Well, let's get started.

Costs in the system can be " nomenclature" And " article by article" For example, the material purchased for the production of our products is item cost, cost which is taken into account in the system in quantitative and total terms. But for example, the costs of delivering this material to us are itemized cost– cost taken into account in the system only in the total ratio.

All itemized expenses or income, we note even from the name, are accompanied in the system by an “expense item” and an “income item”, respectively. It is the article that will determine how this or that expense/income will be taken into account in the system, and in order for us to set up the accounting correctly, we first need to correctly configure this very article.

1. Inclusion of TRP in the cost of goods.

Let's turn to our first task - reflection in the system expenses for TZR.

Transport and procurement work is our expense, so you and I need to create an expense item. We create:

The first thing you and I need to do is indicate “ Distribution option» .

The distribution option determines “where” expenses will be distributed in the context of this item. There are several of them and each has its own specifics. When you select one option or another, the composition of the fields on the form changes.

A description of the distribution options can be seen below in the theoretical part, but now, in order to solve our first problem, we will make the following adjustment to the article:

Expenses taken into account according to the distribution option “to the cost of goods” are included in the cost purchased goods.

In the “distribution rule” field, we indicate what the expense amount will be distributed in relation to (I decided to distribute proportionally to the quantity):

In the “type of analytics” section, we indicate additional accounting detail - in terms of what the expense will be additionally taken into account; is of an informative nature; will be indicated in the tabular parts of the documents; does not affect the calculation of product costs; In the context of this analytics, you can analyze the cost in specialized reports. For example, I would like to keep records by income:

So, we have set up an article for accounting for goods and materials. Now let's try to understand how this will all look in practice.

The first is the very occurrence of this itemized cost and we will record it using the document “Receipt of services and other assets”:

Let’s take a closer look at the tabular part “expenses and other assets”: in the “content” field we describe the content of the received service; in the “expense item” field, select our created item for accounting for material and equipment; in the “Analytics” field we indicate the receipt for the cost of goods of which we want expenses to be distributed, that is, the cost of the received goods, according to this invoice, will be increased by the cost of the expense in proportion to the quantity.

Now let’s check with the relevant reports: let’s look at the report on “income / expenses”

And after the procedure for closing the month, we will be able to see in the report on the cost of goods the amount included in the cost of the purchased goods:

1. Accounting for income from delivering goods to a client

Now let's implement the solution to our second problem in the system - reflection income, received from the services we provide in delivering our manufactured products to the client.

Again, the first thing we need to do is create an income item, in the context of which the system will take into account the amounts of income:

Thus, we get a reflection of the distribution of this amount in income:

IN

4. Theoretical part. Options for distributing expense items:

« For the cost of goods» - expenses taken into account under this option are included in the cost of purchased goods. In the “distribution rule” field, we indicate what the amount of expense will be distributed in relation to: the quantity of goods, its cost, etc. For this type, for example, TZR is taken into account, that is, this is exactly our case:

« To the area of ​​activity» - attribution of expenses to one or another area of ​​the enterprise’s activities. For example, for an organization engaged in various types of trading activities and delivery of goods, you can separately take into account income and expenses in the following areas: retail sales, small wholesale, work with distributors, provision of delivery services, etc. In the “distribution method” field, indicate the method whose settings determine what to distribute the flow rate in relation to:

« For deferred expenses» - this type takes into account costs, the inclusion of which in the cost structure is deferred in time (planned for the future). For this distribution option, it is provided to indicate a write-off item for expenses, according to which deferred expenses are transferred to cost accounting objects directly involved in the formation of the cost of goods. As a rule, the role of an expense write-off item is an expense item with a distribution option and the direction of activity:

« For production costs"- such costs will be included in the cost of production. Field " Costing item» indicates the analytics in the context of which the cost of manufactured products will be formed.

Expense analytics type– is of an informative nature, will be indicated in the tabular parts of the documents, does not affect the calculation of the cost of products, in the context of this analytics, you can analyze the cost in specialized reports.

Distribution rule, t Just like the distribution option, there are several options and each has its own meaning. The main thing you need to understand is that the distribution rule determines which departments’ outputs (stages) costs will be allocated. In this case, it is possible to specify both stages and divisions manually.

