The pricing policy of organizations is very flexible. Firms develop price lists that provide a system of prices for goods depending on sales volume, payment terms, form of payment, delivery conditions, etc. d.

The price of a specific transaction is in many cases determined by the sales manager when concluding the contract. At the same time, it proceeds from the pricing policy formed by the economic planning or marketing division and enshrined in the organizational - administrative documents.

The procedure for developing, agreeing and approving prices should be executed in one organizational and administrative document - Regulations on the procedure for developing, agreeing and approving prices for serial products of a machine-building enterprise(Further - Position), the development of which is the first stage in the documentation and economic justification of the pricing policy. It should be noted that many organizations do not consider it necessary to adopt such a document. This may play a negative role and lead to additional explanations with the tax authorities during their audits.

Let's show what this document might look like.

Regulations on the procedure for developing, agreeing and approving prices for serial products of a machine-building enterprise

1. General provisions

The general management of the enterprise's pricing policy is carried out by the general director or chief designer.

The management of work on the development, implementation, and development of a pricing system at the enterprise is carried out by the Deputy General Director for Economics and Commercial Issues.

The Department of Prices and Pricing Policy (ODP) forms internal prices for products manufactured under government orders, as well as the cost of products for commercial orders using the recommendations of the Bureau of Export-Import Contracts (BEIC) and the Marketing Bureau (BM); carries out pricing work with suppliers of purchased components (PKI), assemblies and parts manufactured in cooperation:

requests prices for PKI, analyzes their level, organizes price coordination at the enterprise and with PKI suppliers. For PKI and materials whose cost is less than 5 thousand rubles. per unit (piece, kg, m, etc.), decisions to agree on the price are made by the relevant services independently, without the participation of the OTsIP;

calculates prices for material parts for cooperation;

maintains price statistics and correspondence on prices with suppliers of PKI and certain types of special-purpose materials.

Price and pricing policy for an enterprise are one of the essential elements of organizing enterprise management. Main targets:

coordination of indicative prices for products before they are put into production and firm fixed (negotiable) prices before the shipment date;

coordination of prices for PKI, details of cooperation on time, excluding disruption of delivery while ensuring break-even for the enterprise of this pricing decision.

The price of the product must be at a level that provides not only compensation for the costs of its development during the required period (if it was not financed separately), production and warranty service, but also to guarantee profit in the volumes necessary for the development of the enterprise and carrying out promising developments, and This ensures the competitiveness of the enterprise's products.

For serial products, before December 31 and June 31 of each year, the OTsIP develops, coordinates with the deputy director and approves a protocol of basic (minimum) prices with the general director. Prices for products set for a specific order are documented in the price protocol and are formed based on:

conditions of prepayment (amount and term of advance payment);

number of products (batch size);

urgency of deliveries (surcharges for urgency);

destination of supplies (state defense order, commercial supply);

warranty obligations;

delivery basis.

After approval of the price protocol by the General Director, one copy is transferred to the sales department for the purpose of promptly concluding contracts and agreeing on delivery terms.

During the period of validity of the base price protocol, the OCCP conducts operational monitoring of prices for PKI and the economic conditions of the enterprise (average salary level, overhead costs, etc.), and also prepares proposals for planned price adjustments. Unscheduled price adjustments are possible in the event of a sharp change in the components of the price structure.

Explanations for the process of development, coordination and approval of prices for the company’s products

1. Requests for product costs from customers with resolutions from the General Director are sent to the Deputy General Director for Economics and Commercial Affairs to resolve issues of interaction with customers (determining the commercial terms of a future order).

2. The Marketing Bureau organizes systematic work to formulate a competitive price, for which it requests from the leading designer of the department information about the product and its analogues in the Russian Federation and abroad (main technical parameters, information on the price of the analog; use alternative sources of information).

3. After receiving data from the design department (DC), the marketing bureau calculates the limit price based on the consumer properties of the product and the current market situation (model 1), and agrees on the price with the deputy director.

4. OC&CP issues memos (see Appendix) to obtain initial data to the KO, OTiZ, OGT, archive and the head department for conducting the CPI (model 2).

