Accounting for costs and calculation of the cost of production in mechanical engineering. Cost accounting for production orders in mechanical engineering as a management tool The main types of costs in mechanical engineering
4 TOOL AND EQUIPMENT COSTS.
In aggregated calculations, they are taken as a percentage of the cost of technological equipment and are:
· in serial production of general mechanical engineering - 10-15%;
· in large-scale production - 15-20%;
· in medium and small-scale production - 6-15%;
· in mass production - 25-30%.
The cost of tools and equipment is calculated by the formula:
Synstr. = Techn. rev. ,
where Tech.obor. – the cost of the main equipment;
Equipment . = 2427645 UAH (from table 1.1 the book value of all machines is taken)
Synstr. 
UAH
Of this amount, the cost of expensive equipment includes 20-30%
Health.instr.= 0.3 Synstr. = 0.3. 728293.5 = 218488.05 UAH
5 COSTS FOR PRODUCTION EQUIPMENT.
Costs for production inventory are generally accepted in the amount of 1-1.5% of the book value of technological equipment:
Ref.inv. = Techn. rev. .(1 ¸ 1.5) / 100,
Ref.inv. = 218488.05 . 1.5/100 = UAH 3277.32
6 HOUSEHOLD EQUIPMENT COSTS
The cost of household equipment is generally accepted in the amount of 1-1.5% of the initial cost of all equipment:
Savings.inv.=Cathedral. . (1 ¸ 1.5) / 100,
Ownership inv. 
All calculated data are presented in the table. 6.1
Table 6.1 - Summary sheet of fixed assets
| No. p / p | Name of fixed assets. | Book value UAH. | Depreciation rate | depreciation deductions |
| 1. | Buildings and constructions: | 1282050 | 5 | 64102,5 |
| 2. | Equipment: | |||
| a) production | 2427645 | 15 | 364146,75 | |
| b) lifting and transport c) control and measuring | ||||
| 3. | Tools and fixtures | 889152 | 25 | 222288 |
| 4. | Inventory: | |||
| a) production | 44457,6 | 25 | 11114,4 | |
| b) economic | 41711,2 | 25 | 10427,8 | |
| Total | 5304861,4 | – | 791730,85 |
Depreciation charges are calculated in accordance with the current depreciation rates, showing the amount of annual depreciation charges, expressed as a percentage of the book value of fixed assets.
7. CALCULATION OF OPERATING COSTS
7.1 Calculation of the number of shop workers
The employees of the site (workshop) include workers, engineering and technical workers, employees, junior service personnel, and students.
On the basis of the workshop, workers are divided into main and auxiliary. The main ones include workers performing operations for the direct manufacture of products of their workshop. The rest of the workshops are classified as auxiliary.
FEATURES OF ENGINEERING AND METALWORKING ENTERPRISES.
1. FEATURES OF TECHNOLOGY, ORGANIZATION OF PRODUCTION AND PRODUCTION OF MACHINE-BUILDING ENTERPRISES AND THEIR INFLUENCE ON STATEMENT OF COST ACCOUNTING AND COST CALCULATING
The features of machine-building enterprises lie primarily in the fact that one branch of machine-building combines production with different technological processes, different in the degree of combination, in the combination of technological operations, in the range of products.
However, all engineering enterprises have common features that leave their mark on the organization of cost accounting and costing.
These common features are:
The cost of materials takes from 70-90% of the cost of production;
Machine-building enterprises do not use raw materials;
The technological process at machine-building and metal-working enterprises includes, as a rule, the following technological operations: procurement, processing, assembly. In addition, there are a lot of auxiliary shops;
At machine-building enterprises, a wide range of rather expensive replacement equipment is used, which requires significant costs to maintain it in working condition.
In this regard, the range of cost items at machine-building enterprises is approximately the same and includes the following items:
Basic materials;
Purchased components and services of cooperative enterprises;
Auxiliary materials;
Returnable waste;
Fuel and energy costs for technological purposes;
Depreciation of special-purpose tools and fixtures and other special expenses;
Labor costs for production workers;
Deductions for social needs;
Expenses for the maintenance and operation of equipment;
Expenses for the repair of fixed assets;
Depreciation of fixed assets;
General production expenses;
Business expenses.
The full cost of commercial products is determined not only as a whole for finished products, but also for individual parts of products, in the event of their possible sale.
The given nomenclature of articles is recommended by industry recommendations for cost accounting, costing at machine-building enterprises. This nomenclature can be changed depending on the organization of production, on the specifics of production at a particular machine-building enterprise. In particular, heavy engineering plants allocate costs associated with intra-factory movement of goods.
As a rule, large machine-building enterprises that produce products of complex design, in cooperation with other enterprises, receive from them part of the parts and assemblies used in the assembly of the finished product.
In this regard, as part of the calculation, such costs are allocated in a separate article. The same costing item reflects the costs of paying for the services of cooperative enterprises for the performance of certain technological operations for this enterprise.
Due to the high material consumption of products of machine-building enterprises, as a rule, the cost of basic materials is reflected in the costing by groups of materials.
2. FEATURES OF INDIVIDUAL PRODUCTION IN MECHANICAL ENGINEERING AND THE APPLICATION OF THE ORDER METHOD OF COST ACCOUNTING AND COST CALCULATING
For engineering enterprises that produce products in small batches, or in general individual products that are rarely repeated during the year, it is recommended to use the order-based method of cost accounting and costing.
As a rule, output at such enterprises is almost individual.
Planning the cost of such products, as a rule, is difficult, since there are no norms of expenditure necessary for planning for order fulfillment.
Preliminary development of such norms requires quite a long time, which is associated with additional costs. Therefore, cost planning is based on the accepted estimates.