Subsection " By stages" Here we indicate to you exactly what to distribute in the release. There are many options. We will use the “cost of material costs” that make up the output:

Below is an example of a setup - the distribution of costs by the cost of material costs of all available outputs of all production departments.

« For non-current assets» - For an item with this distribution option, expenses are recorded that must be attributed to the value of assets: fixed assets, intangible assets, R&D, construction projects (we indicate the appropriate type of analytics):

For the purposes of regulated accounting, it is necessary to correctly configure the corresponding tab:

If an article should have one accounting account for all divisions, then indicate it in the “Accounting Account” field; if for different divisions there should be different accounting accounts, then you need to follow the link “Set up accounting accounts for organizations and divisions” and indicate the required ones in the list accounts.

In the "Type of expenses for core activities" field, you must select one of the possible options, for example, for TKR expenses, indicate the type of expenses as "Transportation expenses", for travel expenses - "Traveling expenses", for information services - "Other expenses", etc.

The distribution of the cost of services of auxiliary production is usually carried out on the basis of the number of services transferred to consumers and their specific actual cost. Distribution problems arise when counter services are provided. For example, a steam boiler room heats a repair shop, while at the same time, the boiler room equipment is repaired by the repair shop personnel.

In domestic theory and practice, the method of evaluating counter services based on the planned cost has become widespread. For example, counter services are provided by a steam boiler house and an energy shop. To determine the actual cost of 1 kWh, the following calculations must be performed:

• 1) add the planned cost of the steam produced to the power plant’s own costs and subtract the planned cost of the electricity supplied to the steam boiler;
• 2) divide the resulting amount by the amount of electricity supplied to the main consumers. To determine the actual cost of 1 ton of steam supplied to the main consumers, a similar calculation is made.

Three methods of distributing services of auxiliary production are popular in Western enterprises: direct, stepdown, distribution of counter services using a system of linear equations (reciprocal allocation method or cross-allocation).

When distributing the cost of services using the direct method, counter services from one department to another are ignored; the actual cost of all services is written off to general production expenses of the main departments.

When distributing the cost of services for auxiliary production using the step-by-step method, a workshop is selected whose costs are distributed first. As a rule, this is the workshop with the maximum cost of services provided. Distribution is made between auxiliary and main workshops. The actual cost of services of the second auxiliary workshop is determined. Next, the next auxiliary workshop is taken and, step by step, the distribution of costs continues. They end with a unit that has provided a minimum amount of services.

Example 4.4

At the garment factory, the organizational structure includes two main workshops: cutting and sewing, as well as two auxiliary workshops: mechanical repair shop (hereinafter RMC) and steam boiler house. The RMC serves the steam boiler house, and the steam boiler house supplies steam to the RMC. It is required to distribute the cost of services of auxiliary workshops. The source data (Table 4.3) contains information about groups of distributed costs and distribution bases. RMC costs are taken without taking into account the services of the steam boiler room; they will be distributed in proportion to the number of hours spent on repairing the equipment of the steam boiler room, cutting and sewing shops. The costs of the steam boiler house will be distributed in proportion to the number of tons of steam supplied to the workshops.

Table 4.3

Data for distribution of department services

The distribution procedure is as follows.

Step 1. RMC costs are distributed in the amount of 600,000 rubles. The distribution base is 80,000 h (16,000 + 24,000 + 40,000). The distribution coefficient is 7.5 (600,000: 80,000). The cost of distributed services for the repair of steam boiler equipment is 120,000 rubles. (7.5 × 16,000). The cost of distributed services for the repair of cutting shop equipment is 180,000 rubles. (7.5 × 24,000). The cost of distributed services for repairing sewing workshop equipment is 300,000 rubles. (7.5 × 40,000).

Step 2. The costs of the steam boiler house are distributed in the amount of 234,000 rubles. (114,000 + 120,000). The distribution base is 18,000 tons (16,000 + 2000). The distribution coefficient is 13 (234,000: 18,000). The cost of steam for the cutting shop is 208,000 rubles. (13 × 16,000). The cost of steam for a sewing workshop is 26,000 rubles. (13 × 2000).

When using the distribution method using a system of linear equations, the cost of counter services provided is expressed through a linear relationship, i.e. a system of linear equations is constructed and solved.

The concept of “cost” in itself does not imply the method by which costs are calculated for the production of any object.

Depending on the nature of the organization and production technology, various methods are used to determine the cost of production. Various costing methods are used in industry.