5. The executing units are obliged to provide the OC&CP with the requested information within the established time frame.

6. The OTsIP analyzes the received initial data, calculates the price and compares it with the limit price proposed by the marketing bureau.

In the case of placing the production of units and parts in cooperation, PDO and BOKP (Bureau of Organization of Cooperated Production) preliminarily report this to the OTsIPP to calculate limit prices for this material part.

7. If the estimated price is higher than the limit price, the deputy director organizes work to reduce costs at the enterprise and at the enterprises that supply PKI (model 3).

7.1. OC&CP sends memos to KO, OTiZ, OGT, PDO about the need to develop measures to reduce labor intensity by changing the design, additional equipment, etc.

7.2. OTsiCP calculates limit prices for PKI and coordinates them with suppliers.

8. After receiving proposals to reduce labor intensity and agreeing on limit prices for PKI, OTsiCP calculates the price with reduced costs, coordinates it with the deputy director and approves it with the general director if the calculated price is less than the limit price. If the settlement price still exceeds the limit price, the OC&CP will re-organize measures to reduce labor intensity. If it is impossible to ensure competitiveness, management decides whether to discontinue the product or modernize it in order to improve its technical characteristics.

9. OCCP prepares a response to the customer based on the approved price and agreed upon commercial terms.

10. To conduct work on pricing, the OTsIP receives information from the services of the enterprise, other enterprises and organizations:

PEO - economic indicators for the current year;

accounting - information on actual costs for orders; prices for purchased materials (monthly);

Quality Control Department (technical control department) - schedule for carrying out KPI (annually);

KO - technical conditions (TS) for the supply of products, technical specifications (TOR) for carrying out development work;

enterprise library - periodicals on pricing issues (magazines “Economist's Handbook”, “Economics and Life”, etc.);

enterprises - suppliers of components - prices for PKI.

Application

Algorithm for calculating prices using analogues

Calculation of the cost of the product “I”. As an analogue for determining the price of product “I”, product “A” was taken. The performance characteristics of the products are given in the table.

Tactical and technical characteristics of products
Main characteristics	Weightcharacteristics, %	K-36D-3.5E	K-36L-3.5Ya
1. Range of application
1.1. Altitude, km
1.2. According to indicator speed, km/h
2. Minimum safe height	At a speed of 741 km/h
exits for modes:
2.1. Inverted flight, m
2.2. Dive with an angle of 30 degrees, m
3. Weight of the accommodated crew, kg
4. Height adjustment, mm
5. Product weight, kg
6. PKI replacement period, years

The cost of the analogue for 2012 is 134,000.00 rubles. excluding VAT. Based on the data obtained above, we will calculate the price (P) of product “I” using the formula:

where C a is the cost of the analogue, rub.;

n- specific gravity i product characteristics that influence the price;

B i - i product parameter “I”;

B a i - i analog parameter;

V- braking coefficient (0.8–1.0).

According to expert assessment, the braking coefficient is taken at the level of 0.9.

Organizational operations in flows must be consistent in the length of time spent on their execution. The time to perform organizational operations must be equal to or a multiple of the flow cycle (τ). In multi-phase flows with cyclic start, it must be equal to or a multiple of the cyclic stroke (τс).

The time spent on indivisible operations has different durations and therefore it is impossible to combine indivisible operations into organizational ones with an equal or multiple time duration. Therefore, deviations from the calculated takt time are allowed by ±5% (practically ±10% are allowed).

The time spent on an organizational operation (t p) is calculated using the formula

where K is the number of workers employed in carrying out the organizational operation.

Multiple operations are often calculated in high-power flows (with a small clock cycle), when the time of a series of indivisible operations is 1.06 (1.11) or more times greater than the flow clock cycle. K is always an integer.

This formula expresses the main condition for coordinating the time of operations: the time of an organizational operation must be equal to or a multiple of the flow cycle with a deviation from it of ±5% (±10%).

In multi-phase flows with cyclic start, the main matching condition has the form

where C is the cycle of simultaneously manufactured models; t r.A, t r.B, etc. - time spent on the operation according to models A, B, etc.

