The article contains various approaches to cost calculation, formulas, ways of classifying costs used in costing. In addition, we gave an example of calculating the cost of production in production.

In this article you will learn:

Before calculating the cost of production, the financial director needs to answer the following questions:

• the cost of which accounting object needs to be determined (manufactured products, technological process, separate order);
• what costs will be included (calculation of full or truncated cost (direct costing);
• on the basis of what data the calculation will be made (normative or actual);
• how to allocate indirect costs and take them into account.

Cost classification

The classification depends on what management task needs to be solved, for example, to calculate the cost or profit from its implementation, to evaluate the results of the responsibility center.

By way of inclusion divided into direct and indirect. Straight lines can be accurately and in the only way attributed to the cost of a manufactured product or other object of calculation. As a rule, these include the costs of raw materials and materials used for the production of products, as well as the costs of wages for the main production personnel, which are accounted for on account 20 "Main production".

It cannot be economically justified to associate with a specific accounting object. These include general production, general business and commercial costs. They relate to the object of calculation by distribution in accordance with the methodology adopted at the enterprise and the distribution base.

In relation to the volume of production expenses can .

Variables depend on the volume of production or sales, and in terms of a unit of output remain unchanged (raw materials and materials, piecework wages of production workers, electricity).

Constants do not change with an increase in production volumes (rent of premises, equipment for the production of one type of product, administration wages), but those calculated per unit of production are adjusted with a change in the level of business activity. It should be noted that fixed and variable costs should not be confused with direct and indirect costs (see Table 1).

By relevance to a particular solution all costs can be divided into relevant and irrelevant. Irrelevant costs are costs that do not depend on the decision made. For example, a company owns a building. Two options for its use are being considered: create a sewing workshop or use it as a warehouse. In this case, the cost of maintaining the building and utilities will be irrelevant, since they do not depend on the decision made. The costs associated with the creation of a workshop or the additional equipment of premises for use as a warehouse, on the contrary, are relevant.

It should be noted that such a classification is quite rare. Most enterprises recognize all the main types of production costs as relevant and take them into account when analyzing the cost of finished products.

Excel model for cost calculation

If you need to calculate the direct production cost of products, use the ready-made calculation model in Excel. See how to adapt the model to the specifics of the company: create directories, adjust the method of attributing direct costs to prime cost.

Table 1. An example of fixed, variable, direct and indirect costs

Expenses	Permanent	Variables
	Salary of engineering and technical workers, depreciation of equipment in production units	Salary of the main production workers, raw materials, sales commission, electricity consumption in production
Indirect	Salaries of management and managers, salaries of sales representatives, heating, depreciation of equipment in auxiliary departments	Electricity for auxiliary departments, fuel costs for vehicles of the sales department

Calculation methods

In practice, various approaches to the formation of the cost are used (see the figure for a classification of methods). The application of one or another approach is determined by the characteristics of the production process, the nature of the products or services provided, and other factors.

Picture.

Completeness of inclusion of costs. You can determine both the full and truncated cost of production. Absorption costing is calculated taking into account all expenses incurred by the company.

Full cost

Truncated (direct costing) assumes that only variable costs are included in the unit cost of production. The constant part of general production, as well as commercial and general business expenses, are written off as a reduction in revenue at the end of the reporting period without distribution to manufactured products.

The formula for calculating the cost will look like this:

Cost of goods sold = Variable cost per unit. × Sales volume

The direct costing method is justified in cases where it is necessary to make a decision on the release or termination of the production of a particular product.

Truncated

When using the absorption costing method, the unit cost includes both variable and fixed costs. It is reasonable to use the method when it is necessary to analyze, form an optimal product range or develop a pricing policy based on the "cost plus" principle. In other words, the price is defined as the total cost increased by the required profitability.

The formulas will look like this:

Unit cost = Variable cost per unit. + Fixed / Production volume

Cost of goods sold = Unit cost × Sales volume

Excel-model that will help control the change in cost

Download the Excel model, substitute your data and find out why the cost price has changed compared to the plan or the previous period.

Comparing two approaches

The company's financial results calculated using the direct costing method may differ from the results obtained using the full cost method.

Let's take an example.

The company during the reporting period produced 1,500 units of products. Variable costs for the production of a unit of output are 50 rubles. The total amount of fixed costs is 30,000 rubles. Sales volume - 1000 units at a price of 100 rubles. for a unit. At the beginning of the period, there were no inventories of work in progress and finished goods. Calculation by the method of full and truncated cost are presented in table. 2.

As can be seen from the example, the result of financial activity in the case of using different calculation methods will be different due to the fact that at the end of the reporting period the company had a stock of finished products in the amount of 500 units. In other words, if inventory levels at the end of the year increase, then the financial result determined on the basis of the full cost price will be higher than if it were calculated using direct costing. With a decrease in inventory levels, the picture will be reversed: when using a truncated cost, profit will be greater.

Table 2. Comparison of costing approaches

Indicators	Direct costing method (truncated)		Absorption costing method
	Calculation formula	Value, rub.	Calculation formula	Value, rub.
			100 rub. × 1000 units (Price × Sales volume)
unit cost			50 rub. + 30 000 rub. / 1500 units (Variable cost per unit + Fixed / Volume of production)
Cost of goods sold	50 rub. × 1000 units (Variable cost per unit × Sales volume)		70 rub. × 1000 units (Cost unit × Sales volume)
	100 000 rub. - 50,000 rubles. (Revenue from sales - Cost of goods sold)
fixed costs
Operating profit	50 000 rub. - 30,000 rubles. (Marginal Profit - Fixed Costs)		100 000 rub. - 70,000 rubles. (Revenue from sales - Cost of goods sold)

Actual and standard cost

Calculation can be made on the basis of actual expenses incurred by the enterprise or on the basis of established norms for the consumption of raw materials and materials, as well as standard labor costs.