The method for calculating the cost of an object is the attribution or distribution of part of the enterprise's costs to a given object. The concepts of “attribution” and “distribution” in this case are similar and mean the comparison of costs with the final object by an indirect method. However, the latter is more often used in the case of a larger number of cost objects and in relation to each specific object is also an “attribution”. Next, we will consider various methods of distribution or attribution of costs. There are three main methods of cost allocation:

– direct tracking;

– causal distribution;

– conditional distribution.

Direct cost tracking assumes that through physical observation, costs can be accurately assigned to the final item. This method is the most accurate and is most often used in relation to variable costs. The main disadvantage of the direct tracking method is that it may require too many physical monitoring resources to track where the costs are going.

The method of allocating costs by establishing cause-and-effect relationships should be used when direct cost tracking is not possible or when it is not cost effective to do so. This method allocates costs based on long-term causes. This method also has its drawbacks. It assumes that there is only one cause, one cost factor. As a result, the application of the method will not be correct for costs that have two or more factors.

The conditional distribution method is used when the above two methods cannot be applied. It is similar to the cause-and-effect method, except that the cost allocation basis is not the cause of the costs. In most cases, this is some kind of already tracked value, for example, sales volume, production volume, labor costs of key workers. Since the cost allocation base is not the cause, this method will produce less accurate results than the above two methods. It is possible that the distribution of costs will be correct - this will happen in the case of a strong correlation between the distribution base and the causal factor. But even with the correct distribution of costs, this method is the least applicable for cost control. A comparative analysis of three methods for tracking and allocating costs to final cost objects is given in Table 1.1.

Table 1.1 - Cost allocation methods

If costs are significant for decision-making, then the optimal method, from the point of view of the ratio of benefits of use and costs of obtaining information, is the tracking method by establishing cause-and-effect relationships. The advantage of this method is the ability to accumulate costs at various stages of the chain of cause and effect. Each of the cost tracking methods has found its application in a specific cost calculation system (Table 1.2).

Direct method - in direct costing, direct in combination with conditional - in a traditional system, direct in combination with cause-and-effect - in functional systems (ABC systems).

Table 1.2 Cost calculation methods

Direct costing is suitable for manufacturing enterprises with a low share of indirect costs.

The traditional system is the most popular system in domestic practice.

Operating system. The ABC method allows an enterprise to determine with a high degree of reliability the cost and productivity of operations, evaluate the efficiency of resource use and calculate the cost of products (works, services). Often the data obtained by this method differs radically from the results of traditional calculation methods.

The custom cost accounting system is used in individual, small-scale production of complex products. With this method, the object of accounting and calculation is a separate production order issued for a predetermined quantity of products (products), volume of work, and services.

The process-by-process system is used in cases where the finished product of one process becomes a semi-finished product for another process. The averaging of costs adopted in the process method leads to inaccuracies in calculations, in particular when the product or its material components are not completely homogeneous.

Thus, the cost allocation system should be selected based on the type of enterprise, its cost structure and management needs for management information.

In connection with the growth of indirect costs that cannot be accounted for and distributed by a direct method, the question arises about methods for distributing them to cost objects. The choice of method will make it possible to determine the capabilities of the management accounting system to prepare information that is significant for management decisions, in particular, information on cost.

The most popular system in domestic practice is the traditional cost accounting system. Let's look at this system in more detail.

Simple traditional cost accounting systems allocate indirect costs using a single overhead rate for the entire organization. More complex traditional systems allocate cost pools or cost centers within an enterprise. The total costs accumulated in each cost center are then allocated to the final facilities using a separate allocation base for each such center. This approach is two-stage: at the first stage, costs are distributed among the centers, and at the second - among the final cost objects. The quantitative cost allocation basis that is used in allocating costs to end items is the cost allocation basis.

Traditional systems tend to have fewer allocation bases during the allocation phase to final cost objects than during the allocation phase to cost centers. Allocation bases typically include key employee hours, equipment hours, and units produced. Other bases are rarely used. Thus, the traditional systems model assumes that the amount of overhead costs depends primarily on the hours of key workers, the hours of operation of equipment, and the number of units produced. However, there are other cost distribution bases that are used in traditional systems:

– basic production materials;

– basic costs.

