The relationship between cost accounting and the calculation of the cost of production (works, services)
Cost accounting is directly dependent on costing products. Calculation of prime cost is a complex system of economic calculation of production costs for the output of products and the cost of a unit of certain types of products (works, services). Calculation is made after the cost of production is completed.
Depending on the purpose, the time on which calculation is calculated, the way it is compiled, the calculation can be: planned, project, normative and reporting.
The standard cost estimate of the cost of certain types of products is the calculation of costs for the production of a certain type of products, works, services in the planned period. At the heart of the planned calculation are the rates of consumption of raw materials, materials, fuel, energy, disengagement for labor, estimates for management costs of divisions and enterprises, etc. Planned cost estimates are usually developed for the year, broken down by quarter and month. According to the planned calculations, the planned cost of all products is calculated.
The project (prospective) calculation is used for the economic justification of reconstruction of existing enterprises, equipment upgrades, implementation of inventions, etc. The design calculation is based on technical and economic standards for the use of raw materials, materials and other resources, the level of pay and other indicators. Depending on the purposes, project costing can be made both for all costs that form the cost price, and for some of their types.
Normative costing is compiled for the entire range of products based on existing norms and cost standards. It is used to identify deviations from the norms of consumption, the evaluation of work in progress and marriage. Normative calculation is used as a basis for developing a planned cost estimate, but it is distinguished by a greater degree of detail in material and labor costs.
The accounting calculation reflects the actual cost of production and is compiled according to the cost accounting in the context of the calculation items. The calculation of the actual cost is used to compile financial statements and to monitor the implementation of the plan of the enterprise at cost.
Taking into account the peculiarities of various industries, it is necessary to correctly establish cost accounting objects and calculation objects.
The objects of cost accounting are the places of their origin, types or groups of homogeneous products (enterprise, production, shops, stages, redistributions, orders, semi-finished products, finished products, etc.). The choice of objects of cost accounting is significantly influenced by the features of technological processes, the parameters of the products produced, the type of production, etc.
By calculation object is understood the type of products (works, services) of a certain consumer value. The list of calculating objects is developed at enterprises taking into account the type of production, product range, its complexity and a number of other characteristics.
Calculation objects have an economic relationship with calculation units, which are the units of the calculation object. In practice, the following groups of calculation units are used:
1) natural units - pieces, tonnes, kilograms, running meters, cubic meters, liters, etc.
2) conditionally-natural units (depersonalized, enlarged) - a pair of shoes of a certain model, a ton of cast iron of a certain type, etc.
3) conditional (reduced) units - alcohol 100% strength, etc.,
4) value units - rubles;
5) units of work - one ton of goods carried;
6) units of time - machine-hour, norm-hour, etc.;
7) operational units - power, performance, etc.
To calculate the cost price, as a rule, one meter is used, which is considered as the main one.
The principal feature of management accounting is the need to determine costs not only for the enterprise as a whole, but also for the cost centers and responsibility centers. Cost Center is a geographically separate organizational unit or part of a structural unit (cost center) where costs are incurred. Under responsibility centers in managerial accounting is understood structural units headed by a manager who has the right to control costs, as well as make decisions.
The organization of cost accounting by place of origin and responsibility centers allows decentralizing cost management, monitoring their formation at all levels of management, identifying perpetrators of unproductive costs, and increasing the economic efficiency of economic activities. As experience of foreign enterprises shows, most often the responsibility centers are classified according to the scope of authorities and responsibilities of managers (centers of costs, revenues (revenues), profits and investments), and also by the functions performed by each center (main (production) and servicing responsibility centers).
The method of accounting for costs and calculating the cost of production - is a certain relationship between methods and methods of accounting for costs in order to calculate the cost of production. Classification of such methods used in management accounting is shown in Fig. 2.2.
Fig. 2.2. Methods of cost accounting and costing
Details of cost accounting and costing will be discussed below.
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