The use of the standard cost allows you to control the efficiency of resource spending and respond in a timely manner to emerging deviations.

The actual cost can be determined only after all expenses are reflected in the accounting. The main disadvantage of this method is considered to be rather low efficiency (data can be obtained only after the completion of the order, the manufacture of the product, etc.). In practice, both approaches are usually used.

Cost Accounting Objects

Depending on the object of calculation, one can distinguish

• transverse,
• process,
• calculation of the cost of individual functions (Activity based costing, ABC).

The choice of one or another costing object is influenced by the specifics of the business (in-line production, small-scale production, accounting for individual orders).

Custom Method used in the manufacture of, for example, unique equipment, in the execution of individual orders. Transverse more typical for enterprises with serial and mass production, when the product goes through several stages of processing. In this case, the product of each redistribution (production stage) becomes the object of calculation. per-process typical for mining facilities, but is also used in industries with a simple technological cycle (for example, in the production of asphalt).

At ABC method cost accounting organized by individual functions, operations performed by company divisions. For example, the management of an auto dealer enterprise intends to control the cost price by function - the sale of cars in the sales department or their maintenance in the service center. This may be necessary when deciding to outsource individual business functions. In addition, ABC allows you to more accurately allocate indirect costs when calculating the full cost.

Quite often, calculation methods are used in combination. For example, a variant of an order-based costing method with incomplete cost accounting or a line-by-line costing using the consumption rates of raw materials and materials or taking into account their actual consumption is possible.

One of the main problems associated with calculating the total unit cost of production is the need to allocate indirect costs. The simplest way is the direct distribution of the costs of service units in proportion to a single base (wages of the main production workers, costs of raw materials and materials, man-hours). However, such an approach, as a rule, does not allow for reliable and economically justified distribution of indirect costs, which means that it can cause incorrect management decisions.

More accurate is the multi-level distribution method, which is performed in several stages.

Step 1. All costs for the period are grouped by department. For example, the following expenses will be grouped under the "canteen" subdivision: salaries of the canteen staff, food costs, the cost of electricity consumed, etc.

Step 2 The costs of support units are redistributed among the production departments and workshops. For example, the cost of maintaining a canteen must be distributed over two production workshops. To do this, you need to choose a base: in the case of a canteen, it would be advisable to distribute its expenses in proportion to the number of employees in each workshop.

Step 3 Costs attributed to production units are allocated to the output. For example, after the costs of maintaining the canteen have been reallocated to two shops, the cost of maintaining each shop (Shop Cost + Shared Support Department Costs) is charged to the output. As a basis for distribution, the number of man-hours spent on the production of each type of product, the cost of raw materials and materials, etc. can be used.

Calculation of the cost of production in a manufacturing enterprise: an example

Consider, using the example of a large machine-building plant - OAO SSM-Tyazhmash, how cost accounting can be organized and the cost of production calculated.

OAO SSM-Tyazhmash is a subsidiary of OAO Severstal, which specializes in the manufacture and repair of metallurgical equipment. A few years ago, the company launched a project to implement the Axapta system. At the same time, the principles of management accounting and the formation of production costs were developed. Prior to this, the cost of finished products was calculated for accounting and tax purposes, and management, with the necessary analytics for the financial director, was absent. The automated system "1C: Accounting" did not provide the required level of data detail.

Grouping costs

When forming the production cost structure, direct costs include material costs and the cost of production services from third-party companies. All costs that will need to be distributed to the objects of calculation are combined into groups depending on the source of their occurrence (see Table 3).

The company calculates the full production cost, while the amount of indirect costs in its structure can reach 40-60%.

The cost carrier (calculation object) is the production order; in the foundry, accounting is also kept by redistribution.

Table 3. The structure of the production cost of JSC "SSM-Tyazhmash"

Group	Accounting Analytics	Cost Source	Primary accounting documents
Direct
materials	Nomenclature cost center Cost type Order	Consumption of raw materials and materials, semi-finished products specified in the specification for finished products and semi-finished products	Acts of writing off materials to production
	Provider Order cost center Cost type	Provision of production services by third-party suppliers with direct inclusion of the amounts of these costs in the corresponding production orders	Invoices received from suppliers; certificates of work performed
Indirect
overhead costs	Staff Provider cost center Cost type	All general production expenses collected on account 25 “General production expenses”, both dependent on the enterprise (depreciation of fixed assets, payroll for workers) and due to external factors (services of water, heat suppliers, etc.)	Consolidated statements of wages, acts on the services of third-party organizations, etc.
Auxiliary materials	Nomenclature cost center Cost type	All expenses due to write-off for technological needs according to the nomenclature related to auxiliary materials (also taken into account on account 25 "General production costs")	Write-off acts, for example, for a repair fund, for labor protection, for the maintenance of fixed assets
Intershop cooperation	cost center Cost type	Costs due to the fact that the sections of the shops provide services to each other. Distributed between customer units in proportion to the time actually worked on the execution of their orders	Delivery notes, order cards, etc.