As can be seen from the formula, the time spent on organizational operations in multi-phase flows is consistent across all models, i.e., the time spent on organizational operations on all models is determined (in total). At the same time, the time spent on individual models in an organizational operation may be different. For example, with τ av = 100 s, C = 3 and K = 1

However, t p.A can be equal to 285÷315 s, and t p.B and t p.C in this case should be equal to zero. This means that during this operation the performer processes only one model, and skips the next two models lying in adjacent cells of the conveyor. This disrupts the rhythm of the flow and makes it difficult to place processed products into the conveyor cells. Therefore, in multi-phase flows with cyclic start, in addition to the main coordination condition, an additional condition for coordinating the time of cyclic organizational operations is determined. An additional matching condition is determined by the formula

where t cp is the average time spent by an organizational operation on one model, s;

t o.r - permissible deviation in the estimated time of cyclic operations, s. It, in turn, is determined by the formula

where L is the step of the workplace (in the manufacture of coats it is 1.3 m);

l is the pitch of the conveyor nest (in the manufacture of coats it is 0.55-0.7 m);

t o.f - actually permissible time deviation when performing operations as a result of a broken needle, rethreading the bobbin thread, etc., p.

For manual operations, t o.f is usually taken equal to 60 s, for machine operations - 90 s.

Square brackets in the formula mean that only the absolute value of deviations is taken into account here. Signs are taken into account when checking by Σt o . *

* (Σt o is the sum of consecutive deviations from the average time of organizational operations with the same sign. This condition is taken into account when more than four models are produced simultaneously in a flow.)

Coordination of operations also includes determining the possibility of using multiple operations under the condition of operation without displacement (without exchange) * and checking the pitch of the nests. The possibility of using multiple operations when working without exchange is determined by the formula

* (Work without displacement (without exchange) - when the product does not change the cells in which it is placed at launch; the worker takes the product or part and, after processing, manages to put it in the same cell.)

where K is the possible multiplicity when working without bias;

L d - range of coverage of the worker’s hand; it is taken equal to:

when working while sitting 1.3-1.35 m;

when working standing 1.4-1.45 m.

The sign "≤" means that the multiplicity when working without offset can be equal to or less than the integer obtained from this formula. For example, it is necessary to determine the possibility of using ordinary multiple operations performed manually while sitting, if L d = 1.35 m; τ = 100 s; l = 0.5 m; t o.F = 60 C. Substituting the values ​​into the formula, we get

This means that in this conveyor flow, when working without offset, multiple operations can be performed, designed for no more than two workers.

The matching conditions improve with decreasing values ​​of the l - cell pitch. Therefore, in a number of factories, the nests on conveyors are made shorter, and the width of the conveyor belts is slightly increased, leaving the area of ​​the nests approximately equal to the area recommended in the literature. In KZ and KM conveyors, the length of the nests is reduced to a minimum.

Checking the pitch of the nests for equal operations of a single-phase flow is carried out according to the formula

where t o.f = 60 s for manual work;

t o.f - 90 s for machine work;

L - step of the workplace.

It is clear from the formula that the socket pitch is checked only for machine work at t o.f = 90 s.

In multi-shape flows, the nest pitch is checked for cyclic operations using the formula

where L is the step of the workplace;

t o.r - permissible deviations from the estimated time.

With a smaller nest spacing, the conditions for coordinating the timing of operations in the flow are better provided. But it is impossible to greatly reduce the pitch of the nests, as this will complicate the conditions for placing and finding parts in the nests of the conveyor. This is taken into account in the KZ and KM transporters by using height space.

In multi-sectional and aggregate-group flows, operations are completed for each section separately.

The acquisition of operations can be performed in the form of a table (Table: 18).

When compiling indivisible operations into organizational ones, the basic and additional conditions of approval are taken into account, as well as a number of other technological and organizational requirements set out below.