The most significant disadvantage of traditional costing systems is cost distortion. The reason for the distortions is that the cost distribution base used does not correspond to the real cause-and-effect relationships between costs and final objects. The most commonly used distribution bases are:

– number of units of production;

– number of hours of labor of main workers (cost of labor of main workers);

– number of hours of equipment operation;

– cost of basic materials;

– basic costs.

Distortions occur for certain reasons and most often they are the characteristics of products. The main ones include:

– complexity of products during assembly, number of components or types of materials;

- Cost of materials;

– batch and order sizes;

– volumes of product output.

Distortion of the cost of products that differ in the complexity of assembly and the number of components and types of materials occurs due to equating the cost of more complex products with the cost of less complex ones, although the former consume more enterprise resources. Thus, the cost of more complex products is underestimated, and less complex products are overestimated. If the calculation system uses the labor of the main workers or the operating time of equipment as the distribution base, then it is impossible to draw a direct conclusion regarding the distortions of products that differ in the complexity of assembly. However, when using this base, the cost of products that differ in the number of components and types of materials is still distorted for the reasons mentioned above. A similar situation occurs when using the cost of materials or the cost of fixed costs as a distribution base. In this case, it is considered that both complex and simple products have the same ratio of material costs to other costs, in particular to indirect ones.

Now let's look at distortions in the cost of products that differ in the cost of materials. Obvious cost distortions will appear if the traditional system uses the cost of materials or the amount of fixed costs as the basis for allocating costs. Then the calculation is carried out on the assumption that indirect costs are contained in each product in proportion to the costs of materials or materials plus labor. However, products that are inexpensive in terms of materials may require greater development or quality testing costs. It turns out that products with a higher cost of materials attract even more indirect costs and their cost is inflated.

Distortion of the cost of products that differ in batch size during manufacture or order size occurs as follows. Obviously, the production of a batch or the production of an order requires certain, and often significant, costs for setting up equipment, purchasing a batch of components, and possibly certain engineering work. In reality, products in smaller batches, all other things being equal, are always more expensive than similar products in large batches, because they bear a greater burden of overall costs relative to the batch produced. Using any of the common distribution bases in a traditional system (number of units, key labor, equipment hours, materials cost, capital costs), small- and large-batch products will cost the same. Thus, the cost of production in small batches is underestimated, and the cost of production in large batches is overestimated.

Volume-related cost distortions occur because each product incurs costs for development, raw material procurement, quality testing, and other related in-house services, and these costs are minimally dependent on product volume. Products with a large output volume tend to absorb more indirect costs, while products with smaller volumes tend to absorb less. Thus, the cost of products with large production volumes in traditional systems is overestimated, and those with small production volumes are underestimated.

Let us summarize the presence of cost distortions for various combinations of product characteristics and distribution bases in Table 1.3:

Table 1.3 Summary table of cost distortions

	Product Detail	Number of units of production	Labor of the main workers	Equipment operating hours	Cost of materials	Basic costs
Product complexity	Complex product	Understatement	Understatement	Understatement	Understatement	Understatement
Cost of materials	Non-material-intensive	No single-digit distortions	No single-digit distortions	No single-digit distortions	Understatement	Understatement
Batch size	Small batch product	Understatement	Understatement	Understatement	Understatement	Understatement
	Low volume product	Understatement	Understatement	Understatement	Understatement	Understatement

As we can see, the conditional cost distribution used in traditional systems cannot accurately calculate the cost in an enterprise with a large number of business processes. Conditional distribution in traditional systems assumes that indirect costs (in particular the costs of marketing, product development and testing, quality control, etc.) are included in the cost of production in the same proportion as the labor of the main workers or the costs of materials. It is obvious that for different products produced at the same enterprise, the ratio of indirect costs to direct basic ones in the cost structure may be different. The greater the magnitude of such differences in the structure of the cost of production at an enterprise, the more distorted the cost of a given product is when calculating it using the traditional method.

Let's consider the possible consequences of management using incorrect cost information:

Firstly, this is the incorrect setting of sales prices for the company's products. Setting a lower price due to lower costs will reduce the potential profit from the production and sale of this product or, in extreme cases, will lead to unprofitable production. Setting inflated prices for a product that actually costs less can lead to a loss of market share and sales volumes.

Secondly, it is possible to make a decision to stop producing profitable products based on information about inflated costs and, accordingly, negative profitability.

