnel - in hours).

The analogue of the first concept (standard costs) in domestic practice is the standards, the second - the norms.

Target costs can be set for each cost element. They are determined during the planning process and included in the resulting profit plan.

There is an opinion that the standard method of cost accounting is acceptable only in mass and large-scale production and is of little use in small-scale and single-piece production.

Of course, in mass and large-scale production, when a limited range of goods is produced in significant volumes and standardized technologies are used, it is easier to ration the resources consumed. But even in the conditions of a single production (production of piece equipment, construction of a unique object), it is possible to determine standardized components or standardized technological operations.

The normative method is applicable in all industries where the costs of manufacturing products can be compared with the results of labor at certain intervals.

Thanks to these features The normative method is an indispensable tool:

• planning.

Based on the norms, the need for production resources (equipment, materials, personnel) and financial resources for the acquisition of these resources are planned.

On the basis of cost norms are formed standard cost estimates, which, in turn, allows you to plan the output program, selling prices, sales volume, revenue and, as a result, profit (for an example of planning the need for material resources, see below);

• operational control and management decision-making.

During the production process, for various reasons, deviations from the normal flow may occur. technological process, and with them deviations in the consumption of production resources. This usually requires additional manufacturing costs. Promptly eliminating the causes of violation of production consumption norms, it is possible to restore the normal course of the technological process;

• analysis.

By distributing deviations according to the reasons that caused them, the perpetrators, and accounting objects, it is possible even before the end of the reporting period to predict the results of the enterprise as a whole and individual cost centers in particular, to develop a cost reduction program.

We make standard calculations

On the one hand, budgeting production cost(which includes normative calculations) is a necessary intermediate stage of financial planning: without normative calculations it is impossible to create a profit and loss budget. On the other hand, when forming the production cost budget, it is also necessary to draw up a number of intermediate budgets, for example, the budget for the need for material resources.

One way or another, data on the standard cost of manufactured products are used in planning:

• product range;
• sales programs;
• needs for production resources;
• the need for financial resources;
• cash flow budget;
• financial performance.

For your information

The listed planned indicators in the current period become a control tool: when implementing budgets, planned and actual indicators are constantly compared.

For the preparation of normative calculations, it is necessary:

• normative maps with data on the norms (current or planned) of consumption of production resources for the manufacture of a unit of product;
• databases on prices for consumed production resources;
• well-defined algorithms (methods) for calculating the cost, drawing up estimates.

To use the normative method, the following prerequisites are necessary:

1. Availability of norms of consumption of production factors in the contexts:

• raw materials, basic materials, semi-finished products - per part, product, for each place of their consumption;
• norms for the expenditure of working time (both in relation to equipment and in relation to living labor) - for individual technological transitions, operations, parts of the product and the product as a whole.

2. Prompt identification and registration of expenses that deviate from the norms.

3. Systemic accounting of changes in norms.

The main requirement for the rules- they should reflect the actual needs of production in the consumed resources at a given technological and organizational level.

Current norms may coincide with the planned ones, if during the considered period of time it is not expected to change the norms of consumption of production resources.

In order for an enterprise to be able to use the normative method of accounting, it is first necessary to develop a system of methodological support and create the necessary organizational infrastructure responsible for the development and revision of norms, for making changes to them.

We develop norms

Rules are developed for:

• launching a new product;
• lack of standards for already existing products.

There are two main approaches to this:

1. Development of so-called technically sound norms.

The norms for the consumption of production resources are developed by design, production, technical and other divisions of the enterprise on the basis of industry reference publications by calculation, expert or experimental means.

2. Development of norms "from what has been achieved."

In this case, there is no development as such - the actual values ​​of consumption of production resources that have actually developed at the enterprise are taken as norms.

This approach is quite rightly criticized for the "technical groundlessness" of the norms. But, firstly, the presence of even not quite “technically justified” norms is better than their absence; secondly, the “technically justified” norms themselves can be called so rather conditionally: the industry reference publications used for their development are often outdated and do not reflect the current level of technology development. In addition, reference books are of a single, universal nature and do not take into account production features specific enterprise.