Attribution to the cost of direct costs

The initial step in costing is to allocate direct costs to production orders. As a rule, this is not difficult: in accordance with the specifications for types of finished products and semi-finished products, raw materials and materials are written off to specific orders in the analytics of cost elements and cost centers.

Distribution of indirect costs

The methodology for distributing overhead costs and attributing them to the cost of production includes several stages, which we will consider in more detail.

Collection of overhead costs. Their amounts are taken into account on account 25 in the analytics of cost elements and cost centers (production sections of workshops and non-production divisions of the enterprise). In the same account, all costs for auxiliary materials are collected and grouped by cost element and cost center. An example of accounting for business transactions with an indication of the code is presented in Table. four.

Table 4. Grouping collected costs by types and places of their occurrence

the date		Name	Amount, rub.	Section code (cost center)
		Other auxiliary materials
		Materials for labor protection
		Other fuels and lubricants
		Energy per technology

Structure of codes. The code consists of seven characters. Consider the code 008-02-05 "Other fuels and lubricants". The first three digits (008) - the code of the cost group "Maintenance of fixed assets", the next two (02) - the code of the subgroup "Fuel and lubricants", the last (05) - the serial number within the subgroup. Thus, based on the code, one can unequivocally conclude which group and subgroup this type of expenditure belongs to.

Cost center codes are formed according to the following principle. The first three digits are the shop code. For example, 020 01-03, where the workshop code 020 “Shaping and Foundry Shop - FLC” 01 indicates that these are the main production sections of the workshop, 03 is the serial number of the section within the workshop (in this case, the iron smelting section).

Allocation of collected costs to production orders. The basis for distributing the collected overhead costs to orders, including those associated with the use of auxiliary materials, can be man-hours, standard hours, machine hours, conditional tons, tons of surfacing, etc., that is, physical indicators.

To link the activities you perform to cost centers and cost elements, you must start from the following:

• with any technological operation performed as part of the order, there is a list of expenses, the amounts of which must be charged to the order;
• any technological operation must be associated with a specific section of the production shop. For example, a machine tool operation may be carried out in the machine shop of a mechanical repair shop or in the pre-production area of ​​an assembly shop. The cost of these operations will vary.

Collection of total costs for intershop cooperation. All expenses (both direct and indirect distributed) are collected on the basis of primary documents for production orders executed within the framework of intershop cooperation. In this case, the total time of work of each executing unit per customer unit in the period under review is summed up. Expenses for inter-shop cooperation are grouped according to the places of their occurrence and one type - “Total costs for inter-shop cooperation”.

Allocation of costs for intershop cooperation to production orders. As part of individual orders, work is performed (services are provided) that ensure the manufacture of the final finished product. However, all costs incurred under such “related orders” must be included in the cost of the finished product. In other words, they are redistributed between production orders, and not sections of the shops.

Final cost estimate for production orders. All costs collected within production orders are summarized, and the final cost price is calculated.

Consider an example of costing in the production of JSC "SSM-Tyazhmash". In the reporting period, three orders were completed - order 1, order 2, order 3. Direct costs for them amounted to 100, 200, 150 rubles, respectively. and were immediately charged to completed orders.

Orders were fulfilled by two production sites (site 1 and site 2). In addition, a service section was involved, which this month provided equipment repair services to the main sections. To simplify calculations for intershop cooperation, we assume that the main sites did not provide services to each other, as well as to the service site.

Collection of costs of the 1st and 2nd production sites. Section 1 worked 50 standard hours, its costs amounted to 500 rubles, so the cost of a standard hour is 10 rubles.

Section 2 worked 20 machine shifts, the total cost was 800 rubles, the cost of a machine shift was 40 rubles.

Collection of service area costs. For the service section, the production volume amounted to 30 man-hours, the total cost for the current period was 150 rubles, the actual cost of a man-hour was 5 rubles.

Allocation of service site costs to production sites 1 and 2. For section 1, the service section worked 10 man-hours, for section 2 - 20 man-hours. The operating time for the production shops will be used as the basis for the distribution of the costs of the service area in the amount of 150 rubles.

Thus, 50 rubles are additionally distributed to site 1. (10 man-hours. × 150 rubles / 30 man-hours), for section 2 - 100 rubles. (20 man-hours × 150 rubles / 30 man-hours). As a result, the costs of section 1 will be the sum of the own costs of this section in the amount of 500 rubles. and redistributed from the service area in the amount of 50 rubles. For section 2 it is similar: 800 and 100 rubles.

Redistribution of costs of production sites for completed orders. Section 1 worked 30 standard hours. to fulfill order 2; 20 standard hour. to order 3. This means that the second order will be charged costs in the amount of 300 rubles. (500 × 30/50), for the third order - 200 rubles. (500×20/50).

Section 2 worked for the execution of order 1 and order 3 for 10 machine shifts. Accordingly, each of these orders will be assigned its costs in the amount of 400 rubles. (800 × 10/20).

Redistribution of costs for intershop cooperation to orders. As a result of the distribution of the costs of the service section to section 1, we received 50 rubles. With the production volume of section 1 in 50 norm-hours. the cost of one standard hour will be 1 rub. By analogy, in section 2 it will be 5 rubles. (100/20).