Consequently, cost control during order fulfillment is difficult. Production associated with a specific customer requires a clear organization of accounting for actual costs. Transferring costs from one order to another is not allowed. In this regard, at such enterprises, when accepting an order for production, a special statement is opened for this order or a card file for order fulfillment, which takes into account all primary documents for writing off the costs of material, labor resources to the cost of this order. Thus, the cost accounting object and the calculation object for the order method are the same. The object is an order, regardless of the number of products not included in it. At the same time, several orders can be produced in the workshop, at the enterprise. This results in indirect costs. This, at a minimum, is general production and general business expenses. For such costs, it is necessary to develop the principle of their distribution between the objects of calculation. As a rule, they are written off to the cost of actually completed orders in the current month, that is, such expenses are not left in work in progress. Evaluation of work in progress is made only at direct costs.
3. PRODUCT COST ACCOUNTING AND COST CALCULATING METHOD, ITS SCOPE, ACCOUNTING OBJECTS
At mechanical engineering and metalworking enterprises, which are distinguished by the simplicity of their products, the absence of an assembly operation, with the sequential processing of objects of labor on production lines, where the workpiece is at the input and the finished part is at the output, it is advisable to use the cost accounting method for costing and costing.
At enterprises producing simple parts or products (spare parts, tools), processing is carried out on production lines and includes a procurement operation and finishing operations. These production lines are set up to produce a given product. After the release of a certain series of these products, the production line can be reconfigured to produce another product.
The listed features of the same type of serial production make it possible to use the product-by-product method for calculating the cost. The object of cost accounting and the object of calculation is, as a rule, one product. In a direct way, they take into account the costs of basic and auxiliary materials, the cost of wages for production workers with deductions, the cost of maintaining and operating equipment, and compensating for tool wear. However, if several production lines are installed in the workshop, or if these production lines are reconfigured for the production of other products within a month, then indirect costs arise, the accounting object of which is the workshop as a whole. In addition, general expenses are also included in indirect costs.
The distribution of indirect costs between the objects of calculation is carried out in proportion to the base reflected in the accounting policy of the enterprise.
It should be noted that sometimes at small-scale production enterprises that produce the same type of products for sale, the products are bundled by the customer. The scope of supply includes several different items. In this case, the object of costing becomes a set of products.
With the piece-by-piece method at the enterprises of mechanical engineering, it is also possible to simultaneously use the step-by-step method. The need to use the progressive method arises at those enterprises where blanks are cast in foundries before metal machining.
With the cross-sectional method of costing, workpieces are carried out in two stages. First, the cost of steel smelting (iron casting) is calculated, and then the cost of liquid metal is included in the cost of the resulting cast billet.
Thus, at the enterprises of small-scale production, several methods of calculating the cost of production can be used simultaneously.
4. NORMATIVE COST ACCOUNTING AND COST CALCULATION METHOD. SCOPE AND MAIN PREREQUISITES OF ITS APPLICATION
The largest share in terms of marketable output is occupied by machine-building enterprises that produce mass-similar products of complex design.
As a rule, such products are produced on a stream by sequential assembly of parts into units, and then units into a finished product. Such enterprises are distinguished by the production of the same type of products for a long time. This produces one model, but modifications may vary. At the same time, modifications have minor differences, replacement of models is extremely rare. All of the above features of mass and large-scale engineering make it possible to apply the standard method of cost accounting and costing.
Uniformity, non-replacement of production for a long time makes it possible to scientifically substantiate, correctly calculate the norms of resource consumption for the production of each part, assembly and product as a whole.
The normative method of cost accounting and costing is based on the use of scientifically based consumption rates to account for the consumption of resources.
The essence of the normative method of cost accounting and costing is that in the absence of deviations in the technological process, the actual cost of commercial output can be determined by multiplying the standard cost of a unit of production by the volume of production produced.
If any deviations from the normative consumption of resources occur, they are recorded. Then the actual cost of a commodity output can be calculated as the standard cost of this output plus or minus the registered deviations from the norms.
Advantages of this method:
v A sharp reduction in accounting operations for the primary registration of the consumption of various types of resources;
v Efficiency of obtaining the actual cost of commodity output (per shift, day, etc.);
v There is a real opportunity to automate the process of cost accounting and costing of products;
v Gives you the ability to quickly respond to deviations from the norms of consumption that occur during the production process, that is, it allows you to quickly manage costs.
5. THE VALUE OF COST RATES AND THEIR CONSTRUCTION. PROCEDURE FOR PREPARING NORMATIVE COSTS
Application standard method of cost accounting and costing impossible without a scientifically based regulatory framework. The regulatory framework should include cost rates for each type of resource used for each part, assembly, product.
At the same time, cost rates should not only be scientifically substantiated during their development, but also changed taking into account the increase in the technological level of production, as well as the increase in the efficiency of production organization.
Under cost rate is understood as the maximum allowable consumption of specific types of resources for the production of a unit of product. To apply the standard method, it is necessary to use the following main groups of production cost rates:
Rates of consumption of materials, components, fuel and energy for technological purposes, that is, material rates;
Cost rates per unit of product and their corresponding prices, that is labor standards;
Rates of expenditure for maintenance of production and management, that is, rates of overhead costs.
The consumption rates of the main and auxiliary materials that make up the structural basis of the product are developed for each part with their subsequent generalization as a whole for the product. When establishing the rate of consumption of materials, the calculation of its losses during processing, the coefficient of use of materials is calculated. This coefficient shows the ratio of the weight of the finished product to the weight of the materials consumed for its production.
To material standards include fuel and energy for technological purposes, they are normalized per unit of production by type technological process.
Labor costs include norms for the cost of working time and prices per unit of output in monetary terms. They are calculated for each production operation, and then cumulatively for a part, assembly, product.
Overhead rates have their own definition and use. They are not installed on every detail, but are developed as a whole for the product. They are set only in monetary terms.
According to the scope of application, all of the listed norms are divided into:
Individual, which depend on the characteristics of the organizational and technological level of development of a given enterprise;
Industry-specific, which depend only on the type of product and do not depend on which enterprise they are used in.
Must match individual and industry standards. This makes it possible to use advanced experience in engineering and technology.
