Calculation types and contents. The economic essence of calculation, types of calculations. What is unit costing?

Costing (from the Latin Calculatio - reckoning) is a method of grouping costs and determining the cost of acquired material assets, manufactured products, work performed or services provided. Or the process of calculating monetary costs per unit of production and a specific type of work or service.

Calculations are grouped according to a number of characteristics. In relation to the time of implementation of the economic process, standard, planned (estimated) and reporting (actual) calculations are distinguished:

Standard costing is calculated at the beginning of the reporting period and represents the amount of costs that the enterprise, at the time of drawing up the cost estimate, based on the technical level of production and existing technology, will spend per unit of output, taking into account current norms and standards on an item-by-item basis;

Planned cost estimates are prepared before the start of the reporting period. These calculations calculate the number of material and labor costs for the production of the planned quantity of products. They are compiled based on planned expenditure rates and other planned indicators for the reporting period;

Reporting calculations are compiled after business processes have been completed. The purpose of reporting costing is to determine the actual cost of products, completed and services provided. Accounting data on actual production costs and the quantity of manufactured products (work and services) is used.

Calculation object- production product (part, unit, product, group of homogeneous products), technological phase (processing, production), stage, etc., that is, products of varying degrees of readiness, types of work or services.

Costing unit- measuring object of calculation. In the processing industries, the costing unit of production, for example, is 1 ton or 1 c. For homogeneous products, conventional enlarged units are used (for example, 100 pairs of shoes, 1000 conventional cans).

Grouping of current costs is carried out by elements and items of calculation.

Grouping by cost elements is necessary to obtain information about the amount of costs in the reporting period for the production of a specific object. Costs that form the cost of products (works, services) are grouped in accordance with their economic essence according to the following elements:

material costs (minus the cost of returnable waste);

labor costs;

depreciation of fixed assets;

other costs (taxes, fees, payments for compulsory property insurance, etc.).

In order to establish uniform methodological approaches, a standard nomenclature of cost items has been developed. It includes the following articles:

1.raw materials and materials;

2. returnable waste (subtracted);

3. purchased and component products, semi-finished products and production services of third-party enterprises and organizations;

4. fuel and energy for technological purposes;

wages of production workers;

contributions for social needs;

costs of maintaining and operating equipment;

shop (general production) expenses;

general plant (general business) expenses;

losses from marriage;

other production costs;

commercial (non-production) expenses.

Depending on the level at which the enterprise forms the cost of production, the cost is distinguished:

workshop (Art. 1-8 inclusive);

factory (vv. 1-11);

complete (vv. 1-12).

According to the method of inclusion in the cost price, all costs are divided into direct and indirect.

Direct costs are directly included in the cost of specific costing objects. This is the salary of the main production workers with deductions for social needs, raw materials and materials.

Indirect costs relate to the entire production as a whole or to its individual divisions. These are depreciation charges. Repair costs, salaries of administrative and management personnel, business, office and other expenses. During the month they are collected in separate accounts. And at the end of the month they are distributed by type of product. The basis for this allocation can be either direct costs or wages of key production workers.

The completeness and correctness of attributing costs to certain types of products is one of the most important requirements for the work of an accountant, since the results of the enterprise’s economic activities largely depend on this. The completeness and correctness of the attribution of costs are subject to verification by tax inspectors. Because when costs are unjustifiably inflated, profits are underestimated and tax payments to the budget are reduced.

Product costing– accounting for production costs and determining its cost. Data from the calculation of the actual cost of production are widely used in production management, to monitor the organization’s compliance with the planned cost of production and ways to further reduce labor costs and material resources.

Types of calculation:

– planned – determines the average cost of products or work performed for the planned period (quarter, year). They are compiled based on progressive rates of consumption of raw materials, supplies, fuel, labor, and equipment use. These expenditure rates are average for the planned period;

– estimate – prepared for a one-time product or work to determine the price and settlements with customers;

– normative – compiled on the basis of the norms for consumption of raw materials, materials and other costs in effect at the beginning of the month (current cost norms);

– actual (reporting) – determined on the basis of accounting data at the end of the reporting period and represents reliable information about the actual costs of production of products, works, services. It serves as the basis for economic analysis, forecasting, planning and decision-making for the long and short term on the manufacture, improvement or replacement of this type of product.

The object of calculation is certain types of products, works, services, and all commercial products of the organization.

A calculation unit is a measure of the object of calculation and, in terms of finished products, usually coincides with the unit of measurement adopted in the technical specifications for a given type of product and in terms of production of products in kind. When calculating intermediate products, a number of conventional costing units are used.

The calculation method is a set of methods for organizing the documentation and reflection of production costs, ensuring the determination of the actual cost of production and the necessary information to control the process of formation of the cost of production.