Accordingly, 50 rubles will be added to the cost of order 1. from section 2 (5 rubles × 10 machine shifts), order 2 - 30 rubles. (1 rub. × 30 standard hours) from site 1, order 3 - 20 rub. from site 1 (1 rub. × 20 standard hours) and 50 rub. from section 2 (5 rubles × 10 machine shifts). Let's present results of distribution of expenses in tab. 5.

Table 5 Final costing of completed orders, rub.

Completed orders	Expenses					Total cost
	Direct	Plot 1	Plot 2	Shared service area costs
				plot 1	plot 2

In order to form the cost of production, as well as to make management decisions, it is important to correctly allocate costs. The selected order is used in the calculation of income tax. Although the legislation contains a list of expenses, the Instructions for Using the Chart of Accounts state that only amounts directly related to the production of products should be displayed under the item “Main production”. You will learn how it is more expedient to distribute direct and indirect costs from this article.

Definition

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

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

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 range. The coefficients and indicators by which the classification takes place are laid down in the accounting policy.

Distribution of costs by type of product

This process depends on the industry specifics of the organization and the chosen costing method. It is important to correctly establish the ratio between the manufactured products and the costs incurred. Indirect costs can be distributed in two stages. First, they are grouped according to the place of origin (workshop, division or department). Then they are redistributed by types of products. At the same time, 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.

Direct Cost Accounting

The costs associated with the manufacture of products are reflected in accounts 20 "Main", 23 "Auxiliary production". Analytical cost items are opened in their sections. Accounting is done in the following way:

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

DT 20 KT 28 - losses from marriage are taken into account.

Indirect costs are reflected in the items "General production", "General business" and "Costs for sale". The first group includes:

• expenses for the use of machinery and equipment;
• depreciation and repair costs of fixed assets used in production;
• utility bills;
• rent of premises, machines and equipment used in production;
• wages 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 industries are taken into account.

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

General running costs

• administrative costs;
• staff costs;
• depreciation of general business fixed assets;
• rent of premises for office;
• payment for information, audit and other services.

Such amounts are written off:

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

2) to account 46 "Sales" as conditionally fixed costs.

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

Calculation and analysis of direct costs

Parameters for the distribution of expenses should be fixed by the accounting policy of the organization. The financial result of the organization depends on the validity of the chosen method. Let's consider a specific example.

The enterprise produced 300 tables of type A and 250 of type B in a 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. B.

1. Distribute indirect costs on the basis of direct ones.

• A: 120 * 225 / (225 + 425) \u003d 41.5 thousand rubles;
• B: 120 * 425 / (225 + 425) = 76.1 thousand rubles.

Calculate the cost = (direct costs + variable costs) \ number 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 \u003d 380 thousand rubles.

2. Evenly distribute indirect costs

Calculate the amount of variable costs:

• A: 120*300 / (300 +250) = 65.4 thousand rubles;
• B: 120 * 250 / (300 + 250) \u003d 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 \u003d 199 thousand rubles.

TOTAL \u003d 393 thousand rubles.

The difference between the calculations is 13 thousand rubles. The financial result of the company 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 applicable if the products are produced in batches. Then for each order a card is opened, which displays direct and indirect costs. The unit cost is calculated by dividing the amount received by the quantity of products in kind.

In large technology organizations, there are a number of divisions. They are engaged in the production of semi-finished products and are connected with each other by a single production process. In such enterprises, costs are accounted for procedurally. First, the cost for each cycle is calculated, and then these figures are summed up and the final result is calculated.

Cons of the standard scheme

In a small business, allocating costs is easy. But if several types of products are manufactured in one workshop on a piece of equipment, the process becomes more complicated. In this case, employees of the planning department must develop write-off norms.

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

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

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

According to this classification, the same items of expenditure can be called direct in relation to certain objects and indirect - to others. This method avoids excessive accumulation of variable costs. Example: a certain group of equipment produces several units of products. Since it is impossible to calculate direct costs using the classical method, the costs are written off to the general production group. And in the neighboring workshop is the same unit. But the cost of its maintenance is two times less. Why is this happening? Because it was determined by accounting policy that costs are allocated only to products. But you can use other methods of classification. It's not even 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 to the entire range. But from the point of view of business efficiency, it is necessary to track the “profitability” of not only products, but also customers. Only in this case it is possible to 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 monthly redistributed between the sold goods 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 stock in the warehouse at the beginning of the month is determined.

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

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

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

According to account 44 DT, 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 debited to 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 and indirect. In a small enterprise, the crushing process should not cause problems. In large technological organizations, it is more expedient to calculate the calculation in cycles. In other cases, the method of distributing costs by type of product is used.

The editorial office of the journal was approached by a state autonomous institution (sports complex) with a question about the distribution of total costs between types of activities (types of financial support) and types of services provided. The main activity of the institution is the performance of work of a physical culture and sports orientation in the interests of society, in particular, the holding of educational, training and sports events included in a single calendar plan (gatherings, competitions). In addition, the institution provides paid services to citizens and organizations (provision of sports facilities for use, organization of corporate physical culture and sports events), and also carries out other income-generating activities that do not contradict the statutory activities (provision of property for rent, rental of sports equipment, hotel and other accompanying services).

The article, using examples, considers the methods for distributing the total costs of an institution (overhead and general business expenses) in accordance with Instruction No. 157n 1.

All costs of an autonomous institution arising from its activities are divided into direct and overhead (clause 134 of Instruction No. 157n). Direct costs are directly related to the production of products, performance of work, provision of services, they are immediately attributed to the cost of these products, works, services.