The Expert Council in the field of state defense orders under the Federal Antimonopoly Service of Russia conducted a survey of defense industry enterprises to identify the nature of disagreements that arise when setting prices for products, as well as when approving the reporting cost estimates for products. The results of the survey showed that among the members of the Expert Council in the field of state defense procurement under the FAS Russia, the presence of disagreements on determining the amount of costs was confirmed by 75% of respondents, disagreements on determining the composition of costs - 62.5%, cases of violation of the terms of approval for the issuance of an opinion - 50%, cases of unreasonable refusal of approval, issuance of an opinion - 50%, disagreements on determining the amount of profitability - 37.5%, disagreements on the use of price indices, deflator indices - 25%. On the website of the magazine “New Defense Order.

Calculation of the cost of products during the execution of state orders

Thus, based on the above Letter from the Ministry of Finance of Russia, the issue of distribution of overhead costs in scientific performing organizations when carrying out research and development work is currently regulated by the above-mentioned Methodological Recommendations. 3. According to paragraph 3 of clause 17 of the Methodological Recommendations, overhead costs in the cost of scientific and technical products may be distributed in another way, reflecting the specifics of a scientific organization.

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Thus, the Methodological Recommendations allow for the establishment of a different method of distributing overhead costs only based on the specifics of a scientific organization, but not based on the specifics of individual orders. Consequently, the organization in question, in our opinion, does not have the right to establish the specifics of the distribution of overhead costs based on the specifics of individual orders.

Specialists of JSC “BKR-Intercom-Audit” March 1, 2007

!military representative!

Attention VPK No. 1c, Methodological recommendations OR-22-2-46); - problematic issues of maintaining accounting, tax and managerial (analytical) accounting of general production and general business expenses; - issues of substantiating the composition and amount of overhead costs included in the price of products supplied under the state defense order, before the state customer, military mission, as well as before the state control (supervision) body; - the procedure for payment and reimbursement of overhead expenses using a separate invoice and without it; - separate accounting of costs under the heading “overhead costs” when preparing planned and actual calculations. SOME OF THE FEEDBACK FROM OUR LISTENERS WHO PARTICIPATED IN THE SEMINAR: “The topic of the seminar is very relevant today.
Over the past three years, no such seminars have been held on this topic.

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Price calculations and set of RCM goz

Attention

At the same time, the list of powers of military missions is specified in paragraph 8 of Regulation No. 804 and is exhaustive. According to paragraph 3 of Regulation No. 407, the initial (maximum) price of a state contract, as well as the price of a state contract with a single supplier, are determined based on the price of a unit of product, the volume of supply of products provided for by the State Defense Order, with the inclusion in the price of the state contract of the cost of auxiliary work (services), carried out on the basis of the conditions provided for by it for transportation, insurance, commissioning, installation and other work and taking into account other conditions that affect the price of the state contract.

An error occurred.

On the need and expediency of establishing the procedure and rules for the implementation of functions in the field of state defense of military representative offices on pricing, as well as the need and expediency of ensuring the possibility of appealing against the actions of the military representative. The working group “Improving public administration in the field of state defense orders” of the FAS Expert Council in the field of state defense procurement reports: The procedure for considering disagreements that arise when determining the price of products under the state defense order (contract prices between organizations participating in the implementation of the state defense order by Federal Law of December 29, 2012 No. 275- The Federal Law “On State Defense Order” (hereinafter referred to as the Law on Defense Order) is not regulated.

Untimely resolution of price disputes entails an increase in the time frame for concluding contracts and fulfilling state defense orders in general, and can create corruption risks and conditions for violations in the field of state defense orders in the future. This problem could be eliminated, on the one hand, by including in the legal acts regulating pricing procedures specific procedures and deadlines for agreeing on product prices under the state defense order, on the other hand, by introducing a procedure for considering complaints about unlawful actions of the state customer, representatives of the state customer ( violation of deadlines, unlawful application of legal acts regulating pricing issues, overestimation, underestimation of prices, etc.) when establishing and agreeing on prices for products under the state defense order.
ATTENTION! Please go to the page with the questionnaire and answer three questions on this topic.

