The quality of expenses for ordinary types. Expenses related to the generation of income from ordinary activities, the list of which is established in the Accounting Policy, are taken into account as expenses for ordinary activities. consider the main approaches to classification

Expenses for ordinary activities according to paragraph 5 of PBU 10/99 are:

· costs associated with the manufacture and sale of products;

· expenses associated with the purchase and sale of goods;

· expenses associated with the performance of work and provision of services;

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

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

· expenses associated with participation in the authorized capitals of other organizations, if the subject of the organization’s activities is participation in the authorized capitals of other organizations;

· expenses in the form of depreciation, that is, expenses to reimburse the cost of fixed assets, intangible assets and other assets that are depreciable.

It should be noted that if the provision for a fee for temporary use (ownership and use) of its assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, as well as participation in the authorized capital of other organizations is not the subject of the organization’s activities, then the costs associated with the implementation of these types of activities will be classified as operating expenses.

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

“The constituent documents of a legal entity must determine the name of the legal entity, its location, the procedure for managing the activities of the legal entity, and also contain other information provided by law for legal entities of the corresponding type. The constituent documents of non-profit organizations and unitary enterprises, and in cases provided for by law and other commercial organizations, must define the subject and goals of the activities of a legal entity. The subject and certain goals of the activities of a commercial organization may be provided for by the constituent documents even in cases where this is not mandatory by law.”

The fact is that it is not always possible to determine from the constituent documents what types of activities are the main ones for the organization, so it is advisable to indicate this in the order on accounting policies for accounting purposes.

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

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

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

ü expenses arising directly in the process of processing (refinement) of inventories for the purposes of production, performance of work and provision of services and their sale, as well as sale (resale) of goods (costs for the maintenance and operation of fixed assets and other non-current assets, and also on maintaining them in good condition, and others).

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

In Letter of the Ministry of Finance of the Russian Federation dated March 29, 2005 No. 07-05-06/91 “On accounting of intangible assets,” financial department specialists express the opinion that the organization’s expenses associated with the international registration of marks used for goods or services should considered as expenses for ordinary activities.

Questions often arise about the procedure for reflecting in accounting the costs of paying, at the employer’s expense, temporary disability benefits for the first two days of incapacity to employees of the organization engaged in the manufacture and sale of products, performance of work, and provision of services. The Letter of the Ministry of Finance of the Russian Federation dated May 6, 2005 No. 07-05-06/132 “On the reflection in accounting of expenses for the payment of temporary disability benefits for the first two days of incapacity” states that the amounts of benefits paid should be included in the costs of manufacturing and sale of products, performance of work, provision of services. In accounting, these amounts are reflected as other costs in those accounts for accounting for production costs (sales expenses) to which the costs of remuneration of employees receiving benefits are attributed.

Learn more about costs related questions for ordinary activities you can find in the book of JSC “BKR-Intercom-Audit” “Expenses of the organization”.

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

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

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

Chapter 2. Basic approaches to classifying costs for ordinary activities 10

2.1. Basic approaches to cost classification for calculating product costs 11
2.2. Classification of costs for decision making 17
21

Conclusion 24
Literature 26

Introduction

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

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

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

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

The purpose of the course work is to consider the main approaches to the classification of costs for ordinary activities.

The chosen topic poses a number of challenges for us:

- give the concept of costs for ordinary activities;

- consider the main approaches to cost classification for calculating product costs;

- consider approaches to cost classification for decision making;

- consider approaches to cost classification for control and regulation; activities of the organization (administrative expenses).

1. The concept of costs for ordinary activities

1.1. Cost concept

Costs are resources consumed during the activities of an enterprise.

Many economists equate costs with costs.

Production costs - the cost of labor and capital to produce a product Borisov A. B. - Large economic dictionary. - M. - 1999. P. 895 .

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

Fixed costs (costs) - costs that occur regardless of the volume of production (costs of maintaining buildings, administrative apparatus) Analysis of product profitability. All that glitters is not gold. - M: Business. - 1996. .

Variable costs (costs) - costs directly related to production volume, varying depending on volume, for example, costs of raw materials, semi-finished products, labor costs Right there. .