Thirdly, it is possible to produce unprofitable products and engage in unprofitable activities.

Thus, the use of traditional cost calculation systems can lead to distortions in information about the costs of production, and therefore to errors in making management decisions. Intense global competition has made mistakes resulting from poor decisions based on insufficient information more likely and costly. In recent years, the opportunity cost of poor information systems has increased, the costs of maintaining more modern cost accounting systems have fallen, and the demand for more accurate product cost data has increased. All this became the background against which there was a need for more effective tools for calculating and managing costs.

1. Distribution of indirect costs when accounting for costs and calculating product costs

The problem of distribution of indirect costs is relevant for any enterprise. As you know, indirect (overhead) costs are not directly related to the production of a specific product, therefore it is impossible to track and evaluate the impact of a specific element of indirect costs on the cost of production of each specific type of product. Moreover, not all indirect costs are incurred simultaneously with the process of production and sales of products. Some of them can be carried out before the production process begins, some - after.

Indirect costs are multi-element and include items with different characteristics of the dynamics of change. (Annex 1.)

The directions of distribution of indirect costs are as follows:

Distribution of general business and general production expenses by costing objects;

Distribution of general business expenses between product costs and period costs;

Distribution of auxiliary production services;

Distribution of costs between the cost of finished products and work in progress;

Distribution of costs between the cost of products sold and the cost of finished products, etc.

The importance of distributing indirect costs between individual orders, types of products, and processes is determined by the need to carry out both intra-company planning and determine the price of the order as a whole.

In the planning and accounting practice of domestic enterprises, a simplified method of distributing indirect costs is most often used, in which a single distribution rate is applied for the entire enterprise as a whole. In this case, indirect costs are distributed over all products, regardless of which department they were produced in. This method is only appropriate if the products produced in all departments consume indirect costs in equal proportions.

The two-stage method of allocating overhead costs is used in cases where the proportions of indirect costs consumed by manufactured products are too different. The two-step method includes the following steps:

1. Distribution of overhead costs by production departments:

1.1 General business overhead costs are allocated to production and service departments. Moreover, if overhead costs are directly related to a production department, then they are taken into account directly in the costs of this department, and if overhead items are carried out in the interests of many production departments, then service centers are allocated that provide services to many production departments.

1.2. Overhead costs of service departments are redistributed to production departments.

2. Overheads accumulated in manufacturing departments are allocated to products.

2.1. Selecting a base for the distribution of overhead costs based on determining the main cost factor reflecting the characteristics of the production of a product by a specific department.

2.2. Calculation of the rate of distribution of overhead costs for products (the amount of planned overhead costs is divided by the expected value of the base indicator).

The basis for the distribution of overhead costs can be revenue, the amount of accrued wages of production workers, costs of direct materials, and machine hours worked.

"When choosing a distribution base, you need to take into account the restrictions set by tax legislation regarding the distribution of costs for production maintenance and management. For example, if an organization produces products (A) subject to VAT and (B) not subject to VAT, then it can claim amounts for reimbursement from the budget input VAT related to the costs of production (A). Part of the costs can be directly related to the production of products (B), for example, basic materials, wages of production workers, in some cases general production expenses are subject to indirect distribution in any case. Depending on the chosen distribution base, their share related to product (A) will change. Therefore, the legislation provides for revenue from sales of each type of product as the distribution base for these costs."

An enterprise, depending on its operating conditions, selects its own distribution base and records it in its own accounting policies.

Example. The company produces three types of products in an amount of 1000 pieces. for each item, the planned overhead costs are 500,000 rubles. The structure of direct costs is shown in Table 5.1.

Table 5.1.

Composition and amount of direct costs

As a basis for the distribution of overhead costs for a given enterprise, you can take the cost of labor of the main production workers. The overhead distribution rate in this case will be: rub.

The amounts of allocated overhead costs for each of the three types of products based on the selected allocation base will be:

product A: rub.;

product B: rub.;

product B: rub.

The calculation of the total cost and unit cost of production is reflected in table 5.2. Subsequently, pricing is carried out based on the calculations carried out.

Table 5.2.

Product cost calculation

However, it should be noted that in a market economy it is advisable to consider alternative options for the cost of manufactured products, which will depend on the selected distribution base and the calculated overhead distribution rate.