The cost of products, works, services is a cost estimate used in the process of its provision of material, labor and other resources. Cost planning is understood as a system of technical and economic calculations that reflect the amount of costs included in its composition.

The definition of overhead costs in Instruction No. 157n is not given. According to generally accepted rules, such expenses are understood as the production costs of an institution that cannot be directly attributed to a specific type of product, work, or service. These are the costs of maintaining and operating fixed assets, managing, organizing, servicing production, traveling, training employees, etc. Overhead costs of an institution are subject to distribution between types of activities (types of financial support), between types of services provided, in tax accounting. It is necessary to allocate such expenses even during their planning (that is, at the stage of drawing up a plan for the financial activities of an institution), in particular, when calculating the standard costs for fulfilling a state task, for maintaining property, and when calculating the cost of paid services. Paragraph 134 of Instruction No. 157n states that the distribution of overhead costs is carried out in proportion to indicators characterizing the results of the institution's activities (direct labor costs, material costs, revenue, etc.).

According to clause 138 of Instruction No. 157, in addition to direct and overhead costs, the institution's costs also include general business expenses and distribution costs. In order to figure out which costs of them are subject to distribution, we will build a detailed scheme (given below).

In the above scheme, direct and overhead production costs are combined into a group, which is conditionally called "production costs". In turn, the overhead costs included in this group are subject to distribution to the cost of manufactured products, works, services (by type).

According to clause 135 of Instruction No. 157n, the institution's general business expenses incurred during the reporting period (month), in accordance with the accounting policy approved by the institution, are also distributed to the cost of products, works, services, and in terms of non-distributable expenses - to increase the costs of the current financial year. These include non-manufacturing expenses.

In accordance with paragraph 136 of Instruction No. 157n, the amount of costs incurred by the institution as a result of the sale of goods, works, services, including in the process of their promotion, is distribution costs, which are also related to an increase in the costs of the current financial year.

Thus, overhead costs associated with the production of products, the provision of services, the performance of work, and general business distributable costs are subject to distribution. In accordance with clause 134 of Instruction No. 157n, the procedure for distributing such expenses is developed in the institution, taking into account industry specifics, independently (in agreement with the founder) or by the founder and is an element of accounting policy. We will talk about this further.

Distribution of total costs between activities (financial security)

When distributing overhead and general business expenses between types of activities, one should not forget that the main activity of an autonomous institution is carried out within the framework of a state (municipal) assignment, which is brought to the establishment by its founder. Financial support for such activities is carried out in the form of subsidies, which are allocated taking into account the costs of maintaining real estate and especially valuable movable property assigned to an autonomous institution by the founder or acquired at the expense of funds allocated to it by the founder for the acquisition of such property (with the exception of property leased with the consent of the founder), as well as the costs of paying taxes, the object of taxation for which is the relevant property, including land 2 (clauses 3, 4, article 4 of Federal Law No. 174-FZ 2).

The amount of subsidies is determined by the founder based on the calculation of the standard costs for the performance of work (rendering services) and the standard costs for the maintenance of the relevant real estate and especially valuable movable property, as well as for the payment of taxes. The procedure for calculating the specified standard costs for subordinate autonomous institutions is established by the founder. (For example, in accordance with Decree of the Government of the Udmurt Republic dated December 13, 2010 No. 379, such a procedure was approved by the Order of the Ministry of Finance of the Udmurt Republic, the Ministry of Economy of the Udmurt Republic dated February 15, 2011 No. 22/29.)

When calculating the standard costs, the industry specifics of the institution are taken into account. So, in relation to the holding of physical culture and sports events included in the unified calendar plan of interregional, all-Russian and international physical culture events and sports events, the norms for spending funds on holding these events were approved in accordance with the Order of the Ministry of Sports and Tourism of the Russian Federation dated April 16, 2010 No. 365. Thus, the founder approves the state (municipal) task and the amount of funds (subsidies) necessary for its implementation for the autonomous institution subordinate to him, based on the calculation of standard costs (taking into account costs directly related to the performance of work (provision of services) and expenses for the maintenance of property). The institution, on the basis of the information provided by the founder on the amount of financing, draws up a plan for financial and economic activities for the next financial year (plans expenses for certain items). All this is preceded by an analysis and corresponding calculations on the costs of the institution to fulfill the task of the founder. If the calculations of standard costs were made by the founder in cooperation with the institution, the directions for spending subsidies in the institution will be determined. However, in practice, in most institutions, the founder calculates the amount of financial support for the state (municipal) assignment independently, according to the established methods for calculating standard costs, and brings it to the institutions after the fact. In this case, the institution must independently plan (distribute) funds by type of expenditure.

It should be noted that in accordance with the Standard Form of Agreement on the procedure and conditions for granting subsidies for reimbursement of standard costs associated with their provision of public services in accordance with the state task (performance of work 4), the institution has the right to spend subsidies independently in order to provide state (municipal) services, perform works in accordance with the requirements for their quality and (or) volume (content) defined in the state (municipal) task. At the same time, an institution is not entitled to cover part of the standard costs through subsidies if it carries out activities related to the provision of services (performance of work) for a fee.

Consider the example of the distribution of total costs between activities at the planning stage.

When drawing up a plan of financial and economic activity for the next financial year, an autonomous institution must allocate the planned general economic expenses by type of activity. Income from subsidies for the implementation of the state task is planned on the basis of data received from the founder on the amount of subsidies allocated to him. In addition, income is planned from the provision of paid services (by type of service), as well as the provision of property for rent. The generalized planned indicators for the receipt of funds are presented in the table.