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

However, in our opinion, we can agree that the following definition is the most accurate. Costs represent any expenses of an enterprise for the reporting period, caused by the acquisition and use of various resources in the process of carrying out financial and economic activities and expressed in monetary form. Blank A. B. Strategy and tactics of financial management. - M. - 1998. From 468 .

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

1.2 Types of costs for ordinary activities

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

Costs for ordinary activities according to paragraph 5 of PBU 10/99 are:

Costs associated with the manufacture and sale of products;

Expenses associated with the acquisition and sale of goods;

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

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

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

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

Expenses in the form of depreciation, that is, expenses to reimburse the cost of fixed assets, intangible assets and other assets that are depreciable.

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

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

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

Expenses arising directly in the process of processing (refinement) of inventories for the purposes of production, performance of work and provision of services and their sale, as well as sale (resale) of goods (costs of maintenance and operation of fixed assets and other non-current assets, as well as to maintain them in good condition, commercial expenses, administrative expenses and others).

2. Basic approaches to classifying costs for ordinary activities

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

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

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

2.1 Basic approaches to cost classification for calculating product costs

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

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

Determining costs by calculation as a way of grouping them relative to a specific unit of production allows you to calculate each component of the cost of products (works, services) at any level. By expense items, costs are grouped depending on the place and purpose (purpose) of their occurrence and are attributed to each type of product directly or indirectly.

The composition of costing items depends on the industry of the enterprise. Enterprises have the right to independently establish a list of costing items (cost items). A number of industries have developed relevant industry instructions and methodologies.

The main costing items are the following Product cost: regulatory framework. // Supplement to the newspaper “Taxes and Accounting”. - 2001. - No. 7 (61) P. 8 :

Raw materials and basic materials (less returnable waste);

Supporting materials;

Fuel for production needs;

Energy for production needs;

Basic and additional wages of production workers;

Social insurance contributions;

Expenses for preparation and development of production;

Expenses for maintenance and operation of equipment;

Shop expenses;

General plant expenses;

Other production costs;

Non-production (commercial) expenses, etc.

Grouping costs by costing items allows for a detailed analysis of costs by type, monitoring implementation, calculating planned and actual costs and the profitability of individual types of products.

To determine the cost, estimate the value of inventories and the profit received, the following classification of costs is given.

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

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

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

Production and non-production (periodic costs, or period costs). In accordance with International Accounting Standards, for the valuation of inventories of goods manufactured, only production costs should be included in the cost of production.

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

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

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

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

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

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

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

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

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

Direct costs are costs that can be directly attributed to a specific type of product, work, or service in an economically feasible way. Typically, these costs can be allocated to the costing object at the time they are incurred. These costs include the costs of raw materials and supplies, wages of key production workers.

Indirect costs are costs that do not have a direct connection with a specific type of product, work, service and usually relate to several cost objects. Indirect costs, in particular, include the costs of managing and maintaining divisions (if several types of products are produced within divisions), and managing and maintaining the enterprise. As a rule, the total amount of indirect costs is distributed among types of products in proportion to the selected distribution coefficients (distribution parameters, drivers).

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

Of course, the more costs in the structure of all expenses of an enterprise are direct, the more accurate the cost value of specific types of products turns out to be.

However, in modern conditions, with the development of technology, the complication of organizational structures of enterprises, and the improvement of the organization of enterprise management, the share of direct costs is invariably decreasing, therefore, the priority areas of accounting and cost management are the issues of correct attribution of costs to cost, the selection of economically justified distribution coefficients and the calculation of the full cost of certain types of products .

In Russian practice, dividing costs into direct and indirect is very common (absorption costing method of calculation). The use of this classification allows us to formulate the full cost of individual types of products, as well as the cost of work in progress and balances of finished products in the warehouse, and calculate the profitability of individual types of products. In addition, the indicator of the generated full cost is used in a number of cases in pricing, when the price of products is set on the principle of “full costs plus profit margin (percentage of profitability)”, the so-called cost method of pricing.

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

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

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

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

Basic costs are costs directly related to the technological process of production. These costs include: raw materials and supplies, wages of key production workers and general production personnel, costs of maintaining and repairing fixed assets for production purposes, and others. Essentially, the main cost is the production cost of the product.

