Personnel costs represent a set of costs associated with its attraction, remuneration, incentives, solution social problems, organization of work and improvement of working conditions.

These include: wages;

payroll; additional expenses; social payments.

Classification of personnel costs: basic costs, additional costs based on tariffs and legislation, additional costs of a social nature.

Basic costs: piecework and time wages (basic and auxiliary workers); salaries of staff members (managers, specialists, other employees); payments to freelancers; incentive payments; other payments.

Add. expenses based on tariffs and laws: unified social tax (contribution); payments ( insurance premiums) on voluntary insurance against accidents, etc .; payment of vacations; payment of disability, sick leave; costs to ensure normal working conditions and safety measures; costs of ensuring compliance with sanitary and hygienic requirements; payment for training, advanced training and retraining of personnel; costs of attracting personnel (hiring, selection, dismissal); other expenses.

Add. social expenses nature: payment of transportation costs; payment for housing and communal services; payment for medical and health services; payment for meals; payment for workwear; production fund social security; other expenses.

The total amount of salary intended for payment or paid out is called the wage fund. This fund includes a trace. main types of payments: 1. Payment for hours worked, including: a) wages at tariff rates, salaries, piece rates, monthly remuneration for seniority and length of service; percentage of the cost of services rendered, revenue; the cost of compensation in kind; cash and in-kind bonuses regardless of sources of payment; incentive surcharges

b) compensation payments in connection with the working hours and working conditions

c) payment to managers and specialists

d) fees for full-time journalists; Commission remuneration

e) payment of the difference in salaries during temporary substitution, part-time work and other unscheduled personnel.

2. Payment for unworked time, including: a) payment of annual, additional and educational leaves;

b) payment of grace period and time for performing state duties; donors;

c) payment for downtime not due to the fault of employees and forced absenteeism;

G) one-off awards according to the results of work for the year; payment for gifts;

e) compensation for unused vacations;

f) payments for the maintenance of housing, fuel, food; material help.

Areas of analysis of personnel costs: First, it is advisable to analyze the dynamics of personnel costs in relation to the main indicators of the enterprise for the relevant period: sales, production, profit, production costs; Secondly, it is necessary to monitor the share of wages in personnel costs. The latter, in addition to the current legislation establishing the size of contributions to social funds, is largely determined by the nature of social policy and incentive policy. If the latter are active, which corresponds to modern trends, then the share of wages should decrease, and vice versa.

Stages of planning personnel costs: 1.Analysis of costs by departments for the past year and their adjustment taking into account the above internal and external factors, on the basis of which a project of costs for the next year is created, both as a whole and for individual items; 2. Analysis of the plans of divisions and their adjustment in the general interest so that the increase in costs per employee does not outstrip the growth of labor productivity; 3. Approval by the company's management of the final version of the personnel cost plan and sending it to the divisions.

Factors determining the personnel cost planning process: federal and local legislation; upcoming changes in the taxation system; contractual or expected increase in tariff rates, adoption of new tariff agreements; possible changes in the organizational and management structure; additional involvement of personnel; advanced training, etc.

The mechanisms for the implementation of the personnel cost plan are changes in: the number of personnel, direct cost items, savings in wages as part of overhead costs.

When characterizing planning, the English scientist Akof emphasized that "a plan is a project of the desired future and ways to effectively achieve it." Based on the statement, we can conclude that the purpose of cost planning is to determine the possibilities for the most efficient use of resources (material, labor and money).

By timing, the following types of planning the cost of production (work, services) are distinguished:

1. prospective (covers a period of more than three years);

2. medium-term (from two to three years);

3. short-term or current (up to one year).

The purpose of long-term planning is to manage future operations in order to achieve the desired goal over the long term. And short-term planning, or budgeting, should reflect current conditions and natural human and financial resources which the enterprise has at the given period.

Cost planning is associated with the development of the following budgets: sales; commercial expenses; direct costs of material needs; production overhead; direct labor costs; management costs.

The development of the basic elements of the operating budget is important in budgeting. Enterprise budget - cash income and expenses, planned and scheduled for a certain period to achieve the set production and economic goal.

The summation of all types of costs allows you to determine their total value for an industrial enterprise.

Cost planning for the production and sale of products is carried out by various methods, which depend on the general economic conditions, the scale of the enterprise and its activities, the capabilities of accounting and management accounting... So, at enterprises producing various products, the cost is planned in the form of a certain amount of costs per ruble marketable products in wholesale prices, while an enterprise producing one type of product, the planned cost is set in an absolute amount per unit of product.

When accounting for costs in the context of fixed and variable costs, variable costs are planned. The planned amount of variable costs is determined as the product of unit costs per unit of production by the planned volume of production in physical terms. Fixed costs are assumed in actual value.

In planning, the method of forming the planned cost price based on the cost estimate is used. The estimate is drawn up by cost elements. For each element, development is carried out and costs are planned, based on the needs of production, taking into account the use of cost reduction factors.

All industrial enterprises, regardless of their organizational and legal forms and ownership, must calculate the cost of production.

Calculation of the cost of production by the method of summing up costs is used in mechanical engineering and other complex areas. In this case, the unit cost is determined by summing up the costs for the processes of the technological cycle or for individual parts of the product in the context of costing items and dividing the amounts received by the actual quantity of products produced. This method is most commonly used when calculating actual production costs.

The production cost estimate is the most important document in cost planning. The current (annual) cost estimate is an integral part of the enterprise budget. Most of the cost estimate is the cost associated with the release of the product. The estimate allows you to identify the direction of expenses, i.e. determine what part of them is associated with the release of finished products, an increase in work in progress, the development of new products, the provision of non-industrial services. Based on the estimated production costs, the profit from the production and sale of products, as well as the need for working capital, is determined.