Norms for direct costs(material and labor) can be established in two ways:
The calculation and analytical method is based on the analysis of production conditions, on technological calculations;
Experimental-statistical method - data on the average consumption of resources for the previous period become the basis for calculating the norms.
Even if it is impossible to develop the norms by the calculation-analytical method, the use of the second method should be accompanied by a deep analysis of the statistical series.
According to the frequency of the norms can be current, that is, valid in the reporting period, and average annual. In any case, the norms must be progressive, they must take into account the latest achievements in technology, technology, changes in the organization of production, they must be dynamic.
On the basis of the normative base, a normative calculation is compiled. At the same time, in in full the regulatory framework should include:
1. Design specifications for the assembly (assembly) of products. The specification reflects the list of parts and assemblies included in this product.
2. Route sheet for the manufacture of parts and assemblies, which reflects the technological operations that these parts and assemblies go through.
3. Consumption rates of materials for the manufacture of each part.
4. Sheets of purchased semi-finished products and component parts and assemblies.
5. Labor cost standards in order to know how much to plan labor costs for this product.
6. Intra-factory statements of standard costs for maintenance and production management.
The standard cost estimate for the product is compiled in the following order:
1. First, only for direct costs, standard costing of parts is compiled.
2. On the basis of normative cost estimates for parts, normative cost estimates for assemblies are compiled. These calculations are also made only for direct costs.
3. A normative calculation of the product as a whole is compiled by adding the normative cost of assemblies and individual parts included in this product, the normative costs for assembling the product and the normative costs for maintenance and production management.
The objects of accounting are homogeneous groups of products for the main costs. At the same time, products of the same model and various modifications that differ slightly from each other in terms of material and labor costs may be included in a homogeneous group.
The object of accounting for overhead costs is a workshop, or an enterprise, or a production line as a whole. The object of calculation is a homogeneous group of products. Cost accounting objects and costing objects are the same.
Normative cost estimates are used monthly to determine the standard cost of actual commodity output. With automated accounting for production output, it is possible to determine the standard cost of actual commodity output at the end of each shift and on a daily basis.
In order for normative costing to really become a tool for managing costs, it is necessary to organize the normative economy in such a way that it is sensitive to changing norms. If the normative base is not amended in a timely manner, this will lead to the loss of almost all the advantages of the normative method.
At machine-building enterprises that use the standard method of cost accounting and costing, special economic services are created to monitor the state of the regulatory framework. This is the so-called Bureau of Normative Calculations.
6. ACCOUNTING FOR DEVELOPMENTS FROM THE STANDARDS
Deviations from the norm is the difference between the actual and standard spending of economic funds.
Identification of deviations should be prompt and complete. To ensure a systematic analysis of the cost and to prevent wastage of resources, as well as to eliminate losses, it is important not only to identify deviations from the norms, but also to establish specific causes.
As practice shows, the main share of deviations is accounted for by material costs.
Deviations from the norms of consumption of materials can be of two types: due to the replacement of one material by another, due to the replacement of prices.
Way of signal documentation;
Batch accounting cutting;
inventory method.
1. Signal documentation.
It involves the issuance of a special signal document in case of excess release of materials into production, as well as when replacing material. The very appearance of a signal document indicates the occurrence of deviations in the technological process and enables management to quickly respond to the elimination of these deviations. Signal documents at the end of the month are grouped into special statements in order to identify the impact of the replacement of materials on the cost of certain types of products.
This list is used to control the use of materials and conduct related economic analysis.
The advantage of this method is to provide the possibility of preventing waste of materials.
2. Batch accounting for cutting.
This method is used to account for the consumption of materials in mechanical engineering that are subject to cutting. Accounting for the consumption of such materials is made in the cutting chart. On the front side of the card is a cutting sheet of a standard form. If the cutting is given according to the standards, then the reverse side of the cutting sheet is not filled out, and the amount of material used is simply indicated on the front side.
If there are any deviations in the technological process, then the actual material consumption, the number of workpieces received are reflected on the reverse side of the cutting sheet, and on the basis of this information, the consumption coefficient for each part (workpiece) is calculated. The very presence of the filled back side of the cutting sheet already indicates the occurrence of a deviation from the norms of material consumption.
This method allows you to fix deviations, but it is impossible to prevent them.
3. Inventory method.
It is used for those types of materials, the consumption of which cannot be directly calculated (varnishes, paints, etc.). Deviations from the consumption rates of these materials are detected in various ways on the basis of data from periodic inventories of materials located at the workplace. The actual consumption of materials for production is determined as the difference between the sum of the balance of materials at the beginning of the period and their entry into production and the balance on the horses of the reporting period. Then, the standard consumption is determined by multiplying the number of finished products accepted by the Quality Control Department by the consumption rate.
Comparing the actual consumption with the normative one, deviations from the norms are determined.
This method is relatively easy, but it is inefficient. If a manufactured product is replaced during an accounting period, the resulting variances are difficult to allocate exactly between the cost of specific products. Therefore, this leads to averaging the actual cost of products.
Thus, almost all three methods of accounting for deviations from the norms can be used simultaneously.
Deviation from the norms of consumption of wages of production workers can be caused by the following reasons:
Change of approved technology;
Non-compliance of materials and blanks with technical specifications and standards;
Inconsistency of the category of work with the worker's contract.
Deviations from the norms of consumption of wages of production workers are drawn up with sheets for additional payment, which contain data on the nature of the deviation from technology or from established labor standards. The perpetrators, codes of parts or assemblies are indicated, and the data necessary for calculating earnings is provided.
Payment for downtime and marriage are drawn up in separate documents, but these deviations from the norms are taken into account under other cost items: “Marriage in production”, “General production costs”. Deviations from the norms of labor costs, recorded in the sheets of surcharges, are systematized by workshops, reasons and groups of homogeneous products.
In connection with deviations in the basic wages of production workers, deviations in additional wages also arise. The resulting deviations in additional wages are distributed among the products in proportion to the deviations in the basic wage.