Coordination of the amount of overhead costs by the military mission

The product price is the sum of justified costs for costing items and the amount of profit. State Defense Order executors calculate the values ​​of costing items of product prices in accordance with the agreed upon main economic indicators (standards), taking into account the values ​​of indices and deflators for indexing prices by cost items. Planned costing is formed on the basis of the standard requirements for raw materials and supplies, purchased semi-finished products (PPF) and components products (PKI); standard labor intensity; the cost of work and services of third-party production organizations, costs of special equipment, testing and other expenses.
The composition of costs (list of costing items) for the production of a unit of military products and the creation of scientific and technical products for military purposes supplied under the State Defense Order is determined by order of the Ministry of Industry and Energy No. 200 (“the two hundredth order”).
The company carries out scientific research and development in the interests of the Russian Ministry of Defense. At the same time, he applies the order-by-order method of planning, calculating and accounting for production costs.
The actual allocation of costs for orders, including wages and overheads, within the agreed standards, is controlled by a representative of the military customer. To perform certain work, third-party individuals are hired under contract agreements. The representative office of the military customer does not take into account the amounts of wages paid under contract agreements and written off as production costs under the item “Basic wages” when calculating the percentage of invoices. 1. Does the representative office of the military customer have the right not to accept the wages of the main production workers under contract agreements when calculating the percentage of overhead costs (b/s 26)? 2.

Regulatory acts regulating pricing in the field of state defense orders Features of the coordination of basic economic standards with the VP of the Ministry of Defense of the Russian Federation Calculation of cost, preparation of breakdowns for cost items included in the calculation Calculation of the cost of products (works, services) is the calculation of the costs of producing a unit of production (works) , services). If an enterprise manufactures products (performs work, provides services) as part of the execution of a state defense order (hereinafter referred to as the State Defense Order), then when calculating the cost there are many nuances that we will try to sort out.

Work performed during the implementation of the contract can also be financed based on the cost of individual stages. In the year the product is delivered, a fixed contract price is set for it. If, when concluding a government contract, an approximate (refined) price for a product is established, it establishes its validity period, the conditions for clarification and the procedure for changing to a fixed price. The executing organization coordinates prices for products with the representative office of the state customer - the Military Representation of the Ministry of Defense of the Russian Federation (hereinafter referred to as the VP of the Ministry of Defense of the Russian Federation), as well as with the consumer organization and the state customer, or only with the state customer for products supplied directly to it. To agree on the price, calculation and calculation materials are sent to the RF Ministry of Defense for the price offered by the manufacturing organization.

Many developers and other participants in the construction process encounter problems in approving estimate documentation. What are the features of such work? What points should be taken into account when preparing estimate documentation? How is the estimated cost calculated?

Basics of document approval

The process of approving estimate and technical documentation largely depends on the location of the structure. At the same time, the process of approving papers in relation to a particular project takes place in many organizations officially authorized to carry out such functions. Special structures check the documentation for compliance with the current technical regulations and the requirements of the Civil Code of the Russian Federation. No less attention is paid to the estimate documentation, which is checked for relevance, reasonableness of expenses and compliance of prices with those prevailing on the market at the time of construction.

Generally speaking, the approval of design and estimate documentation should take place with the participation of the following structures:

• district architect;
• Rospotrebnadzor;
• city ​​government;
• civil defense and emergency authorities;
• regional body dealing with issues of urban planning and architecture;
• energy sales companies;
• departments involved in environmental activities and city property;
• GUOP and so on.

If the facility is being built on a protected site that has any cultural or historical significance, additional approval may be required. But the estimate documentation in such a situation, as a rule, remains unchanged.

Features of budgeting

To simplify the process of approving estimate documentation, you should carefully approach the preparation of papers and involve only professionals in the calculations. It is important to consider that the cost of major repairs or construction represents the total amount of expenses that are necessary to implement a particular project. To calculate the cost of work, basic parameters are often used, that is, the cost of construction (reconstruction) of similar objects. Next, using justification, the development of design documentation is carried out, in which technical and economic parameters or solutions should be clarified.

As for the estimated cost, this term refers to the costs of constructing (reconstructing) a structure, taking into account already prepared design documentation. Development and approval issues are resolved on behalf of the investing party (customer) during the project development process.