Calculation methods:

– normative method – certain types of production costs are taken into account according to current standards provided for by normative calculations; operational records of deviations of actual costs from current standards are kept separately, indicating the location of the deviations, the reasons and those responsible for their formation; usually used in manufacturing industries with mass and serial production of various products;

- process-by-process method - direct and indirect costs are taken into account according to costing items for the entire output, in connection with this, the average cost per unit of production is determined by dividing the sum of all costs incurred per month by the number of finished products for the same period;

– transfer method – direct costs are reflected in current accounting not by type of product, but by redistribution or production items, even if in one redistribution it is possible to obtain products of different types;

– order-by-order method – all direct main costs are taken into account in the context of established items of the costing sheet for individual production orders issued for a predetermined number of orders in accordance with a certain distribution base.

One of the main indicators of the enterprise's performance is the cost of production.

Product costing-- this is accounting for the costs of production and determining its cost.

In domestic and world practice, there are 4 methods of accounting for costs of manufactured products

There are different types of calculations.

planned,

normative

reporting or actual

Planned calculations determine the average cost of products or work performed for the planning period (year, quarter)

They are compiled based on progressive standards for the consumption of raw materials, materials, fuel, energy, labor costs, use of equipment, and cost standards for organizing production maintenance. These cost norms are average for the planned period. A type of planned are budget estimates, which are for a one-time product or work to determine the price, settlements with customers and other purposes.

Standard calculations are based on the consumption rates for raw materials, materials and other costs in effect at the beginning of the month (current cost rates). Current cost standards correspond to the production ion capabilities of the enterprise at this stage of its operation. Current cost rates at the beginning of the year are, as a rule, higher than the average cost rates included in the planned costing, and at the end of the year, on the contrary, lower. That is why the standard cost of production at the beginning of the year is, as a rule, higher than planned, and at the end of the year - lower.

Reporting, or actually costing are compiled according to accounting data on the actual costs of production or work performed. The actual cost of production also includes non-planned production costs.

IV Methods of calculation

In domestic and world practice there are 4 methods (methods) of accounting for costs of manufactured products (costing)

normative;

custom;

transverse;

combined ( Transverse).

Normative method accounting for production costs or calculating the cost of production is used, as a rule, in manufacturing industries with mass and serial production of diverse and complex products.

Its essence is as follows: certain types of production costs are taken into account according to current standards provided for by standard calculations; separately keep operational records of deviations of actual costs from current standards, indicating the place of occurrence of deviations, the causes and culprits of their formation; take into account changes made to current cost standards as a result of the implementation of organizational and technical measures, and determine the impact of these changes on the cost of production. The actual cost of production is determined by the algebraic addition of the sum of costs according to current standards, the magnitude of deviations from the norms and the magnitude of changes in norms:

Zf=Zi+O+I,

Where: Zf- actual costs;

Zee-- regulatory costs;

ABOUT-- the magnitude of deviations from the norms;

AND-- magnitude of changes in norms.

In this case, the actual cost of the product can be established in two ways. If the object of accounting for production costs is certain types of products, then deviations from the norms, as well as their changes, can be attributed to these types of products directly. The actual cost of these types of products is determined by direct calculation using the given formula.

If the subject of the production cost account is a group of homogeneous types of products, then the actual cost of each type of product is established by distributing deviations from norms and changes in norms in proportion to the standard costs of producing individual types of products.

The second method of calculating the actual cost of production is less labor-intensive.

The application of the standard method of accounting for production costs and calculating the cost of production requires the development of standard calculations based on the basic cost standards in force at the beginning of the month and quarterly cost estimates for production maintenance and management. At enterprises characterized by the relative stability of technological processes, cost standards rarely change, so the planned cost differs little from the standard cost. At these enterprises, instead of standard calculations, planned ones can be used.

Deviations of actual costs from established standards for individual expenses are determined by the documentation method or the inventory method.

Current accounting of costs according to standards and deviations from them is carried out, as a rule, only for direct costs (raw materials, wages). Deviations for indirect costs are distributed between types of products at the end of the month. Analytical accounting of production costs is carried out in cards or special kind of turnover sheets compiled for individual types or groups of products.

The standard method of accounting for production costs and calculating product costs is designed to perform two functions:

ensure operational control over production costs by accounting for costs according to current standards and separately - deviations from standards and their changes;

ensure accurate calculation of product costs.

However, some enterprises and industries limit the use of this method by using it only as a method for calculating product costs. In this case, this method does not fulfill its main function - operational current control over production costs.

Custom method cost accounting and calculating the cost of products at enterprises is used in repair work and in some other industries. With this method, the object of accounting and costing is a separate production order. Under by order understand the product, small series of identical products or repair, installation and experimental work. When manufacturing large products with a long production process, orders are issued not for the product as a whole, but for its units, assemblies, representing completed structures.