All registered deviations in materials, wages are grouped in a summary sheet of deviations for the whole enterprise in the context of workshops and calculated product groups. This listing has two purposes:
For the management of the enterprise and its divisions, it carries information for making managerial decisions aimed at eliminating shortcomings in the organization of production technology, at finding and punishing the perpetrators;
· grouping all deviations that have arisen in the costing section and preparing these deviations for use in actual cost calculations.
7. CONSOLIDATED ACCOUNTING OF COSTS UNDER THE NORMATIVE METHOD. PROCEDURE FOR PREPARING REPORTING COSTS
Consolidated cost accounting has two options: semi-finished and non-semi-finished.
In each case, consolidated records are kept in a special statement. analytical accounting production costs, compiled in the form turnover sheet. In this statement, records are kept in physical and cost meters for each homogeneous group of products.
The basis for filling out the statement are reports on the use of materials in production, statements on the distribution of wages, summary statements of deviations from the norms and other accumulative accounting documents. The amounts of deviations from the norms are fully attributed to the cost of commercial production. In the subject statement, expense items are indicated with the allocation under the item "Basic materials" of costing groups of materials corresponding to those selected in the costing.
The predicate statement contains the following indicators:
1) the balance of work in progress at the beginning of the month;
2) recalculation of the cost of work in progress into an indicator corresponding to the level of norms established at the beginning of the month;
3) costs for the reporting period;
4) total costs with the remainder;
6) writing off the cost of the final marriage;
7) writing off the cost of parts, assemblies that turned out to be missing or redundant during the inventory;
8) writing off the cost of commercial products;
9) the balance of work in progress at the end of the month.
Costs for all calculation items are divided into costs according to current norms, according to deviations from norms. And, if necessary, also on changes in regulations.
Work in progress in the inter-inventory period is most often determined by the balance method based on the data of the consolidated cost accounting sheet.
Work in progress at the end of the period is equal to work in progress at the beginning of the period plus the current month's production costs minus the cost of the final scrap minus the cost of commercial output.
With the non-semi-finished method, with consolidated cost accounting, the actual availability of parts, assemblies, as well as various shortages (surpluses) are estimated according to the established cost items for the whole enterprise. At those enterprises where production costs are accounted for by separate workshops, the parts and assemblies actually located in them, that is, semi-finished products, are evaluated by cost items, taking into account the share of participation of each workshop for the manufacture of parts, assemblies. Data on the cost of the balance of work in progress by shop is then summarized for the enterprise as a whole and reflects the costs in work in progress with the division of the total amount into separate components by shop.
When using the semi-finished method, the evaluation of parts and assemblies is carried out for each workshop where they are available. Then, when they are transferred to other divisions, their cost is reflected in the item “Semi-finished products of own production”.
The sheet of summary accounting for production costs is the basis for compiling a reporting cost estimate for a certain type of product.
To determine the actual cost of the product, its standard cost for each costing article is multiplied by the deviations from the norms calculated in the consolidated cost accounting sheet, which are calculated by dividing the deviations from the norms and divided by the costs at current norms.
The resulting amount of deviations is added to the standard cost or subtracted for each costing item.
ACCOUNTING FOR PRODUCTION COSTS AND COST CALCULATION ACCORDING TO THE DIRECT-COSTING SYSTEM
The essence of this approach is to divide costs into fixed and variable.
Fixed costs are treated as indirect costs, while variable costs are treated as direct costs. At the same time, direct costs are taken into account by types of finished products (calculation product groups), and indirect costs are collected on a separate account and are not used in the calculation process. They are immediately written off to the general financial results of the reporting period in which they arose. Therefore, if we exclude variable costs for this product from the amount of revenue for each product, then we get the gross profit. By summing up the gross profit for each product, you can get the total amount of profit and, comparing it with the amount of fixed costs incurred in the reporting period, get the real financial result.
In addition, the use of this method makes it possible to reduce the amount of accounting work associated with the distribution of indirect costs between groups of calculated products.
The accounting process according to the Direct Costing system consists in dividing production costs into variable and fixed costs and calculating the cost of production at limited costs. Schematically, the accounting process occurs in two stages:
Calculation of the partial cost of each object of calculation;
Calculation of the financial result.
Revenues from sales of certain types of products are reduced by the amount of variable costs. This determines the marginal income (gross profit). The resulting amount of marginal income for all products is reduced by the amount of fixed costs. The financial result is determined as a whole for the enterprise.
Accounting for production costs and calculating the cost of production in mechanical engineering has its own characteristics.
Engineering products are characterized not only by their complexity, but also by their diversity and the urgent need for technical updating of their range. One of the aspects of technical progress in industry and other sectors of the country's economy finds expression in the continuous improvement of the means of labor produced by engineering enterprises for other industries.
Machine-building plants are material-intensive industries and the main consumers of metal in the country. In connection with the intensification of the process of specialization of machine-building enterprises, the share of purchased products and semi-finished products purchased on the side increases from year to year.
The reduction in the cost of industrial products is facilitated by the growth of labor productivity and savings in working time, the rational use of fixed and working capital, the reduction of waste of raw materials, the reduction of product defects, savings in the costs of maintaining the administrative apparatus, etc. An important condition for reducing the cost is the introduction of new equipment and production technology and the provision of the necessary specialization of production.
The implementation of cost savings involves the organization of a reasonable, complete, reliable and timely accounting of production costs.
The main objectives of cost management in this case are:
) determining the actual volume of output, its range and quality and monitoring the implementation of plans for these indicators;
) calculation of all actual production costs, unit cost of output and determination of deviations from planned costs;
) identification of internal reserves of the enterprise for further reduction of material, labor and monetary costs per unit of output.
Costs are taken into account by workshops, sections and departments, depending on the place of occurrence. In planning and accounting, a distinction is made between the production (factory) cost, the shop cost and the cost of the site (team). The production cost includes all costs, both technological and economic and managerial. The shop cost price unites technological and economic and administrative expenses of shops. The cost of the site (team) includes, as a rule, only technological costs arising in the manufacture of products.