At manufacturing enterprises, where in addition to the main production units, there are also auxiliary production units, the problem of distributing the cost of the latter’s services also arises. So, if auxiliary production provides services only to the main divisions and does not receive reciprocal ones from other divisions, then the distribution of the cost of services of a given service center is usually carried out on the basis of the number of services transferred to consumers and the actual cost of the service in question.

To distribute services when they are provided by auxiliary units to each other, in domestic practice, the method of valuing counter services based on the planned cost is used. For example, if counter services are provided by a steam boiler house and a mechanical repair shop (RMS), then to determine the cost of 1 ton of steam, the following calculations must be performed:

To the steam boiler house's own costs, add the cost of the work performed by the mechanical repair shop and subtract the cost of the steam supplied by the RMC;

Divide the resulting amount by the amount of steam supplied to the main consumers.

Western enterprises use other methods of distributing auxiliary production services:

1. Direct, when the services of auxiliary departments are written off as the costs of the main departments and counter services are ignored.

2. Step-by-step, when a workshop is selected whose services are distributed first between auxiliary and production workshops, then the next workshop is selected and the distribution continues sequentially. They end with the department that provided the least amount of services.

3. Distribution method using a system of linear equations, when the cost of counter services provided is expressed through a linear relationship, i.e. a system of linear equations is constructed; after solving it, the costs of auxiliary departments are distributed in proportion to the number of services provided.

Control questions

1. What do overhead costs include?

2. What are the directions of distribution of indirect costs?

3. What are the simplified and two-stage methods for allocating indirect costs?

4. What methods of distributing the cost of counter services of auxiliary units do you know?

In order to formulate the cost of production, as well as for making management decisions, it is important to correctly distribute costs. The chosen procedure is used when calculating income tax. Although the legislation contains a list of expenses, the Instructions for using the chart of accounts stipulate that under the item “Main production” only amounts directly related to the production of products should be displayed. You will learn how to more efficiently distribute direct and indirect costs from this article.

Definition

Direct costs are costs associated with the manufacture of a certain type of product that can be included in the cost price. These include:

• cost of raw materials and basic materials;
• price of purchased products and semi-finished products;
• fuel and electricity costs;
• workers' compensation;
• depreciation of equipment.

Indirect costs are costs associated with the manufacture of products that cannot be directly attributed to a specific type of work. They are distributed throughout the entire range. The coefficients and indicators by which classification occurs are laid down in the accounting policy.

Distribution of expenses by type of product

This process depends on the industry characteristics of the organization and the chosen costing method. It is important to correctly establish the relationship between manufactured products and incurred costs. Indirect costs can be distributed in two stages. First, they are grouped by place of origin (workshop, division or department). Then they are redistributed by type of product. It is important to determine the basis for classifying expenses. For example, when calculating the salary of the administration, the number of employees can be used, for calculating electricity - the area, etc.

Accounting for direct costs

Expenses associated with the manufacture of products are reflected in accounts 20 “Main”, 23 “Auxiliary production”. In their sections, analytical cost items are opened. Accounting is done with the following entries:

DT 20 (23) CT 2, 4, 5 - production costs are written off;

DT 20 CT 28 - losses from defects are taken into account.

Indirect expenses are reflected in the items “General production”, “General business” and “Sales costs”. The first group includes:

• expenses for the use of machinery and equipment;
• depreciation and repair costs of operating systems used in production;
• utility fees;
• rental of premises, machinery and equipment used in production;
• remuneration of workers.

This is reflected in the chart of accounts as follows:

DT 25 KT 02, 60, 69, 70 - the costs of servicing the main production facilities are taken into account.

At the end of the month, the accumulated amounts are written off in DT 20 (23) in the part that is included in the cost of the main (auxiliary) production.

General running costs

• administrative costs;
• personnel costs;
• depreciation of general purpose fixed assets;
• rental of office premises;
• payment for information, audit and other services.

The following amounts are written off:

1) to account 20 and distributed among individual types of services;

2) to account 46 “Sales” as semi-fixed costs.

At the end of the reporting period, turnover for DT 20 reflects the direct, variable costs of manufacturing products and shows the actual cost. Balance - the amount of unfinished production.

Direct cost calculation and analysis

The parameters for the distribution of expenses must be fixed in the accounting policies of the organization. The financial result of the organization depends on the validity of the chosen method. Let's look at a specific example.