Based on the size of the estimated price, you can calculate the size of capital investments in the process of investing in the construction (repair) of a building. In addition, the calculated cost is used when drawing up a contract for the purchase of goods, as well as in the process of settlements based on the fact of work performed. The estimate is often the basis for accounting and reporting, as well as evaluating the work of construction companies.

To speed up the process of approving the estimate, the following points should be taken into account when calculating the latter:

• Working documentation and project - including diagrams, equipment specifications, explanatory notes for the project, and so on.
• Standards for estimates existing at the time of drawing up the documentation. The costs of transport, purchase of equipment and furniture products should also be taken into account here.
• Relevant decisions from federal and municipal authorities in the sector of construction and overhaul.

When preparing an estimate, it is important to take into account the requirements for the composition of such papers. In particular, the documentation should include object, object-estimate and local-estimate and local calculations. It is also necessary to provide estimates, as well as general summaries of the developer’s expenses during the construction (reconstruction) of the facility.

Each type of calculation has individual characteristics. For example, local estimates are primary documents that are drawn up for a specific type of event. As for local estimate calculations, they will be required when there is uncertainty in costs and the need to clarify them. The latest calculations are carried out taking into account the assignment for the development of the project, the results of the technical inspection of the structure, as well as the list of works necessary to complete the assigned tasks.

In the process of drawing up an estimate for the construction or overhaul of a structure, the general principles of pricing that are in force at the time of drawing up the documents should be used. At the same time, the price of raw materials can be studied by both the investing party and the contractor at the stage of drawing up a contract agreement to perform work.

In the process of determining the price, the following documents must be drawn up: investor estimates with accurate calculations of costs (including probable costs), as well as contractor estimates in the case where the contract is drawn up on the basis of tender documentation. The cost of the structure (construction, repair) is determined by drawing up an estimate. The latter is drawn up taking into account current tariffs, norms and prices.

To ensure that approval of the estimate does not cause difficulties, it is important to accurately determine the estimated cost. In this case, the following documentation should be taken into account:

• Directly in the project - estimated calculations for specific types of expenses, general calculations of costs for the construction of an object, local and object estimates;
• For working documents - estimates of local and object types.

As soon as the project is ready (estimates and technical parts), the document is submitted for approval.

The next stage is examination by authorized authorities. Upon completion of the examination and after receiving a positive conclusion, the documentation is approved by the customer.

The last stage is obtaining permission from state architectural and construction control organizations. Only after this the construction itself begins.

Expenses are expenses that are incurred as a result of business activities. They lead to a decrease in the enterprise’s property or increase the obligation to repay the organization’s debt.

Most often, costs relate to providing the enterprise with new resources, purchasing necessary materials and equipment. In addition, expenses also include funds paid to employees for the work they do, taxes, rent, and much more.

There is a generally accepted classification of expenses, according to which company costs are divided into current and capital. Current expenses are associated with everything that was mentioned above, and they, in turn, are divided into production and, accordingly, non-production. Capital expenditures are investments in financial and non-financial assets.

In the budgeting process in a company, it is necessary to take into account all types of expenses in order to create the most complete picture of the enterprise’s work and to evaluate its effectiveness. This is why you should create a realistic spending budget and regulate it wisely.

Key points of choice

The financial crisis puts financial directors and their deputies under tight constraints when it comes to budget allocation and cost approval. It can be difficult to refuse something, especially since department heads are trying to attract the most money to their department.

It is quite obvious that, first of all, funds should be directed to those departments where there is an urgent need for them.

In addition, basic financing still supports the most important divisions responsible for the “life activity” of the enterprise, that is, those that generate profit and through which this or that organization actually exists. Next, the distribution is based on priority level.

Legal requirements

The maximum amount of expenses is determined by the amount of funds that can be spent on certain purposes during the reporting year.

The cost base for the financial year is detailed taking into account:

• formation of the volume of expenses in the current year, based on payments of settlement obligations;
• deleting settlement obligations that have already been repaid and those that have a limited validity period;
• indexation of employee wages;
• indexation of costs for ensuring the activities of the enterprise.