According to the degree of homogeneity of the composition, elemental and complex costs are distinguished. Element costs are homogeneous in economic content, they include the cost of raw materials, materials, fuel, energy, wages, etc. Complex costs are a set of heterogeneous economic elements. These include costs for the maintenance and operation of equipment, workshop costs, general factory costs, costs for the development of the production of new types of products, losses from marriage, non-production costs. Each of the listed complex items includes, according to their intended purpose, the costs of materials, fuel, wages and other cost elements.
- Specialty HAC RF08.00.12
- Number of pages 244
I. Theoretical foundations of accounting and analysis of production costs
1.2. Classification of production costs for management purposes
1.3. The role and importance of accounting and analytical information in the process of making managerial decisions
II. Methodological bases for the formation of production costs in the management system 1. Current practice and the role of economic analysis of production costs in the management system
2.1. Formation of accounting information as the basis for making managerial decisions
2.2. Evaluation of the information base for cost management purposes
2.3. Organizational and methodological aspects of using the "Direct Costing" system in management
2.4. Methodology for the formation and use in management of the reduced cost M
III. Information and analytical aspects of the management decision-making process
3.2. Improvement of accounting and analytical information based on CVP analysis
3.3. Analysis in the operational management system
3.4. Analysis in the system of strategic cost management
Recommended list of dissertations
Accounting and analytical system of cost formation at industrial enterprises 2008, candidate of economic sciences Tsukanova, Elena Vladimirovna
Accounting and analytical system for autonomous cost accounting at enterprises of the machine-building complex 2006, Candidate of Economic Sciences Korostelkin, Mikhail Mikhailovich
Organization of management accounting of costs for the production of grain products: on the example of enterprises of the Volgograd region 2010, candidate of economic sciences Chernovanova, Nadezhda Viktorovna
Organizational and methodological support for management cost accounting and costing in small-scale engineering 2009, candidate of economic sciences Litvinov, Dmitry Nikolaevich
Accounting and analysis of costs in the operational controlling system 2003, Candidate of Economic Sciences Polushin, Andrey Petrovich
Introduction to the thesis (part of the abstract) on the topic "Accounting and analysis of production costs in the management system: On the example of machine-building enterprises of the Republic of Mordovia"
Relevance of the research topic. In a market economy, the main goal of the enterprise is to achieve maximum profit. All other goals are subordinate to this main task, since profit serves as the basis and source of funds for the further growth of the economic potential of the enterprise. Due to the fact that the economic result of production in general is determined by the difference between the income from the sale of products (works, services) and the costs of their production and sale, it is difficult to overestimate the importance of cost management in the enterprise.
In the conditions of intense competition between domestic goods and imported goods, it is important to exercise strict control over costs in order to increase the competitiveness of enterprises and improve their financial condition. One of the means by which an enterprise achieves a high economic result is effective management costs.
Cost management in an enterprise involves the performance of all functions inherent in the management of any object, that is, the development, implementation of decisions, as well as control over their implementation, where a special role is given to accounting and analysis, since accounting, as an element of cost management, prepares information in order to make the right decisions. , and analysis, as a constituent element of the control function, helps to evaluate the efficiency of the use of enterprise resources, identify reserves for reducing production costs, and collect information for making rational management decisions in the field of costs.
The objective need to study approaches to the methodology and organization of cost accounting and analysis, develop conceptual directions for the development of production cost accounting, increase the efficiency of cost analysis, as well as use analysis in the strategic cost management system in order to improve the subsystem of accounting and analytical support for the cost management process, determines the relevance of the dissertation research, its theoretical and practical significance.
The degree of development of the problem. In the pre-reform period, much attention was paid to the problems of accounting, planning, analysis of production costs, and costing. These were one of the central problems in the enterprise management system. The works of such domestic scientists as A.F. Aksenenko, P.S. armless,
A.Sh. Margulis, S.S. Satubadtsin, S.A. Stukov, N.G. Chumachenko and many others. However, the transition to market relations has caused the need to revise the methodology and methods of accounting, analysis and management of production costs.
The issues of accounting and cost analysis in the management system are quite relevant for countries with developed market economies. Prominent scientists of foreign countries devote their works to them: R. Vander Veel, V. Govindarajan, K. Drury, D. Siegel, J. Foster, Ch.T. Horngren, D. Shank, A. Yarugova and others.
B.V. Kovaleva, S.A. Nikolaeva, A.D. Sheremet and others.
Nevertheless, a number of theoretical and applied problems of improving accounting and cost analysis in the management system in the conditions of the formation of market relations are relevant.
Purpose and objectives of the study. The purpose of the dissertation work is to develop the main directions for improving the subsystem of accounting and analytical support for the cost management process of an enterprise in a market economy based on the generalization and use of domestic and foreign studies, as well as the practice of accounting and analysis.
In accordance with the purpose of the study, the following tasks were set in the dissertation work:
Based on a comparative analysis of the points of view of domestic and foreign scientists-economists on the content of the concepts of "production costs", "costs" and "production costs", determine the ratio of these categories in management accounting;
Conduct a comparative analysis of the classification of production costs in domestic and foreign accounting;
Determine the role and importance of accounting and analytical information in the process of making managerial decisions;
To analyze the essence and content of the main methods of formation of accounting information as the basis for making managerial decisions;
To analyze the main characteristics of the current practice of accounting for the costs of machine-building enterprises of the Republic of Mordovia and determine the directions for improving the formation of accounting information;
To reveal the essence of the reduced cost accounting system, to summarize its main features, advantages and disadvantages, to provide practical recommendations for organizing accounting using the Direct Costing system;
Conduct an analysis of production costs and production costs based on data from machine-building enterprises of the Republic of Mordovia and demonstrate its capabilities from a management standpoint;
To develop directions for improving the information and analytical aspects of the process of making managerial decisions.
Subject and object of research. The subject of the study is the patterns of accounting and analytical support for cost management in a market economy.