With the help of calculation and expert methods, it is also difficult to unambiguously determine the norms. To obtain reliable indicators experimentally, a sufficient amount of observational data is needed.

For your information

The development of norms “from what has been achieved” is permissible, provided that these norms are periodically reviewed.

The developed norms are entered into normative maps, which are compiled for each product. The normative (route-technological) map indicates the consumption rates of production resources for each technological operation of the production process.

We audit

The revision of the norms allows you to check:

• how correctly the norms were originally set;
• to what extent the established norms correspond to the current technological and organizational level of production at the enterprise, for example, when using other / new equipment.

The main methods of revision of the norms:

• checks. The correctness of the calculations made during the development of the norms is assessed, mechanical errors are eliminated, expert assessments are revised, etc. It is used in cases of significant and fairly stable deviations of the actual indicators from the developed norms;
• statistical observations and analysis of deviations of actual data from accepted norms.

Change

Distinguish between planned and unscheduled change of norms.

Reasons for the planned change of norms:

• carrying out organizational and technical measures (replacement of equipment, transition to another type of raw material, advanced training of personnel, etc.);
• inconsistency of the norms with the current organizational and technological level of production, revealed during the audit.

As a rule, in the process of planned changes, new norms are established for a relatively long period of time.

Unscheduled change in norms can be caused, for example, by the lack of the required type of materials and the need to replace it with another, the need for a temporary transition to another type of equipment (when the equipment provided for technological map, inoperable or does not have free production capacity), using workers of a different profession or qualification.

An unscheduled change in the norms is made for a certain period of time - until the causes of the changes are eliminated, the materials, equipment, and personnel provided for by the technology are prepared and provided.

We make a change in the consumption rate

Any change in the consumption of materials leads to a change in the cost of products. Therefore, each change must be agreed with the services responsible for calculating the cost, and issued Act on changing the consumption rate of raw materials and materials.

The act must indicate for which products the standards change.

In our case, the changes concern three products: A1, A2 and A3.

For product A1, the main material is replaced - metal 1.2 mm thick with metal 1.5 mm thick and the material consumption rate per unit of product increases from 1.25 kg to 1.5625 kg. Adjustment of consumption rates is associated with an improvement in consumer properties caused by a change in the design of the product.

Also, for product A1, the packaging is replaced: the corrugated sheet 1000 × 2000 is changed to the corrugated box No. 1, the consumption rate also changes.

For products A2 and A3, the packaging is replaced: corrugated sheet 1000 × 2000 is replaced with corrugated box No. 2, the consumption rate in pieces does not change.

100 units of product A2 must be painted at the request of the buyer in a different color.

The act is signed by the employee who compiled it; conciliatory signatures are put by those responsible for verifying the data specified in the act (in the considered case, the designer and technologist).

After approval, the document is approved by the head of the enterprise.

We collect and systematize data for planning the need for material and financial resources

The most convenient form of organizing data on accounting for material consumption rates in production is chess, ormatrix(Table 1).

In the rows of the table indicate the names of raw materials and materials, in the columns - the name of the product , at the intersection of rows and columns - the consumption rate.

Add a column with the price of materials and a line with the production program (production plan) to the form - and you can easily calculate the planned need for raw materials and materials both in natural units and by cost.

Column 13 indicates the need for a material resource in natural units, calculated by the formula:

Vi= K 1 N i 1 + K 2 N i 2 + ... + K m H im, (1)

where Vi- volume i-th material resource in natural units;

K is the quantity of the product planned for manufacture, pcs.;

H i- consumption rate i-th material resource for manufacturing j-th product;

m- the number of products.

The cost of the necessary material resources (column 14) is determined as follows:

FROM i= C i × Vi. (2)

where C i- price i-th material resource;

C i- price i-th material resource;

Vi- volume i-th material resource in natural units.