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

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

2.2 Classification of costs for decision making

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

Since management decisions are usually forward-looking, management needs detailed information about expected costs and income. In this regard, in management accounting, when performing calculations related to decision-making, the following types of costs are distinguished: variable, constant, conditionally constant, depending on the response to changes in production (sales) volumes; expected costs taken into account and not taken into account in calculations when making decisions; sunk costs (costs of the expired period); opportunity costs (or lost profits of the enterprise); planned and unplanned costs.

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

Conditionally variable costs depend on changes in production volume (sales) and change directly proportionally with an increase or decrease in production volume. But, calculated per unit of production, semi-variable costs remain unchanged for any changes in production volume.

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

Mixed costs contain both a fixed part and a variable part. As a rule, these costs are divided into fixed and variable parts and classified as semi-fixed and semi-variable costs, respectively.

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

If an enterprise, for example, expands its activities by introducing new production facilities or changes its product range, if external factors that determine the amount of costs of the enterprise change (for example, tax rates or rent levels change), then the cost-revenue-profit relationship will also change .

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

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

This analysis allows us to find the equilibrium point, the so-called. critical sales volume, or break-even point, the point at which total revenue equals total costs. Total costs are the sum of variable and variable costs. The break-even point is a situation in which the company does not incur losses, but also does not make a profit. Sales below the break-even point result in losses for the company. Above the equilibrium point is the profit zone.

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

Sunk costs. These are expired costs that no alternative option can correct. In other words, these previously incurred costs cannot be changed by any management decisions. Sunk costs are not taken into account when making decisions.

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

Imputed (imaginary) costs. This category is present only in management accounting. The financial accountant cannot afford to “imagine” any costs, since he strictly follows the principle of their documentary validity.

In management accounting, in order to make a decision, it is sometimes necessary to accrue or attribute costs that may not actually occur in the future. Such costs are called imputed. Essentially, this is lost profit for the enterprise. It is an opportunity that is lost or sacrificed in favor of an alternative management decision.

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

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

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

2.3. Approaches to the classification of costs for monitoring and regulating the activities of an organization (administrative expenses)

The cost classifications discussed above do not solve all the problems of controlling them. As a rule, products during their manufacturing process go through a number of successive stages in various departments of the enterprise.

Having information on the cost of production, it is impossible to accurately determine how costs are distributed between individual production areas (responsibility centers). This problem can be solved by establishing a connection between costs and income and the actions of those responsible for spending resources. This approach in management accounting is called cost accounting by responsibility centers.

In order to control and regulate the level of costs, the following classification is used: regulated and unregulated; effective and ineffective; within the limits of norms (estimates) and deviations from norms; controlled and uncontrolled.

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

In general, all costs in an enterprise are regulated, but not all costs can be regulated at lower levels of management. For example, the administration of an enterprise has the right to regulate the acquisition of inventory, hire people, organize separate production areas, workshops, etc. At the same time, such costs are not influenced by the lower-level manager. Costs that are not influenced by the manager of a given responsibility center are called uncontrollable by that manager. Thus, the foreman of the procurement area cannot influence the labor costs of the design department, etc.

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

The assessment of management activities is also based on the classification of costs into effective and ineffective.

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

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

To ensure the effectiveness of the cost control system, they are grouped into controlled and uncontrollable. Controllable costs include those that can be controlled by subjects, i.e., persons working at the enterprise. It is especially important to highlight controllable costs in enterprises with a multi-shop organizational structure. In their composition, they differ from regulated ones, since they are targeted in nature and can be limited to some individual expenses. For example, in an enterprise it is necessary to control the consumption of spare parts for the repair of equipment located in all departments of the enterprise.

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

Conclusion

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

Costs represent any expenses of an enterprise for the reporting period, caused by the acquisition and use of various resources in the process of carrying out financial and economic activities and expressed in monetary form.

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

According to the place of origin, costs are grouped by production, workshop, site and other structural divisions of the enterprise. This grouping of costs is necessary to organize accounting by responsibility centers and determine the production cost of products (works, services).

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

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

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

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

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

Finally, to implement the functions of control and regulation in management accounting, regulated and unregulated costs are distinguished. Particular attention is paid here to adjusting costs taking into account the actual production volume achieved, i.e. preparation of flexible budgets.