The object of the study is the features of the organization and methods of accounting and analysis of production costs in the conditions of light engineering in the Republic of Mordovia.
The theoretical and methodological basis of the dissertation work are the works of domestic and foreign scientists-economists on the problems of improving the organization of accounting and analysis of production costs as the main elements of the management cycle, publication of periodicals. When developing the main provisions, the author was guided by the adopted regulatory documents on the problems of forming the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), the main provisions for planning, accounting and calculating the cost of products for industrial enterprises, charts of accounts for accounting of financial and economic activities used in the territory of the Russian Federation and foreign countries.
The information basis of the dissertation work was the materials of the State Committee on Statistics of the Republic of Moldova, the Ministry of Economy, the data of annual and periodic reports, the data of the primary documentation of machine-building enterprises, system accounting.
In the process of work, methods of complex economic analysis, comparative analysis, groupings, economic and mathematical methods, including correlation and regression analysis, were used.
The scientific novelty of the dissertation work lies in an integrated approach to the study of the problems of accounting and analysis of production costs in the management system in a market economy, in the development of methodological provisions and practical recommendations for improving the subsystem of accounting and analytical support for the production cost management process.
The main results that determine the novelty of the dissertation research are as follows:
A methodology for the formation and use in the management of machine-building enterprises of reduced cost based on the analysis of cost behavior has been developed;
Directions for improving accounting and analytical information based on RMS analysis, marginal analysis have been developed;
Proposals have been developed to improve the operational cost analysis of machine-building enterprises based on the methodology for analyzing prospective costs and analyzing deviations, taking into account changes in the operating conditions of the enterprise;
The directions for improving the analysis in the system of strategic cost management in relation to the practice of machine-building enterprises of the Republic of Mordovia are determined.
The practical significance of the dissertation research lies in the fact that the results have the form of practical recommendations that allow for an integrated approach to improving the system for generating accounting and analytical information and using it to make effective management decisions. The received theoretical proposals and conclusions have been brought to the level of specific methodological developments for improving the accounting and cost analysis of machine-building enterprises. Some of the author's developments, in particular, the methodology for analyzing prospective costs, the methodology for forecasting break-even production, are used in the practice of the enterprises of JSC Saransk Instrument-Making Plant, JSC Saranskinstrument when analyzing the results of production and economic activities.
Approbation of work. The main theoretical and practical provisions of the dissertation were reported by the author at the First, Second, Third conferences of young scientists of Moscow State University. N.P. Ogareva (Saransk, 1996-1998); at the International scientific-practical conference "Anti-crisis management" (Saransk, 1997); at scientific conferences: XXIV, XXVII, XXVIII Ogarevsky readings (Saransk, 1995, 1998, 1999); at the All-Russian scientific and practical conference "Problems of the socio-economic development of the region" (Saransk, 1999); Mordovian Intersectoral Territorial Center for Scientific and Technical Information (Saransk, 1997, 1998).
Publications. On the topic of the dissertation research, 15 printed works were published, with a total volume of 2.06 pp.
The structure and scope of the dissertation. The dissertation consists of an introduction, three chapters, a conclusion, a list of references, including 145 titles, 10 applications. The work contains 229 pages, 56 tables, 25 figures, 10 diagrams.
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Dissertation conclusion on the topic "Accounting, statistics", Sarantseva, Elena Gennadievna
Conclusion
1. In the conditions of the formation of market relations, the role of accounting and cost analysis in enterprise management is objectively increasing. Efficiency, reliability, analyticity, timeliness are the most important requirements for accounting information in market conditions. The emerging trend of production growth, certainty with the sales market, which arose after last years in the domestic economy, contribute to the manifestation of interest in improving the accounting and cost analysis in the management system in order to improve production performance and increase the competitiveness of products.
Insufficient theoretical and practical elaboration of the issues of improving accounting and analysis of production costs in the management system in the transition to a market economy and their great importance for the development of the national economy as a whole and specific enterprises predetermined the need for an in-depth study of the problem posed.
2. The starting point for improving the management process is a clear definition of the concept of the management object, its content. For this study we are talking on a comparative analysis of the identity of the concepts of "production costs", "costs" and "production costs". The paper considers various approaches to the formation of these concepts, highlights the advantages of the resource approach, which characterizes costs as an outflow of capital, the use of which in the practice of domestic accounting in modern conditions is becoming most preferable. This approach will allow focusing on the essence of the relationship between financial and production accounting based on the ratio of the key concepts of financial accounting "costs" and production accounting "costs".
3. Comparative analysis classification features and groups of production costs used in domestic and foreign accounting, made it possible to determine the classification of costs for management purposes in relation to the practice of engineering enterprises in order to ensure the management of the necessary data. As classification features, signs are distinguished that allow grouping costs in terms of the possibility of management, forecasting, the speed of eliminating deviations, and the connection with the volume of production. The paper formulates the main provisions of the classification of costs and defines methods for dividing costs into fixed and variable components for engineering enterprises.
4. The analysis of the formation of accounting information on costs and the assessment of the existing information base of the composition of costs at the analyzed enterprises of mechanical engineering made it possible to identify the imperfection of the existing cost management system. The current cost formation methodology, as well as methods of organizing accounting, do not allow providing the process of making managerial decisions with the necessary accounting information, since the methods of cost accounting and calculating the cost of production used at domestic enterprises do not allow calculating a reliable value of the cost of production, which leads to the need to improve the methodological foundations formation of production costs. Mechanical engineering enterprises are recommended to carry out cost accounting using the Direct Costing system, that is, to calculate the reduced cost in order to improve the methodology for making managerial decisions, as well as the possibility of their adjustment from the influence of changes in market conditions and other external and internal factors.
The paper reveals the essence of the system of reduced cost, its types are considered, the main features, advantages and disadvantages are summarized, practical recommendations are given for organizing accounting according to the Direct Costing system.
