The main concepts that operateeconomic science, with a certain degree of simplification, are incomes and expenditures. Their ratio forms other economic categories. For example, with respect to a single product, the costs of production and sales form the actual cost, which is put in the price of the goods together with the desired profit. Concerning the general commodity turnover the actual cost price of the sold production reduces the received incomes of the enterprise, leaving in its order gross profit. And now let's move from simplification to reality: we will understand with such a multifaceted notion as the cost price.
In the Russian practice, there are 4 types of accounting for costs in the enterprise, which differ in the purpose and specificity of the formation of the analytical cost base, namely:
They are conducted at the enterprise simultaneously, thereforeit makes no sense to prioritize. Although the tax and accounting types of accounting are the most rigidly regulated by the criterion of punishment for improper performance.
As part of accounting based on PBUthe actual expenses of the enterprise are formed, and its purpose is to accurately account for the costs that are brought together in the balance sheet. If there is a concept of "full cost of sold products" in accounting, the tax account replaces it with simple summation of the company's expenses. Tax accounting involves the proper formation of a tax base for the calculation of corporate income tax. According to the tax code (Chapter 25), to find the tax base, the amount of the company's revenues can be reduced by the amount of expenses, with the exception of the list of costs presented in Art. 270.
Management accounting is used for purposesthe head of the enterprise. Depending on the tasks of the management, cost sampling, cost accounting criteria, cost parameters are changed. For example, within the framework of management accounting, it is possible to track the cost of a new product, to decide whether it should be further manufactured and sold, you can monitor the performance of a particular service in terms of the ratio of costs and revenues, or calculate the planned cost of the proposed project. In this case, the cost of sales, the formula for calculating it and the method of determination will vary greatly.
Statistical accounting is necessary for researchtendencies of economic development for certain types of activities, it is based on the analysis of accounting and on the reports of TEP of the enterprise.
Expenses are the resources used in the activity of the enterprise, the value of which is expressed in money equivalent. They can relate to costs, if implemented in the reporting period.
In accordance with the tax code costs - this is the documented costs of the enterprise incurred in the reporting period; they lead to a reduction in the organization's income from basic and other activities.
Costs is a concept of economic theory, very closeto costs. Costs are the costs of production and / or treatment represented in value terms. The summation of the costs of production and circulation forms the cost of sales, the formula for calculating which will be discussed later.
Binding of expenses to the reporting period and their relationshipwith incomes makes them the basis of cost formation. Therefore, we will continue to operate with the notion of "expenses", allowing the use of other concepts as synonyms.
In order to calculate the cost price, it is necessary to conduct an economically justified grouping of expenditures according to the chosen classification criterion.
Formation of production costs by economicelements is an aggregated grouping of homogeneous expenditures, more indivisible and independent of their origin. These include the following expenditure groups:
At summation of expenses on economic elements the cost price is formed. The calculation formula will be: CRP = PM + PFROM + PCO + A + PETC.
By the specific weight of a certain group of expenditures ingeneral structure can be concluded on the nature of production. For example, with a high share of labor costs and related social contributions, the enterprise is engaged in a labor-intensive type of activity.
Structuring of expenses by items impliesaccounting for dissimilar costs, with a separate calculation article may include several economic elements. Typical nomenclature consists of the following expenditure items:
1. Workshop expenses (PC), which form the shop cost (CC):
2. General production expenses (POP), which are summed up with the guild. As a result, the production cost of sales is formed (CPP):
3. Non-production expenses (PEaP):
4. Commercial expenses (PTO).
The specified costing items are formed. The calculation formula will have the form: CRP = PC + POP + PEaP + PTO.
Based on methods of grouping costs, several types of cost are distinguished.
There are several methods of accounting for costs and the formation of cost.
A) Define the cost of sales, the formula for calculating it is as follows:
FROMRP = CPP + PEaP + PTO - AboutNP, where all indicators in value terms:
B) Given the volume of products sold (ORP), you can find the unit cost of goods. For this, it is necessary to divide the total cost price by volume (Task No. 1):
FROMYE = CRP : ABOUTRP.
B) For analytical purposes, relative indicators are used (Task No. 2):
Marginal profit rate (HMP), which shows the ratio of variable and fixed costs in the enterprise, it is calculated by the formula:
HMP = (ПM / B) '100%, where
Coefficient of cost of sales (refers to transaction costs), shows the share of costs in revenue and allows you to assess the reasons for the decline in profits from the sale of goods, it is determined by the formula:
TOPSA = (CRP / B) '100%.
Profitability threshold (or break-even production) shows, at what volume of production costs pay off, it is calculated as follows:
TB = PFAST / (U - PBEFORE), where
We calculate the total production cost of a liter of juice. For the calculation, we use the following data.
1. Direct costs, thousand rubles:
2. Overhead costs of production, thousand rubles. - 2600.
3. For the reporting period, juice concentrate was used, thousand liters - 130.
4. The technology of juice production assumes loss of concentrate up to 3%, while the share of concentrate in the finished product is not more than 20%.
Progress:
1. Summing up all expenses, we will receive the cost price of the sold products, thousand rubles:
2500 + 70 + 2600 = 5170.
2. Let's find the volume of finished juice in physical terms, taking into account the technological losses, thousand liters:
130.0 - 3% = 126.1
126.1 * 100% / 20% = 630.5.
3. We calculate the cost of production of a liter of juice, rubles:
5170 / 630.5 = 8.2.
The table presents data on the formation of the profit of an individual enterprise, thousand rubles. During the reporting period, the volume of sales was 400 units.
| Indicators | Total | Per unit |
| Revenues | 200 000 | 500 |
| Variable costs | 120 000 | 300 |
| Marginal profit | 80 000 | 200 |
| Fixed costs | 70 000 | |
| Profit | 10 000 |
For each additional unit soldgoods marginal profit will gradually cover the constant costs. If one unit of goods is sold, the fixed costs will be reduced by 200 rubles. and amount to 69.8 thousand rubles. etc. In order to completely cover the fixed costs and reach the breakeven point, the company needs to sell 350 units of goods based on the following calculated data: 70000 / (500-300).
To determine transaction costs, the total cost of sales is used, the calculation formula is as follows: (120000 + 70000) * 100% / 200000 = 95%.
The marginal profit margin will be 40% bycalculation: 80000 * 100% / 200000 = 40%. It shows how the marginal profit will change when revenue changes, for example, an increase in revenue by 1 ruble will lead to an increase in profit by 40 kopecks, provided the same fixed costs.
Ability to calculate the cost of production,vary income and expenditure transactions, analyze the economic situation in each specific period in any data section is the key to the successful operation of the enterprise.