To be distributed:

According to the method of distribution of general expenses established in the institution, when planning financial and economic activities, total expenses are distributed in proportion to income by type of activity (in the total amount of income and excluding the amount of the subsidy allocated for the payment of taxes on property and land, as an object of taxation for which real estate is recognized and especially valuable movable property assigned to the institution), as follows:

1) the total amount of subsidies received for the fulfillment of the state task (excluding funds for the payment of these taxes) is 30,000,000 rubles. (31,300,000 - 1,300,000);

2) the total amount of receipts from all types of activities (excluding funds for the payment of these taxes) is 80,000,000 rubles. (81,300,000 - 1,300,000);

3) the share of income from subsidies is 37.5% ((30,000,000 rubles / 80,000,000 rubles) x 100%);

4) the share of income from income-generating activities is 62.5%

((50,000,000 / 80,000,000 rubles) x 100%).

The distribution of costs is presented in the table:

Type of expenses	KOSGU code	Subsidies for the fulfillment of the state task (37.5% of the total amount of expenses), rub.	Funds from income-generating activities (62.5% of total expenses), rub.
Communication services
Utilities, total
including:
For electricity
For heat energy
For water consumption and sanitation
Transport tax

In the future, the actually incurred general expenses are distributed between the types of activities based on the approved indicators of the financial and economic activity plan. To evenly distribute these expenses by type of activity, additional (auxiliary) tables can be developed to the plan of financial and economic activity, with a breakdown of planned indicators for income and expenses quarterly (monthly).

Distribution of total expenses between types of paid services

The institution organizes cost accounting for economic elements and costing items, depending on industry specifics. Industry regulations on the procedure for calculating the cost of physical culture and sports services are currently not contained in the information and legal base. In institutions such as a sports complex, the share of overhead and general business expenses is usually high and amounts to at least 60% of the total cost.

According to clause 134 of Instruction No. 157n, the choice of the method for calculating the cost of a unit of production (volume of work, service) and the distribution base for overhead costs between the objects of calculation is carried out by the institution independently or by the founder in such a way as to optimize the degree of usefulness of accounting data for management purposes with an acceptable level of labor intensity of accounting procedures . These methods are fixed either in the accounting policy of the institution, or by a separate normative act.

Consider, for example, the procedure for distributing overhead and general business expenses to the cost of certain types of services. At the same time, we note that the base for distributing such expenses in an institution can be chosen in proportion to another indicator in addition to the one given in the example (wage fund for key personnel).

The autonomous institution provides the following paid services:

Provision of sports facilities for use (service 1);

Sports equipment rental (service 2);

Hotel services (service 3);

Bath complex services (service 4).

According to the accounting policy of the institution, overhead and general business (distributable) expenses incurred during the reporting period (month) are distributed to the cost of services rendered in proportion to the wage fund of the main personnel directly involved in the provision of services.

In order to disclose information on the costs of providing services (including by types of services), the following accounts 5 are used as part of the working chart of accounts of the institution:

In December 2011, income-generating activities incurred the following general expenses:

Type of expenses	Amount, rub.
Overheads
Communication services
Thermal energy
Water supply
Equipment depreciation
General running costs
Insurance premiums

The determination of the share of labor costs and accruals for payments for wages of key personnel for services 1-4 in the total amount of labor costs and accruals for wages of key personnel is made as follows (figures are conditional in order to simplify the example):

According to the method of distribution of overheads and general business expenses established in the accounting policy in December, these expenses are distributed in the cost of services as follows:

Type of expenses	Total total expenses, rub.	Service 1 (24.5% of total expenses)	Service 2 (25.5% of total expenses)	Service 3 (42.5% of total expenses)	Service 4 (7.5% of total expenses)
Overheads
Communication services
Thermal energy
Water supply
Equipment depreciation
General running costs
Management staff salary
Insurance premiums

As of December 31, 2011, the following entries were made in the accounting records:

	Debit	Credit	Amount, rub.
Distributed costs for communication services:
for the cost of service 1
for the cost of service 2
for the cost of service 3
for the cost of service 4
Distributed costs for thermal energy:
for the cost of service 1
for the cost of service 2
for the cost of service 3
for the cost of service 4
Distributed costs for water supply:
for the cost of service 1
for the cost of service 2
for the cost of service 3
for the cost of service 4
Distributed expenses in the form of accrued depreciation:
for the cost of service 1
for the cost of service 2
for the cost of service 3
for the cost of service 4
Salary expenses of AUP are distributed:
for the cost of service 1
for the cost of service 2
for the cost of service 3
for the cost of service 4
Allocated expenses for accruals for the remuneration of AUP
for the cost of service 1
for the cost of service 2
for the cost of service 3
for the cost of service 4

In accordance with clause 137 of Instruction No. 157n, work in progress is reflected in accounting at the actual cost of direct costs. The amount of general business expenses of the institution is not included in the actual cost of work in progress.

Indicative list of common expenses

If an autonomous institution provides diverse services (as indicated in the example), the composition of costs in the formation of their cost will differ significantly. When developing in an institution its own procedure for calculating the cost of services rendered (by type of service) and distributing overhead and general business expenses, it is advisable to indicate in it lists of costs related to direct costs and costs to be distributed.