Planning and coordination of expenses are carried out taking into account certain cost items. At the same time, each article must be confirmed by its own detailed calculations, that is, it must state what the costs are made up of and for what purposes it is intended, following the example of calculating payments for utility bills.

Article 210 and its sub-article states that the wage fund is calculated taking into account the expected indexation for the financial year, in accordance with the legislation of the Russian Federation. Unscheduled expenses for increasing wages by an employee that are not supported by the relevant federal act are not covered by the insurance fund.

When calculating the wage fund, all types of salaries are taken into account, that is, various non-incentive bonuses and compensation, as well as financial assistance. In addition, “other payments” also include the payment by the employer of non-wage costs. For example, compensation for the use of a personal car for work purposes.

Article 220 deals with various types of services and payment for them. Thus, communication services include providing the company with postal, telephone, and radio communications. This also includes the Internet. Payment for them is carried out in accordance with contracts for the provision of this type of service.

Maintenance of work vehicles, that is, transport services, occurs under motor transport service agreements. Utilities are paid in accordance with indexation according to the development forecast of the constituent entity of the Russian Federation.

Rent for the use of certain premises is paid under a lease agreement per square meter. All other expenses that may arise either unexpectedly or planned must be supported by relevant documents on the provision of a particular type of service.

Article 260, entitled “Social Security,” regulates that all monthly payments as child support must be supported by certain regulations, which also in turn control the payment of tax bills.

The purchase of expensive equipment or other large expenses must be determined by necessity and supported by appropriate documents. Separately, you should consider the costs associated with sending an employee on a business trip. In the overall calculation of costs, it is necessary to include travel and accommodation costs and, in addition, daily expenses.

Budget structure and regulations

The production budget and production expenses budget can be compared with the sales and commercial expenses budget, because financial and economic indicators depend on these figures.

The volume of production and the main indicators that need to be achieved are determined by the production budget. The budget for production costs regulates all resources that will be spent on the sale of goods. Simply put, an expense budget allows an organization to meet its production budget by executing the production plan.

The production expenses budget consists of several types of budgets, and their structure can be very different depending on the company and the type of its activity. So, below is the following breakdown of the expense budget, which is the most typical.

The cost budget is classified by type of production, by cost items to which the production budget is associated, and directly by product.

The structure of the production cost budget includes the following characteristics, showing how efficiently the production process works:

• all costs of production;
• changing production costs;
• fixed production costs;
• percentage of compliance with the regulatory plan;
• losses due to excess production;
• percentage of defective products;
• stored inventories of manufactured goods.

The budgeting regulations for production costs consist of two parts. The first part concerns variable costs calculated according to special standards. Variable costs include the raw materials from which production is carried out and the labor of workers. These calculations are made by the financial directorate of the company in coordination with the production department.

Other production costs are much more problematic because they can rarely be fully calculated using conventional mathematical methods. When introducing regulated budgeting, special control over the expenses of the enterprise should be carried out.

The problem with regulating the budget is that there is often a deviation from production standards and technologies, which in the future can negatively affect the company and even bring it unforeseen large expenses.

Main articles

The main expense items are as follows:

• office;
• connection;
• transport and travel costs;
• Software and the latest information technologies;
• rental of premises and equipment;
• legal costs;
• servicing the cash register and paying for services at the bank;
• taxes and various fees;
• published periodicals, public consultation services;
• selection and training of personnel;
• payment of wages to employees.

Classic cost reconciliation method

Various methods are used to formulate a budget because there are many facts to consider during this process. The most important thing is that the founder needs to approach the process of regulating the budget taking into account both expense items and modern conditions for conducting trade and business in his organization and in its branches.

The first method is to limit expenses at a certain percentage. Now this method is used quite rarely for one very simple reason.

Modern technological processes are increasingly being automated, which should lead to a reduction in workers. However, this does not happen, so the percentage of administrative and managerial personnel increases compared to the number of irreplaceable workers.

The opposite situation may also arise when the automation process entails a reduction in production workers. As a result of the increase in production volume, it is necessary to expand sales markets and attract new people, which entails an increase in costs.

