In the process of implementing an operatingactivity at any enterprise there are expenses which do not enter into the cost price of services, works or products. They are reflected in the period in which they appeared. Such costs include administrative expenses.
To costs that are not included in thecost, include costs that are not related to commercial or production activities. These costs are called administrative costs. Included in these costs are:
Costs are recognized when economicbenefits provided that it is possible to reliably estimate its magnitude. Cost accounting is carried out together with an increase in liabilities or a decrease in assets. For example, when calculating the salary or accrual of depreciation. Administrative costs related to the management and maintenance of the organization as a whole are accounted for by acc. 92.
Administrative costs related to paymentwork of the leadership apparatus, are accounted for according to the nomenclature of posts. In particular, the accrued remuneration of the director of the company, his deputies, employees of the economic and accounting departments, chief engineer, secretary-typist and so on. transferred to the D-tsc. 92. At the same time the credit is credited. 66. Under the item "Deductions for social activities" contributions from the calculated salaries of the staff of the management apparatus are taken into account. At the same time, account 92 is debited, and sc. 65 is credited. Under the item "Business trips" the expenses of the staff of the management apparatus, the sum of the lifting ones are taken into account. In this case, debits. 92, and accounts 30, 37 are credited.
This article takes into account costs:
In these cases, also debited. 92. Accounts are credited:
The primary sources of information on administrative costs are:
Write-off of expenses is made out by the inquiry.Based on it, deb. 91 and credited with the invoice. 92. Analytical accounting is made in the report in the context of cost items aimed at management and maintenance of production.
Any administrative costs of an enterprise shouldbe justified. Costs are recognized as such if their implementation is justified from an economic point of view and their valuation is expressed in monetary terms. In accordance with Art. 252 NC, the reasonableness of the incurred costs is determined not only by actually received income in a particular reporting period. An important condition is the focus of costs on the extraction of profits.
As practice shows, the lack of methodology, withwhich helps determine the cost of management services, can not act as a basis for not recognizing the justification of expenses. This conclusion is present in the resolution issued by the Federal Antimonopoly Service of the Urals District on April 4, 2007. The increase in sales revenue and profit growth undoubtedly point to an economic justification for costs.
Any enterprise has at its disposallimited resources. Sooner or later, the head of the organization needs to reduce costs in all areas, by which it is possible. In such situations, as a rule, first of all, the reduction of administrative and managerial expenses begins. Various measures are taken for this purpose. Changes in administrative expenses can have a serious impact on the financial condition of employees. However, in many cases this is fully justified.
Outstaffing is actively used abroad.It is the withdrawal of employees from the state. But they do not stop working. They continue to fulfill their professional duties, but on several other conditions.
Another way to cut costs is tooutsourcing. In this case, non-core functions are taken outside the company's activities. They can be, for example, accounting, jurisprudence, marketing and so on. If necessary, the enterprise can conclude an agreement with a company that provides such services. Outsourcing allows you to concentrate on your core business.