So, in the list of overhead and general business expenses, the following can be named:

1) overhead costs (costs associated with the production of products (provision of services):

Depreciation deductions for the full restoration of fixed assets, intangible assets according to the norms approved in the prescribed manner;

Expenses for the purchase of special forms and documents (tickets, travel forms for accounting and reporting), price lists, memos, etc., stationery, periodicals and related literature necessary for the purposes of production and management, as well as for payment for printing and binding works ;

Costs for business trips related to production activities, including the costs of issuing foreign passports and other travel documents;

Costs for labor protection and safety, including costs associated with the purchase of first-aid kits and medicines, visual agitation tools, for the prevention of accidents and diseases, costs for improving working conditions, providing sanitary and hygienic and living conditions;

Other costs, including payment for services of third parties;

2) general business expenses (costs associated with the organization of production (provision of services)):

Labor costs of employees of the administrative apparatus and business workers, including employees performing work on the basis of civil law contracts;

Accruals on the remuneration of employees of the administrative apparatus and economic workers;

Costs for the maintenance and operation of buildings and premises for administrative and utility purposes, utility structures, mechanisms, inventory, low-value and wearing items, including utility costs

services, repairs and maintenance;

Payment for communication services, including telephone, local, teletype, dispatch, facsimile, paging, mobile, telegraph, postal, etc., as well as the costs of maintaining and operating communication facilities, including the costs of repair and maintenance;

Expenses for fire protection of buildings and premises;

Costs for guarding buildings, inventory and other property of the institution;

Costs associated with the lease of buildings, premises and other property used by the institution for administrative, managerial and economic purposes;

Costs for transport services, including costs for the maintenance and operation of company vehicles, including costs for the repair and maintenance of vehicles, maintenance of garages, costs associated with renting vehicles, garages and parking lots, costs for the use of personal vehicles for business purposes, other operating costs, as well as the costs of hiring vehicles for official purposes from third-party organizations (including taxis - if there are documents confirming the costs);

Costs for the maintenance and operation of computer equipment and office equipment, signaling equipment, as well as other technical controls, including the cost of repairs and maintenance;

Payment for the services of banks for servicing the accounts of the institution, electronic payments by means of plastic cards (credit and debit);

Costs for payment of information, auditing, as well as advisory services, including on legal issues related to the implementation of the activities of the institution, accounting, taxation, business management;

Costs associated with training and retraining of personnel:

a) payment for training and advanced training on the basis of agreements with professional educational institutions of the Russian Federation (having the appropriate license), as well as foreign educational institutions and educational institutions;

b) legally established payments to employees at their main place of work during their study with interruption from work, including payment for vacations with pay and travel to and from the place of study for persons studying in evening and correspondence higher and secondary specialized educational institutions, in correspondence postgraduate studies ;

Costs of organized recruitment of employees, including costs associated with paying for the services of third-party organizations for the selection of personnel;

Costs for the maintenance and operation of premises provided free of charge to public catering enterprises (both those on the balance sheet of the institution) serving the employees of the institution (including depreciation deductions, all types of repairs to the premises, expenses for lighting, heating, water supply, electricity, and also for cooking fuel);

Representation expenses related to the production activities of the institution for the reception (including outside the location of the institution) and servicing representatives of other organizations, including foreign ones, who arrived for negotiations in order to establish and maintain mutually beneficial cooperation. Representation includes expenses related to the official reception (breakfast, lunch or other similar event) of representatives (participants), their transportation (including taxis), attendance at cultural and entertainment events, buffet service during negotiations and cultural program events, payment for the services of translators who are not on the staff of the institution;

Taxes, fees, payments and other mandatory deductions, which, in accordance with the procedure established by law, are subject to attribution to the cost;

Other costs, including payment for services of third parties.

Note that the above list of overhead and general business expenses is approximate. Certain costs may be related to a certain type of costs, depending on the composition of the costs of a particular type of service.

Read more about the distribution of total costs in tax accounting by non-profit organizations in the article by D. Calabura, No. 7, 2011.

______________________________________

1. Order of the Ministry of Finance of the Russian Federation of December 1, 2010 No. 157n “On Approval of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions and Instructions for its application."
   
2. The amount of subsidies for individual institutions may be zero, for example, if the institution provides state (municipal) services for a fee in accordance with the law and the income received from activities within the framework of the state (municipal) task covers the costs of their provision and the maintenance of property including the payment of taxes.
   
3. Federal Law No. 174-FZ of November 3, 2006 “On Autonomous Institutions”.
   
4. Approved by the Order of the Ministry of Economic Development of the Russian Federation dated December 03, 2008 No. 423.
   
5. In accordance with clause 138 of Instruction No. 157n, as part of the formation of an accounting policy, an institution has the right, taking into account the requirements of the legislation of the Russian Federation, bodies exercising the functions and powers of the founder to disclose information on the costs of manufacturing finished products, performing work, services, to establish analytical codes of types of synthetic account of the accounting object.

Cost allocation is a problem that is inevitable for almost every organization. Finding answers to questions related to the distribution and reallocation of costs is often a difficult and confusing process. The answers are very rarely unconditionally correct or absolutely wrong, due to the fact that the distribution of costs is conditional, and it is impossible to make the process of cost allocation completely accurate. But, in any case, this problem must be solved, due to the need to establish the unit cost of production. Let's try to consider in detail the essence and the process of cost allocation.