To account for costs for each order, a separate analytical account is opened indicating the order code. Accounting for direct costs for individual orders is carried out on the basis of primary documents for accounting production, consumption of materials, etc., in which the corresponding order code must be indicated. Indirect costs are distributed between individual orders conditionally according to methods accepted in a given production or industry.

With this method of cost accounting and calculating product costs, all costs are considered work in progress until the end of the order. Reporting estimates are made only after the order has been completed. The time of preparation of the reporting calculation does not coincide with the time of preparation of the periodic financial statements.

When orders are partially completed and delivered to customers, partial output is assessed at the actual cost of previously completed orders, taking into account changes in their design, technology, and production conditions, i.e., a conditional assessment of the partial release of an order and work in progress is allowed. The disadvantages of this method of cost accounting and calculating the cost of products also include the lack of operational control over the level of costs, the complexity and cumbersomeness of the inventory of work in progress.

Transverse method cost accounting and calculation of product costs are used in industries with complex use of raw materials, as well as in industries with mass and large-scale production, where the processed raw materials and materials undergo successive several phases of processing (processing). In this case, costs are taken into account not only by type of product and costing items, but also by redistribution.

When using raw materials or semi-finished products in an integrated manner, manufactured products of various grades and brands are converted into a conditional grade using a system of coefficients. When several products are produced from the same type of raw material, the main product is isolated. The rest are considered as by-products (associated) and are valued at established prices. The cost of the assessed by-product is subtracted from the total production costs, and the remaining costs are charged to the cost of the main product.

Distinguish non-semi-finished and semi-finished versions of the step-by-step method of accounting for production costs and calculating production costs.

In the first option, as already noted, we are limited to taking into account costs for each stage. The movement of semi-finished products is not reflected in the accounting records. The accounting department controls their movement from one processing stage to another based on operational records of the movement of semi-finished products in physical terms, which are kept in the workshops. In accordance with this cost accounting procedure, the cost of semi-finished products after each processing stage is not determined, but only the cost of the finished product is calculated.

At In the second option, the movement of semi-finished products from workshop to workshop is recorded in accounting records and the cost of semi-finished products is calculated after each processing stage, which makes it possible to identify the cost of semi-finished products at various stages of processing and thereby ensure more effective control over the cost of production.

With the incremental method, the most important elements of the normative method are used - the systematic identification of deviations of actual costs from current standards (planned cost) and taking into account changes in these standards. In primary documentation and operational reporting, the actual consumption of raw materials, materials, semi-finished products, energy, etc. must be compared with the standard consumption. The use of elements of the normative method allows daily monitoring of production costs, revealing the causes of deviations from norms, and identifying reserves for reducing production costs.

Process-by-process (simple) method cost accounting and calculation of product costs is used in industries with a limited range of products and where there is no or insignificant work in progress (in the mining industry, at power plants, etc.).

An example of such an industry is the coal industry, where the production cost of 1 ton of coal is determined by dividing the costs by the amount of coal delivered to the surface. Coal remaining in the mine is not taken into account.

At industrial enterprises, the process-by-process method of cost accounting and calculation is used in simple auxiliary industries that produce one or several types of products (works, services) and, as a rule, do not have work in progress (energy farms, can production, etc.).

The basis for determining cost is the amount of costs shown in the accounting accounts. The process of calculating costs is carried out in a special document that contains a list of costs and is called costing.

Costing is a way of summarizing costs, expressed in monetary form, per unit of product, a specific type of work, or service.

Costing issues arise before the accountant at all stages of the circulation of economic assets: in the process of procuring raw materials, production and sales of products.

To calculate the cost of products, one should proceed from a clear understanding of what a costing object and a costing unit, a cost element and a cost item are.

In accounting, the object of calculation is a production product (part, assembly, product, groups of homogeneous products), a technological phase (processing, production), stage, etc., i.e. products of varying degrees of readiness, types of work or services.

A calculation unit is a measure of the object of calculation.

Costing depends on the rationality of grouping costs, the validity of the choice of distribution of indirect costs and the accuracy of cost calculations. The rationality of grouping costs is determined by the degree of its compliance with the requirements of theory and practical feasibility. Grouping of current costs is carried out by elements and items of calculation.

Grouping by cost elements answers the question: “What was spent on this object?” It is necessary to identify all production costs by type.

Cost elements:

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

2. labor costs;

3. depreciation of depreciable property;

4. other costs (taxes, fees, payments for compulsory property insurance, etc.).

At the enterprise level, this grouping makes it possible to establish how much it spent during the reporting period on certain types of material, labor and financial resources for production as a whole. With the help of this grouping, it is not possible to exercise day-to-day control over the activities of the enterprise and its structural divisions (individual production facilities, workshops, sections). This problem is solved by grouping by cost items, answering the question: “What are the costs incurred for?” - and allowing to calculate the cost of a separate accounting object. This grouping is called according to costing items. Sample list of articles:

1. raw materials and materials;

2. returnable waste (subtracted);

3. purchased products, semi-finished products and production services of third-party enterprises and organizations;

4. fuel and energy for technological purposes;

5. wages of production workers;

6. contributions for social needs;

7. general production expenses;

8. general business expenses;

9. expenses for preparation and development of production;

10. losses from marriage;

11. other production costs;

12. selling expenses.