Literature

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”

2. Product profitability analysis. All that glitters is not gold. - M: Business. - 1996.

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

4. Blank A.B. Financial management strategy and tactics. - M. - 1998.

5. Vakhrushina M.A. Management accounting: Textbook for universities. - M.: Finstatinform CJSC, 2000.

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

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

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

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

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

Initial cost of the OS. The next question has arisen. Are these expenses taken into account at cost or as other expenses not for tax purposes?

According to PBU 10/99, expenses for ordinary activities form: expenses associated with the acquisition of raw materials, materials, goods and other inventories; expenses arising directly in the process of processing (refinement) of inventories for the purposes of production, performance of work and provision of services and their sale, as well as sale (resale) of goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as to maintain them in good condition, commercial expenses, administrative expenses, etc.). When forming expenses for ordinary activities, their grouping should be ensured by the following elements: material costs;

labor costs; contributions for social needs; depreciation; other costs.

For the purpose of generating an organization’s financial result from ordinary activities, the cost of goods, products, works, and services sold is determined, which is formed on the basis of expenses for ordinary activities recognized both in the reporting year and in previous reporting periods. Thus, you must include these expenses in other expenses, which will ultimately form the cost of manufactured products.

The rationale for this position is given below in the document, which you can find in the “Legal basis” tab of the “Glavaccountant system” version for commercial organizations

ORDER, PBU OF THE MINISTRY OF FINANCE OF THE RUSSIAN DATED 05/06/1999 No. 33N, PBU10/99

7. Expenses for ordinary activities form:

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

expenses arising directly in the process of processing (refinement) of inventories for the purposes of production, performance of work and provision of services and their sale, as well as sale (resale) of goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as to maintain them in good condition, commercial expenses, administrative expenses, etc.).

8. When forming expenses for ordinary activities, their grouping should be ensured by the following elements:

material costs;

labor costs;

contributions for social needs;

depreciation;

other costs.

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

9. For the purpose of generating an organization’s financial result from ordinary activities, the cost of goods, products, works, services sold is determined, which is formed on the basis of expenses for ordinary activities recognized both in the reporting year and in previous reporting periods, and carryover expenses related to the receipt of income in subsequent reporting periods, taking into account adjustments depending on the specifics of production, performance of work and provision of services and their sale, as well as the sale (resale) of goods.*

1. Material costs: raw materials, supplies, purchased components and semi-finished products, fuel, electricity, heat, etc.2. Labor costs3. Costs of contributions for social needs4. Depreciation

5. Other costs (rent, interest on bank loans, taxes, etc.)

Classification based on primary economic elements allows you to develop an estimate of production costs, which determines: the total need for material resources; the amount of depreciation of fixed assets; labor costs; other cash expenses of the enterprise.

Other expenses include:

Related to the provision of company assets for temporary use for a fee;

Related to the provision for a fee of rights arising from patents for inventions and other types of intellectual property;

Related to participation in the authorized capital of other organizations;

Related to the sale, disposal and write-off of fixed assets and other assets;

Interest paid by the company on loans and borrowings received;

Deductions to valuation reserves (for doubtful debts, for depreciation of investments in securities), etc.

The mechanism for generating financial results from the sale of finished products (works, services). Characteristics of account 90 “Sales”.

Organizations receive the bulk of their profits from the sale of products, goods, works and services (realization financial result). Profit from the sale of products (works, services) is defined as the difference between the proceeds from the sale of products (works, services) in current prices without VAT and excise taxes, export duties and other deductions provided for by the legislation of the Russian Federation, and the costs of its production and sale.

The financial result from the sale of products (works, services) is determined by account 90 “Sales”. This account is intended to summarize information about income and expenses associated with the organization’s normal activities, as well as to determine the financial result for them.

The main features of the 90 account are the following:

It closes not at the end of each quarter, but at the end of the year when the balance sheet is reformed;

All expenses are reflected in the debit of the account, and all income (revenue) is reflected in the credit account.

This account reflects, in particular, revenue and costs for:

Finished products, semi-finished products of own production and goods;

Works and services of an industrial and non-industrial nature;

Construction, installation, design and survey, research, etc. work;

Communication services and transportation of goods and passengers;

Transport, forwarding and loading and unloading operations;

Providing for a fee for temporary use (temporary possession and use) of one’s assets under a lease agreement, provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property, participation in the authorized capital of other organizations (when this is the subject of the organization’s activities ) and so on.