Cost allocation is the process of assigning costs incurred to specific cost objects. The management accounting system should allocate costs to two main groups of objects A: divisions and products. At the same time, one should take into account basic distribution functions:

1) collection of information on costs by responsibility centers (structural units (workshop, production site, team), which accumulate information on the costs of acquiring assets and expenses);

2) allocation of costs to a specific object (organizational unit or product);

3) ensuring objective planning, rationing, cost forecasting, accounting and analysis of possible deviations;

4) determination of the results of the activities of the structural divisions of the enterprise to reduce the cost of production;

5) identification of reserves for cost reduction for each group: division, products.

In turn, the costs that are subject to distribution are divided into two categories: direct and indirectly distributed (indirect).

Direct costs associated with the production of a certain type of product and can be directly and directly attributed to its cost - these are direct material costs and direct labor costs. Indirectly distributed (indirect) costs cannot be directly attributed to the cost of certain types of products and are distributed indirectly (conditionally). They are distributed among individual products according to the methodology chosen by the enterprise (in proportion to the basic wages of production workers, the number of machine hours worked, hours worked, etc.). This technique is described in the accounting policy of the enterprise.

The most difficult task in the formation of the unit cost of a product is the task of determining the amount of indirect costs attributable to each type of work or each unit of production. Their share in the total cost of finished products is significant and tends to grow for many enterprises. To allocate these costs to output types, a two-stage allocation process is used, which includes:

1) collection and redistribution of costs by cost centers. Cost Center- this is an organizational unit, or area of ​​activity, where it is advisable to accumulate information about the costs of acquiring assets and expenses. Most often, these are lower-level structural units that do not have relative independence, such as a production site, a team, a workshop.

2) redistribution of costs for products, i.e. cost objects - assigning them to specific products manufactured in a given workshop (or other cost unit), while using the appropriate distribution bases.

Cost Object is the organizational unit, contract or other accounting unit from which cost data are requested and against which the cost of processes, products, works, investment projects, etc. is measured.

The general scheme for the distribution of indirect costs can be represented as follows (Fig. 2).

Well, let's get started.

The 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 cost of delivering this material to us is itemized cost- cost taken into account in the system only in the sum ratio.

All itemized expenses or income, we notice even from the title, are accompanied in the system by an “expenditure 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 the accounting to be built by us correctly, we first need to correctly configure this very article.

1. Inclusion of TZR in the cost of goods.

Let us turn to our first task - reflection in the system TZR expenses.

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

The first thing we need to do is to indicate " Distribution option» .

The distribution option determines “where” the costs will be distributed in the context of this article. There are several of them and each has its own specifics. When you select one or another option, 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 task, we will do the following setup of the article:

Expenses accounted for according to the distribution option “for the cost of goods” are included in the cost purchased goods.

In the "distribution rule" field, we indicate what the amount of expense will be distributed relative to (I decided to distribute in proportion to the quantity):

In the "type of analytics" section, we indicate additional detailing of accounting - in the context of which the expense will be additionally taken into account; is informative; will be indicated in the tabular parts of the documents; does not affect the calculation of the cost of production; in the context of this analytics, you can analyze the cost in specialized reports. For example, I would like to keep records in the context of receipts:

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

The first is the very occurrence of this itemized cost and we will fix it with you through the document “Receipt of services and other assets”:

Let us dwell in more detail on the tabular part “expenses and other assets”: in the “content” field, we describe the content of the received service; in the field "expense item" we select our created item for accounting for TZR; in the "Analytics" field, we indicate the receipt, for the cost of goods of which we want the expenses to be distributed, that is, the cost of the goods received, according to this invoice, will be increased by the cost of the expense in proportion to the quantity.

Now let's check the corresponding reports: let's see the report on "income / expenses"

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

1. Accounting for income from the delivery of goods to the client

Now let's implement in the system the solution of our second task - reflection income received from the services we provide for the delivery of 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 income amounts will be taken into account in the system:

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

AT

4. Theoretical part. Options for distributing an item of expenditure:

« On the cost of goods» - expenses accounted for 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 are taken into account, that is, this is just our case:

« For line of business» - allocation of expenses to one or another line of activity of the enterprise. For example, for an organization engaged in various types of trading activities and the delivery of goods, you can separately account for income and expenses in the following areas: retail sales, small wholesale, work with distributors, provision of delivery services, etc. In the "distribution method" field, specify the method, the settings of which determine in relation to what to distribute the expense:

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

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

Cost analytics type- is informative, will be indicated in the tabular parts of 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 as well as the distribution option has several options and each carries its own meaning. The main thing to understand is that the distribution rule determines which departments' outputs (stages) the costs will be allocated to. At the same time, it is possible to specify both stages and departments manually.

Subsection « By stages". Here we indicate what exactly to distribute in the release. There are many options. For us, the “cost of material costs” that make up the output is suitable:

Below is an example of a setting - the distribution of costs for 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 cost of assets: fixed assets, intangible assets, R&D, construction facilities (indicate the appropriate type of analytics):

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

If the article for all departments should have one accounting account, then indicate it in the "Account Account" field, if there should be different accounting accounts for different departments, then you must click on the link "Set up accounting accounts for organizations and departments" and specify the necessary ones in the list accounts.

In the field "Type of expenses for the main activity", you must select one of the possible options, for example, for the expenses of the TZR, the type of expenses is indicated as "Transportation expenses", for travel expenses - "Travel expenses", for information services - "Other expenses", etc.