In order to obtain the necessary information for managing enterprises, it is recommended to use the following cost accounting methods, which are a development of the concept of partial cost: multi-stage cost accounting, accounting for the reimbursement of fixed production costs. Multi-stage cost accounting includes the procedure of multi-stage accumulation of gross profit markup. The establishment of a percentage markup (margin) to cover the costs of each stage (segment) is recommended to be used to assess the payback of production types finished products, determining the profitability of individual divisions of the enterprise and finding the lower limit for selling prices. Using the method of accounting for the reimbursement of fixed costs of production will allow enterprises to calculate lower limit selling prices of products.
5. The main difficulty in applying the calculation of limited cost in the practice of domestic engineering enterprises is related to the difficulty of dividing mixed costs into fixed and variable parts, that is, determining the dependence of costs on changes in production volume, since part of the costs is classified as fixed. Analysis of the nomenclature of items of general production and general business expenses of OJSC "Saransk Instrument-Making Plant" showed that a certain part of the costs can be attributed to variables and their amount can be added to the reduced cost with a certain coefficient. The paper proposes a system of coefficients for the dependence of conditionally fixed indirect costs on changes in the volume of production according to the data of the analyzed enterprise. In order to most accurately separate the costs into fixed and variable components, it is recommended that mechanical engineering enterprises use methods based on the use of a standard regression analysis program. In order to improve the accounting of mixed costs at the JSC Saransk Instrument-Making Plant, a system of sub-accounts is proposed to reflect the fixed and variable parts of these costs, which makes it possible to strengthen control over the use of resources and provide a system for managing the necessary data on the state of costs at the enterprise.
6. The study of the current practice of economic analysis of costs for the production of machine-building enterprises of the Republic of Moldova made it possible to identify its shortcomings and determine the directions for improving the information and analytical aspects of the process of making managerial decisions. A retrospective cost analysis, widely used in engineering enterprises, excludes the possibility of monitoring and regulating the process of formation of production costs on an operational basis. In this regard, the dissertation discusses the possibilities of the SUR-analysis technique. RMS-analysis (break-even analysis) allows, on the basis of reduced cost, to predict profit based on the expected state of expenses, and also to determine for each specific situation the volume of sales that ensures break-even activity. The paper carried out this analysis on the example of a machine-building enterprise, which made it possible to establish a connection with the financial results of changes in the level of production volume. To calculate the critical volume of multi-product production, the paper proposes the application program "SRM - analysis", which allows you to quickly calculate with maximum accuracy the indicators: critical production volumes for each type of product, the amount of variable costs, sales volume. With the help of this program, the company can determine the degree of impact on the financial results of changes in the price of products, the amount of variable costs, set the number of products that need to be produced in order to obtain the desired amount of profit, determine the most profitable types of products.
7. Closely related to the break-even analysis is marginal analysis, which is an important tool for making managerial decisions. This analysis enables the heads of enterprises in the process of implementing production functions to solve the problem of choosing the optimal course of action and make many non-standard one-time decisions. In the work, a marginal analysis was carried out according to the data of JSC "Saran-skininstrument", which allowed the company to determine the type of product required for production, the optimal price, the best way to use production capacity, etc. Mechanical engineering enterprises are recommended to carry out this analysis in order to improve the efficiency of managerial decision-making.
8. Operational economic analysis is one of the most important tools for ensuring the flexibility of operational regulation and forecasting of economic processes. The high dynamism of economic situations inherent in a market economy creates the need to search for and apply new areas of operational analysis. The analysis and evaluation of prospective costs and analysis of deviations, taking into account changes in the operating conditions of the enterprise, are singled out as the most relevant areas in the dissertation. Forecasting the value of prospective costs is based on the calculation of fixed costs and variable costs per unit of a quantitative indicator for assessing the activities of an enterprise. Linear regression analysis based on the measurement of the average number of changes in one dependent variable (production costs) correlated with the average changes in the independent variable is recommended as the most advanced way to calculate the fixed and variable components of costs in order to predict costs. On the basis of the study, it was found that in order to obtain the most accurate results, it is necessary to use as an independent variable the indicator of machine time spent on the production of products, which ensures the maximum accuracy of the values in the formula "costs - production volume".
9. Improving the analysis in the system of strategic cost management is based on the idea of including in the scope of management accounting and analysis the study of issues of strategic development of an enterprise, industry, and the economy as a whole. The paper shows the relationship between the analysis of deviations in profit, as an essential component in the process of cost management, and the strategic context of the enterprise. Based on the data of OJSC "Saransk Instrument-Making Plant", an analysis of deviations was carried out, including a simple technique; a methodology for analyzing deviations, focused on management, based on identifying key factors affecting profit and calculating the impact of each of them on the deviation of profit; a methodology for analyzing deviations using a strategic scheme for the development of an enterprise. The study of the results of the analysis of deviations by three methods made it possible to draw conclusions about the feasibility of analyzing deviations in profit, taking into account the strategy of the enterprise, since it links the analysis of deviations to strategic goals. Mechanical engineering enterprises are recommended to carry out a value chain analysis, an analysis of strategic positioning, an analysis of cost factors as the main elements of strategic cost management.
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At engineering enterprises, the production process includes the manufacture of individual parts, their subsequent processing and assembly into units, assemblies and finished products. Complexity production process is determined by the number of manufactured parts, assemblies and products, the requirements for the accuracy of their manufacture, the variety and range of materials used, the level and nature of the specialization of the shops and the entire enterprise.
The technological process in mechanical engineering is divided into the following stages:
1.preparation
2.machining
3.assembly
At the procurement stage, the metal undergoes preliminary preparation, is cut into blanks and fed to hot stamping in the forge shop or cold stamping to the press shop. In foundries, castings of the necessary parts are obtained.
At the stage of processing, the workpiece parts obtained in the foundry, forging and pressing shops are transferred through the stock of workpieces or bypassing it to the mechanical, thermal and electroplating shops. After processing, finished parts are received, which are transferred to the warehouses of finished parts or for assembly.