Forming a database of resource prices

The price of a material resource requires special attention. The main task is to establish as a normative price a price that is expected to prevail during the coming period:

• if, at the time of the standard cost estimate, the relevant production resources have either already been acquired (i.e., the actual price is known), or not yet acquired, but purchase contracts have been signed (i.e., the price is also known), actual prices can be used;
• if the components or material are purchased for the first time, often a price is planned, which is supposed to be agreed during the negotiations. In such cases, the forecast price can be used as a standard. If the price finally reached during the negotiations differs significantly from the estimated price, the standard price is changed accordingly;
• if an enterprise purchases materials from several suppliers at different prices, the weighted average of the price will be a satisfactory price standard;

Example

Materials come to the enterprise from several suppliers at different prices.

To establish the price standard, we use the data in Table. 2.

table 2

Initial data for calculations

Weighted average price = 0.3 × 26 + 0.4 × 23 + 0.3 × 20 = 23 rubles.

______________________

• if the goal is to minimize the cost of a resource, the minimum price should be used as the standard.

In our example C min= 20 rubles. Costs for materials purchased at higher prices will be recorded as variances.

Consideration should also be given to the possibility of obtaining a discount when purchasing certain materials in large quantities. But it is impossible to focus only on low prices for the wholesale purchase of materials in large quantities.

Important!

The standard price should be based on the volume of purchases that minimizes the total unit costs, including the cost of holding inventory, the cost of purchasing and ordering.

We approve the methodology for calculating standard cost estimates

The company must approve methodology for compiling normative calculations, in which it is necessary to reflect:

1. Algorithm for calculating standard calculations, including:

• list of articles in the calculation, their content and calculation procedure, necessary data;
• the composition of overhead costs and the method of their distribution by units of production.

2. Organizational issues (with dates):

• the frequency of recalculation of standard calculations (for example, 1 time per quarter);
• responsible unit for drawing up normative calculations;
• departments that provide information for the preparation of estimates;
• the procedure for transferring normative estimates to other departments.

conclusions

1. For planning the need for material resources, the most convenient is the matrix form of organizing data according to the consumption rates of material resources.

2. One of the necessary elements of the correct operation of the enterprise is the rationing of the consumption of materials and accounting for changes in standards.

3. When calculating the need for financial resources for the production program, special attention should be paid to the standard price of the purchased resource.

4. The enterprise should develop an algorithm (method) for calculating standard calculations.

a) the cost of raw materials and materials for the production of a unit of output;

b) the sum of the costs for the entire volume of production of each type of product;

c) the total amount of direct material costs for the enterprise.

These include acquisition costs:

• raw materials,
• accessories,
• semi-finished products
• tools and fixtures,
• inventory,
• appliances,
• laboratory equipment,
• overalls,
• packaging,
• fuel,
• water,
• energy of all kinds,
• acquisition of works and services of an industrial nature performed by third parties.

Direct costs for raw materials and materials depend on the following factors:

• output volume,
• release structures,
• the average price of the material resources used,
• consumption rates per unit of production and excess waste of raw materials and materials.

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Table 5.3 shows the raw material requirement sheet:

Table 5.3 Raw material costs

Material name	unit of measurement	Consumption rate	Price, rub.)	Amount (rub.)
Lacquer UR-231 GOST 176-58-68
Solder POS-60
PEL wire - 0.5 GOST 2773-51
Getinaks GOST 2718-54
Winding wire PEV-1 - 0.07
Steel E 41 GOST 802-58
Glue BF-2 TU-MHP 1367-64
PTFE plate
Steel 45X GOST 802-58

Total: 95 rubles.

Costs of purchased semi-finished products and components

Table 5.4 shows a statement of the need for purchased products:

Table 5.4 Costs for semi-finished products

The cost of raw materials and basic materials - 95 rubles.

The cost of purchased semi-finished products and components - 44 rubles.

The total cost of materials, taking into account the cost of implementing functions, is equal to

Overhead and cost calculation

Overhead costs are 10% of the bid price

The distribution of overhead costs is determined by the complexity. The total time spent on the production of the device is calculated by the formula:

where the terms are, respectively, the design, programming and manufacturing time.

Overhead costs depending on the complexity are distributed as follows

- for design

- for manufacturing

Based on the above calculations, table 5.5 is compiled

Table 5.5 Design Costs

The cost of the developed device is calculated by the formula:

where Q = 1000 - the demand volume of the device, pcs.