The company produced 300 tables of type A and 250 of type B per month. Direct production costs amounted to 225 thousand rubles. and 425 thousand rubles. respectively. The amount of indirect costs is 120 thousand rubles. During the month, 200 tables A and 100 pcs. were sold. B.

1. Let's distribute indirect costs based on direct ones.

• A: 120*225 / (225 + 425) = 41.5 thousand rubles;
• B: 120*425 / (225 + 425) = 76.1 thousand rubles.

Let's calculate the cost = (direct costs + variable costs) \ quantity of manufactured products:

• A: 225+ 41.5 / 300 = 0.9 thousand rubles;
• B: 425 + 78.1 / 250 = 2 thousand rubles.

Selling costs = unit cost * number of goods sold:

• A: 0.9 * 200 = 180 thousand rubles;
• B: 2 *100 = 200 thousand rubles.

TOTAL = 380 thousand rubles.

2. Let's evenly distribute indirect costs

Let's calculate the amount of variable costs:

• A: 120*300 / (300 +250) = 65.4 thousand rubles;
• B: 120*250 / (300+250) = 54.5 thousand rubles;

Unit cost:

• A: 225+ 65.4/ 300 = 0.97 thousand rubles;
• B: 445 + 54.5 / 250 = 1.99 thousand rubles.

Cost of sales:

• A: 0.97 * 200 = 194 thousand rubles;
• B: 1.99 *100 = 199 thousand rubles.

TOTAL = 393 thousand rubles.

The difference between the calculations is 13 thousand rubles. The company's financial result for the reporting period will change by the same amount.

The choice of costing method depends on the type of production, the technologies used and the characteristics of the products. The method shown is used if the product is produced in batches. Then for each order a card opens, which displays direct and indirect costs. The unit cost is calculated by dividing the amount received by the quantity of products in physical size.

Large technology organizations have a number of divisions. They produce semi-finished products and are connected to each other through a single production process. At such enterprises, costs are taken into account process by process. First, the cost for each cycle is calculated, and then these numbers are summed up and the final result is calculated.

Disadvantages of the standard scheme

In a small business, allocating costs is not difficult. But if several types of products are manufactured in one workshop on a piece of equipment, then the process becomes more complicated. In this case, employees of the planning department must develop write-off standards.

Direct costs can be distributed not only to finished products, but also to:

• structural units of the organization (directorates, departments, workshops, etc.);
• processes that occur within the company;

• OS objects;
• clients;
• sales channels, etc.

According to this classification, the same expense items can be called direct in relation to certain objects and indirect in relation to others. This method avoids excessive accumulation of variable costs. Example: several units of products are produced on a certain group of equipment. Since it is impossible to calculate direct costs using the classical method, the costs are written off to the group of production overheads. And in the next workshop there is the same unit. But its maintenance costs are half as much. Why is this happening? Because the accounting policy determined that costs are allocated only to products. But you can use other methods of classification. The point is not that the standard approach does not allow you to correctly calculate the cost. The efficiency of the business as a whole decreases.

Another example is distribution costs. Usually they are also collected “in a heap” and distributed proportionally across the entire assortment. But from the point of view of business efficiency, it is necessary to monitor the “profitability” of not only products, but also customers. Only in this case can you evaluate the success of sales channels and abandon unprofitable ones.

Trade Organization

Purchased materials are accounted for at the purchase price on account 41. Transportation costs are redistributed monthly between goods sold and their balances in warehouses. Direct costs are calculated based on the average percentage taking into account the balance at the beginning of the month.

The calculation procedure is as follows:

1. The amount of inventory in the warehouse at the beginning of the month is determined.

2. The cost of goods sold and the balance at the end is calculated.

3. Average percentage = (1) / (2).

4. Direct costs = average interest * cost of balance at the end of the month.

For DT account 44, in addition to transportation costs, the following are also displayed:

• salary;
• rent;
• advertising;
• delivery of goods to the buyer;
• storage of goods;
• entertainment expenses, etc.

Accumulated expenses on account 44 are written off to the debit of account 90.

Conclusion

Production costs associated with the manufacture of a certain type of product are included in the cost price. Depending on the method of distribution of expenses chosen in the accounting policy, they can be classified as direct or indirect. In a small enterprise, the crushing process should not cause problems. In large technological organizations, it is more expedient to perform calculations in cycles. In other cases, the method of allocating costs by type of product is used.