The second method is called ex-post, and it consists of the following: administrative expenses for the past period are indexed to inflation. When applying this method, it is important to take into account any changes in the structure of the organization, since new divisions may have been created or certain functions have been transferred to.

The third method links administrative costs and the final result, such as profit. Many people prefer to use this method because they find it the most effective. However, this is very difficult to implement.

The contractual, that is, the fourth method, involves budget planning, strictly taking into account the amounts in already concluded contracts and planned expenses in accordance with them.

Additional clarifications

You need to know some features of budgeting. For example, office supplies and communications services may be used by employees for personal purposes, so organizations often place restrictions on the use of these services. In addition, transportation costs include transportation services provided by third-party carriers and the maintenance of a personal vehicle.

Before purchasing new equipment, such as computers or all-in-one PCs, you should check the performance of other equipment. It often happens that some equipment in good condition is not used in an organization for years.

The situation is simplest with rent, since the time of its payment and the amount are clearly stated in the trade agreement.

Consulting services are typically a one-time purchase, but these days founders purchase annual services and operate over budget. An important part in planning expenses is also legal costs, which are often neglected.

Species classification and control

Costs are classified according to three main criteria:

When accounting for profit and loss, the classification of costs is as follows:

• costs of normal activities, that is, production;
• operating expenses associated with the purchase of intellectual property products;
• costs that do not lead to profit, for example, payment of fines;
• extraordinary expenses that the organization was forced to incur due to an emergency.

In addition, it is accepted to divide costs into permanent and temporary, indirect and direct, complex and elementary.

There are three types of cost control. The very first, preliminary control, controls the feasibility of certain costs in accordance with the prepared estimate.

Current control comes into force at time. To implement it, feedback is required. Current control is an important stage in assessing the efficiency of an enterprise.

And finally, the final control, which compares the results obtained and the planned ones and determines the reasons why some deviations occurred in order to take this into account next time.

Approval and distribution

During the financial crisis, the issue of distribution of funds, which are already in short supply, is acute.

This process includes six sequential steps:

1. Representatives of departments fill out applications for the expenditure of money under contractual obligations.
2. Department heads check these documents for correctness.
3. The CFO then distributes cash to each department in certain amounts.
4. The accountant compiles.
5. After this, these orders are automatically sent to the branches.

Applications are approved by the financial director or his deputy. He is also responsible for the distribution of funds, according to statements sent from department heads.

How are taxes calculated?

Profit expressed in monetary terms is the tax base and is subject to taxation. For all organizations in the Russian Federation, it is established that profit is what the organization receives in its pure form, minus expenses.

For the billing period, the company calculates the amount subject to taxation independently. The calculation form is recognized and approved by a special tax register. The calculations indicate income from core activities and non-operating expenses. If, as a result of all calculations, the company has made a loss, then its tax base is equal to zero.

If signs of insolvency arise, all the organization’s property is described, and it is recognized or a source of covering taxes is sought.

Option with administrative tools

It should be noted that the administrative budget requires the greatest care in its preparation. So, the person who does this should not have any conflicts with other departments and be aware of everything that is happening in the organization.

In addition, he needs to understand that each supervising manager will try to attract the largest amount of money to his department due to personal ambitions and obtaining maximum opportunities and powers.

Often, department management makes wrong decisions precisely because of this, and the company has to suffer losses. Therefore, the following conclusion suggests itself: the general director and owner of the organization must draw up and regulate the budget in advance.

Application Form

The application for the distribution of expenses should indicate all the basic information about the person paying tax fees, expenses of all types and categories, as well as the estimated shares for the distribution of funds, including units of measurement in the international system, volumes and the period of time for which these expenses were incurred .

The application must be accompanied by taxpayer documents evidencing and documenting the correctness of the declared indicators.

This application is then sent to the government agency in several copies. The document is signed and certified by the seal of the organization represented by the taxpayer. The application can be sent by mail and submitted in person or through your representative.

Thus, we can draw the following conclusion: compiling expenses and their distribution is an important and responsible activity that should be carried out by the general director of an organization, who is sensitive to all changes within it, takes into account its needs and is interested in obtaining maximum benefit from his work - this is also is the basis and key to success.