The amount of revenue from the sale of products, goods, performance of work, provision of services, etc. is reflected in the credit of account 90 “Sales” and the debit of account 62 “Settlements with buyers and customers”. At the same time, the cost of sold products, goods, works, services, etc. is written off from the credit of accounts 43 “Finished Products”, 41 “Goods”, 44 “Sales Expenses”, 20 “Main Production”, etc. to the debit of account 90 “Sales” .

In the debit of account 90, the actual cost of production is written off from the credit of the accounts for accounting for the costs of production. In those industries where the actual cost of production is determined at the end of the year (crop production, etc.), during the year the planned cost of production is written off on account 90. At the end of the year, the deviation of the actual cost of production from the planned one is determined and the identified deviation is written off to the debit of account 90 from the credit of the cost of production accounts.

In organizations engaged in retail trade and keeping records of goods at sales prices, the credit of account 90 “Sales” reflects the selling value of goods sold (in correspondence with the cash and settlement accounts), and the debit - their accounting value (in correspondence with the account 41 “Goods”) with simultaneous reversal of the amounts of discounts (markups) related to the goods sold (in correspondence with account 42 “Trade margin”).

Sub-accounts can be opened for account 90 “Sales”:

90-1 "Revenue";

90-2 “Cost of sales”;

90-3 “Value added tax”;

90-4 "Excise duties";

90-9 "Profit/loss from sales".

Subaccounts 90-1, 90-2, 90-3, 90-4 take into account, respectively, the received proceeds from the sale of products, the cost of products sold, accrued VAT and excise taxes.

Organizations that pay export duties can open a subaccount 90-5 “Export duties” to account 90 to account for export duties.

Subaccount 90-9 “Profit/loss from sales” is intended to identify the financial result from sales for the reporting month.

Entries for subaccounts 90-1, 90-2, 90-3, 90-4, 90-5 are made cumulatively during the reporting year. By monthly comparison of the total debit turnover in subaccounts 90-2, 90-3, 90-4, 90-5 and credit turnover in subaccount 90-1, the financial result from sales for the reporting month is determined. The identified profit or loss is written off monthly with final entries from subaccount 90-9 to account 99 “Profits and losses”. Thus, synthetic accounting for account 90 “Sales” is closed monthly and has no balance as of the reporting date.

At the end of the reporting year, all subaccounts opened to account 90 “Sales” (except for subaccount 90-9) are closed with internal entries to subaccount 90-9 “Profit/loss from sales”.

Analytical accounting for account 90 “Sales” is maintained for each type of product sold, goods, work performed and services rendered, and, if necessary, in other areas (by sales region, etc.).

In organizations whose subject of activity is participation in the authorized capital of other organizations, expenses for ordinary activities are considered expenses the implementation of which is related to this activity. Expenses, the implementation of which is associated with the provision for a fee for temporary use (temporary possession and use) of one’s assets, rights arising from patents for inventions, industrial designs and other types of intellectual property, and from participation in the authorized capital of other organizations, when this is not the subject of the organization's activities are classified as other expenses. Expenses for ordinary activities are also considered to be reimbursement of the cost of fixed assets, intangible assets and other depreciable assets, carried out in the form of depreciation charges.

Income and expenses from ordinary activities

Salary for April: do not make a mistake in the date of personal income tax transfer due to the May holidays This year, the first “portion” of the May holidays will last 4 days (from April 29 to May 2 inclusive). If your company's payday is the 1st or 2nd, you will have to pay the April salary early - on April 28th.

On the same day, personal income tax must be withheld.< … Главная → Бухгалтерские консультации → Бухгалтерский учет Актуально на: 16 ноября 2016 г.

For the purposes of accounting and reflection in financial statements, the income and expenses of the organization are divided into income and expenses for ordinary activities and other income and expenses. We will tell you what relates to income from ordinary activities, as well as the features of accounting for expenses for ordinary activities in our consultation.

Expenses for ordinary activities

Basic costs are expenses directly related to the implementation of technological operations for the production of products - raw materials and basic materials, auxiliary materials, wages of production workers, depreciation, etc. Overhead costs due to their role in the production process, i.e.

in their essence, are similar to indirect costs, because they are related to the organization, maintenance and management of production as a whole.