The accuracy of calculating costs for the calculated object depends on the organization of accounting. You should pay attention to the detailed analytical nature of cost accounting, documentation of all operations related to the object being calculated, and the correct grouping of costs.

There are normative, planned (estimated) and actual (reporting) calculations.

Standard costing is calculated at the beginning of the reporting period and represents the amount of costs that the enterprise, at the time of drawing up the cost estimate, based on the technical level of production and existing technology, will spend per unit of output, taking into account current norms and standards on an item-by-item basis.

Planned (estimated) costing is the cost of each product, type or group of products, calculated for individual costing items, the amount of which the enterprise intends to achieve by the end of the reporting period, having previously implemented pre-planned organizational and technical measures in the reporting period. It is believed that the value of the planned calculation of product costs should be lower than the standard one.

Actual (reporting) costing is the result of the actual value of costs for a specific type of product in the reporting period. It simultaneously characterizes the level of cost deviation established by standard or planned costing.

All costs related to products released from production are calculated and divided by their quantity. In this way, the unit cost of a specific product is determined.

In individual production, all costs for a specific order completed by the enterprise represent its actual cost.

Lecture 6. DOCUMENTATION AND INVENTORY

1. Documentation and its essence

2. Classification of documents

3. Ways to correct errors in accounting

4. Inventory and its place in primary accounting

Costing is a method of grouping (generalizing) costs, expressed in monetary form, per unit of products produced, work performed, services rendered, and acquired material assets.

The economic significance of cost calculation is that the cost shows the amount of costs associated with the procurement, production and sale of products. The cost amounts recorded on the costing accounts serve as the basis for determining the cost. In the process of calculating the cost of products, the correct choice of costing objects and the definition of the costing unit is important. The objects of calculation are certain types of products, works, services; products (works, services) of divisions of main and auxiliary production; all received products of the organization. For example, the objects of calculating the cost of production in crop production are certain types of main and related products. By-products are not calculated, but are assessed at the prices of their possible sale. The costing unit is a meter in physical terms of the homogeneous volume of work performed or the finished product obtained. According to the nature of use, costing units can be: natural, labor, cost; according to the content of the work performed - specific (for individual types of work), complex (for calculating the cost of a set of works); from the point of view of costing purposes - self-supporting (at the level of responsibility centers), economic (for assessing the costs of the entire organization); in relation to related technological production and the quality of manufactured products - conditionally natural units, enlarged - natural units. Costs that form the cost of products (works, services) are grouped by economic elements, i.e. by type of cost and by cost item.

Costs are grouped according to the following economic elements:

material costs;

labor costs;

contributions for social needs;

depreciation of fixed assets;

other costs.

To organize analytical cost accounting, control over the production activities of an organization and its divisions, as well as planning costs for accounting and costing objects, the relevant ministries and departments are developing a unified nomenclature of cost items. Methods and methods for calculating the cost of products (works, services) are also being developed - a standard method of calculation, a method of summing up production costs, a method of excluding the cost of by-products from the total amount of production costs, a direct calculation method, a combined method of calculation, order-by-order, incremental, process-by-process, proportional, method of price coefficients for calculating cost.

Depending on its purpose, the calculation is divided: according to the time of compilation; by periods covering the calculation; according to the volume of costs included in the cost price.

By time of compilation calculations are divided into planned, normative, provisional, and reporting.

Planned costing is compiled before the start of the reporting period and represents a calculation of the planned cost of production of specific types of products (works, services). The planned cost is calculated on the basis of planned costs and planned output of products (works, services). Products obtained in agriculture are taken into account in the planned assessment.

Standard calculation is compiled at the beginning of the reporting period and represents the amount of costs that the organization, at the time of calculating the cost, can spend on a unit of output, taking into account current norms and standards. Standard costing is used to organize the standard method of accounting and management of production costs.

The calculation compiled after the completion of business processes is called actual calculation.

To analyze and forecast economic activities in order to make the necessary management decisions in individual seasonal productions, calculations are made before the completion of the entire production cycle. This kind of calculation is called provisional costing production costs.

Based on the time period, production cycle, technological stage, process, For which data are taken to calculate the cost, calculations can be: monthly, quarterly, annual, production cycle, specific technological stage or process.

By the volume of costs included in the cost calculations are divided into: costing based on direct costs; costing based on variable costs; costing based on total costs; calculation of full commercial cost; general economic costing: team (shop, technological) costing.