At the assembly stage, the components and the entire product are assembled. In the assembly process, in addition to their own, they are used in in large numbers purchased components. The movement of parts of materials and semi-finished products in production requires strict accounting, therefore, in each workshop, a balance of movement (report on the movement) of parts and purchased semi-finished products in quantitative terms is drawn up.
After each stage, except for the final one, semi-finished products are obtained, which are consumed at this plant and partially sold in the form of spare parts to other enterprises. Therefore, along with the calculation of the cost of finished products, it becomes necessary to take into account the costs and calculate the cost of certain types of semi-finished products of our own production.
Mechanical engineering is usually characterized by a long production cycle. For the normal and rhythmic work of the enterprise, it is necessary to constantly have production reserves in the form of unfinished parts and semi-finished products with varying degrees of readiness. This, in turn, makes it necessary to distribute the costs recorded for the month between finished products and WIP balances.
The production structure and specialization of workshops have a great influence on the construction of production accounting. At a machine-building enterprise, workshops can be organized according to technological, subject or mixed principles.
The organization of workshops according to the technological principle is typical for enterprises with an individual type of production. And on the subject - with the mass nature of production.
The most widespread is the specialization of workshops according to a mixed principle, in which procurement workshops are built on a technological basis, and processing and assembly workshops on a subjective basis.
Mechanical engineering products are material-intensive.
The transfer of parts and blanks to the next stage of processing can occur directly from shop to shop or through inter-shop warehouses of semi-finished products.
Features of the technology and organization of production of mechanical engineering largely determine the production accounting, the choice of an object, methods for collecting costs and methods for calculating the cost of production.
18. Nomenclature of costing items of expenditure at engineering enterprises, objects of accounting, calculation, unit calculation
Accounting for production costs provides for the systematization of costs in production accounts, the calculation and write-off of services of auxiliary shops and the distribution of indirect costs. The choice of cost accounting objects depends on the scale of production, the nature of the product and the specialization of production.
Depending on the nature of the product and the specialization of production, the objects of cost accounting are: products (in industries that manufacture 1 or several products that differ from each other in the details of which they consist), parts of the product (in industries that manufacture large products for a long time), parts or assemblies (in industries that produce them), groups of homogeneous products (in industries where it is impossible to install used parts on such products during manufacture), order (in industries performing 1 type or set of works for 1 customer).
When choosing cost accounting objects, you should use the possibility of direct attribution of production costs to certain products.
The object of calculation are products included in a homogeneous group. In individual production, the object of accounting and costing is the order.
For the calculation of mechanical engineering, natural units of production, conditionally natural and cost units are typical. The use of natural units is difficult due to the wide range and variety of manufactured products, therefore, conditionally natural units (1 set) and cost units are most often used.
In mechanical engineering, the grouping of costs by calculation items approved by the Ministry of Industry of the Republic of Belarus is used.
1. raw materials - includes the cost of raw materials and basic materials that form the basis of production. The main materials are treated in a direct way, and the auxiliary ones are distributed in proportion to the consumption of materials at estimated rates, multiplying the estimated rates by the amount of output and WIP.
2. purchased semi-finished products and services of an industrial nature - relate directly.
3. Returnable waste - the cost of residual raw materials and materials, semi-finished products. Returnable waste is valued at a reduced price of raw materials. The cost of waste is excluded from the cost of raw materials and materials included in the s / s.
4. fuel and energy for technological purposes - accounting and distribution, as auxiliary.
5. wage production workers -
7. expenses for preparation and development of production
8. repayment of the cost of tools and devices for the intended purpose
9. overhead costs
10. technological losses
11. losses from marriage
12. other production costs
Articles 1-11 - production cost
12. implementation costs
1-12 - total cost
19. Features of the application of the normative method of cost accounting and calculation of the cost of production and features of its application in mechanical engineering.
At engineering enterprises with mass and large-scale production, the standard method of production accounting is the only acceptable method.
Accounting for actual costs is carried out separately by norms, norm changes and deviations from norms. The regulatory system is based on the preliminary rationing of costs and the calculation of the standard cost of production (regulatory bureau).
Qualitative norms of resource consumption are the basis of rational technology and organization of production and control in cost accounting. Under the consumption rate, it is necessary to understand a scientifically based minimum of resources in natural meters, limiting their consumption for the production of products of a certain quality.
In the regulatory bases, the main group of norms is the norms for the consumption of raw materials, materials, purchased components, fuel and energy for technological purposes; norms of time and rate for piece work and 1 products; norms of expenses for the organization of production.
One of the main elements of the normative method of accounting is the normative calculation. The basis for its compilation are the norms of expenditure of material labor and financial resources.
In mass and large-scale production, standard costing is compiled for parts, assemblies, machine kits and products in the context of costing items. Normative costing for parts, assemblies and semi-finished products of procurement workshops, workshop machine kits are formed only at direct costs. All other costs are charged directly to the products.
When rationing the consumption of raw materials and materials, the draft weight, net weight and returnable and irrevocable waste are calculated. The release of raw materials and materials into production is carried out according to the draft weight, which represents the rate of their consumption. Fuel and energy for technological purposes are normalized according to the stages of the technological process per 1 product. Labor costs and wage rates are set for each production operation and on an accrual basis for a part, assembly, and product.
In detail and nodal cost estimates, only direct costs are shown. The normative cost of a node is the sum of the cost of all parts included in the node, materials and wages consumed during its assembly. The cost of the node is determined on the basis of detailed calculations, the assembly costs are taken from the technological map of the assembly of the node. On the basis of detailed and nodal cost estimates, a standard cost estimate for the car kit is created.
The standard cost of a car kit is determined by summing up all direct costs for parts and assemblies assigned to a given workshop. Calculation for a part, assembly and machine kit is used when establishing the need for material and labor resources, when assessing the balance of work in progress, identified surpluses and shortages of parts and semi-finished products and final marriage.
Based on them, normative cost estimates for finished products are compiled.
The standard cost of the product includes all the main costs and expenses for the organization of production. Standard costing for products is compiled for all costing items and is used in determining the actual cost of finished products.