Attention

They consist of general production and general business expenses. These costs are distributed between individual types of products in proportion to direct costs or the basic wages of production workers.

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

Expenses (expenses) of the organization

And vice versa, in the oil refining, chemical, non-ferrous and some other industries, where several types of products are produced from one type of raw material, the main costs are distributed between individual types of products not by a direct method, but by an indirect one; depending on participation in the production process - for production and non-production (commercial) expenses. Production costs are the costs associated with the production of a particular type of product or its entirety.

Commercial costs are costs associated with the sale of products. - depending on the coverage of the plan - planned and unplanned (marriage, sanctions, i.e. penalties, fines, etc.).
In addition, this cost element (with some restrictions) includes accruals under voluntary insurance contracts that an organization can enter into with insurance organizations in favor of its employees. Depreciation as an economic element of costs includes the amount of depreciation deductions for fixed assets, as well as for other non-current assets for which such deductions are provided.
Depreciation charges will be discussed in more detail below. Other costs include costs associated with the organization's core activities that are not included in the elements listed above.

It allows us to identify the influence of a number of factors on the cost of production: - changes in production volume; - losses from marriage; - downtime, etc. In addition to the noted groupings, costs are classified according to other criteria.
For example, depending on the method of attributing costs to the cost of manufactured products (works, services), they are divided into direct and indirect. Direct costs are costs directly related to the production of individual products and directly related to their cost.
Indirect costs are expenses that are associated with the organization and management of production and relate to the activities of the enterprise as a whole, i.e. they cannot be directly attributed to the cost of a particular type of product.

Line "expenses for ordinary activities"

Info

Check employee salaries with the new minimum wage. From 05/01/2018, the federal minimum wage will be 11,163 rubles, which is 1,674 rubles more than now. This means that employers who pay their employees at the minimum wage must raise their wages from May 1.

< … Absence from work is not always absenteeism. The employee is sick, but did not warn the employer about it and does not get in touch. In such a situation, can an employer count absenteeism to an employee with all the ensuing consequences?< …
A bank’s refusal to carry out a transaction can be appealed. The Bank of Russia has developed requirements for an application that a bank client (organization, individual entrepreneur, individual) can send to an interdepartmental commission in the event that the bank refuses to make a payment or enter into a bank account (deposit) agreement.< …

5.2. expenses for ordinary activities

The cost of material resources is reflected at their acquisition prices excluding VAT and regardless of the moment of actual payment. Material costs also include losses of material resources within the limits of natural loss rates. The cost of returnable waste is deducted from material costs. The amount of material costs when writing off raw materials is determined by one of the following valuation methods: - based on the cost of a unit of inventory; - at average cost; — at the cost of the first acquisitions (FIFO). Labor costs include the salaries of the organization's employees and other accruals to employees in cash and in kind related to the performance of their labor duties (including bonuses and vacation pay). Contributions for social needs include mandatory contributions to employees' wages - insurance contributions.

Examples of expenses for ordinary activities

Cost planning by element is carried out by drawing up cost estimates for production and sales of products. The cost estimate for production and sales of products is a planning document, which represents a consolidated plan of all expenses of the organization for the upcoming period of production and financial activities. It determines the total amount of production costs by types of resources used, stages of production activity, levels of enterprise management and other expense items. Depending on how accurately the costs of production and sales of products are determined, the following depend: - the amount of profit; — level of profitability of production; - the amount of wages of workers and employees; — compliance of calculated (planned) indicators with actual ones.

Analysis of expenses for ordinary activities example

Expenses for ordinary activities are also considered to be reimbursement of the cost of fixed assets, intangible assets and other depreciable assets, carried out in the form of depreciation charges. Expenses for ordinary activities are formed from: expenses for the purchase of raw materials, materials, goods and other inventories; expenses for processing (refinement) of inventories for the production of products, performance of work and provision of services; expenses for the sale of products (works, services) and goods; expenses for the maintenance and operation of fixed assets and other non-current assets, as well as for maintaining them in good condition, commercial expenses, administrative expenses, etc.

Did you like the article? Share it

Print this article