The main purpose of cost planning is to determine the optimal cost of production with the most efficient use of all types of resources. Cost planning should be preceded by an analysis of the baseline cost level with the identification of reasons that cause costs that are not due to the normal organization of production. Thus, when planning the cost, the following tasks are solved:

1. Reveals internal reserves of reducing production costs.

2. The planned cost of a unit of production and the total amount of production costs are substantiated.

3. The amount of cost reduction in the planning period in comparison with the base one (in percentage) is determined.

Therefore, the starting point in planning the cost of production is to find ways to reduce it and justify them, develop a cost estimate for production, as well as determine the level of cost certain types products, i.e. preparation of planned cost estimates.

Several cost planning methods are known. The first method is the standard-balance method (direct account method). It is based on the application of sound norms and standards of use different types resources. The essence of the method lies in drawing up balances of demand and distribution by directions economic activity enterprises of material, labor and monetary resources to fulfill the production plan.

The second method of cost planning is the calculation and analytical (factor) method. It provides for the substantiation of the influence of technical and economic factors on the planned amount of costs. The results of calculations of the influence of technical and economic factors on the cost of production make it possible to establish the amount of its savings or cost overruns in the planning period compared to the baseline.

It should be noted that the amounts of the planned cost, calculated using the standard-balance and calculation-analytical methods, must be equal. This is due to the fact that the calculation takes into account the norms in force in the base period, taking into account their changes in the planning period.

To achieve optimal financial results, it is necessary not only to absolutely plan the amount of costs, but also to determine them in a rational structure.

The choice of the most suitable option for the specific conditions of the formation of the costs of the enterprise is the most important task of the financial service of the enterprise.

The next element of cost management is their analysis, therefore, let's move on to studying the analysis of the costs of production and sales of products at the enterprise.

The purpose of analyzing the costs of production of certain types and the entire set of products is to assess their actual value for a particular reporting period in comparison with their planned indicators and in dynamics, to identify reserves for saving costs and reducing costs per unit of the main type of product and determining specific measures for use these reserves in current activities and in the future.

In the process of analyzing production costs and production costs, an industrial enterprise:

1. Examines the value of the total costs for the reporting period and the rate of its change in comparison with the planned data, in dynamics and with the rate of change in the volume of sales of products.

2. Evaluates the structure of costs, the share of each item in their total value and the rate of change in the amount of costs by item in comparison with the planned data and in dynamics.

3. Compares the actual production and total cost for the main types of products and in their aggregate with the planned indicators and in dynamics, calculates the influence of the main factors on the deviation of these indicators.

4. Investigates fixed and variable costs, establishes break-even points for the main types of products and for the enterprise as a whole.

5. Examines the indicators of the contribution to cover the margin of financial strength and operating leverage.

6. Evaluates the cost of production by structural divisions, compares direct costs with their planned value in conjunction with the volume of output, and general production and general business costs - with the planned estimate.

7. Determines the share of non-production costs and trends in its change in comparison with the data of the previous period.

8. Establishes the validity of the choice of the base for the distribution of various types of costs (general production, general business, etc.).

Let us consider briefly the individual provisions of the methodology for analyzing production costs and the cost of production of an industrial enterprise.

In the process of analysis, the total costs for the entire volume of manufactured and sold products and their average size per 1 ruble are studied. products, their change in comparison with the plan and in dynamics.

The analysis uses the methods of horizontal and vertical comparison. In the course of horizontal comparison, actual data on the total amount of costs, as well as in the context of individual components, are compared with planned indicators or data from previous periods. In the course of vertical comparison, the share or share of each component in the total cost is determined and structural changes are identified.

Each enterprise performs a detailed analysis of the structure of production costs. First of all, the specific weight of each cost item for a certain period is determined, the rate of change in its value is estimated in order to identify costs that may become significant in the near future.

When considering the cost structure of an enterprise, each item should be evaluated in terms of its significance and controllability.

The generalization of the data of industrial enterprises made it possible to establish that materials, salaries, and overheads are important controlled items of expenditure. Electricity costs are growing at a fast pace. Among the most important controlled expenditures are social expenditures, which constantly require the availability of funds to cover them (this item exists only in the conditions of the Russian economy). Moreover, enterprises should cover this article regardless of whether they have a net profit or not.

Particular attention should be paid to the analysis of production break-even. In this analysis, the enterprise receives an answer to the following questions: what effect on profit would a decrease in the selling price and the sale of a large number of products have on profit, how much sales volume is required to cover additional fixed costs in connection with the proposed expansion of the enterprise, etc.

The purpose of a break-even analysis is to determine what will happen to financial results if a certain level of productivity or output changes.

The break-even analysis is based on the relationship between sales revenues, expenses and profits over a short period when the production of an enterprise is limited by the level of currently available production capacity.

An important generalizing indicator of the cost of production is the cost per ruble of commercial products, which is convenient because it has the property of versatility - it can be calculated in any industry of production and, in addition, clearly shows a direct relationship between cost and profit.

It is calculated relative to the total cost of production and sales of products in current prices.

The analysis of the cost per ruble of marketable output begins with the use of comparison methods. Comparison of the actual values ​​of the indicator with the planned one allows us to assess the degree of fulfillment of the plan to reduce the cost per ruble of marketable output. Comparison of the actual values ​​of the indicator with the data of previous periods allows us to trace its dynamics, as well as the effectiveness of measures to reduce the cost taken in the previous period.

Changes in the indicator occur under the influence of both objective and subjective, both external and internal factors. The external ones include: a change in demand for products, a change in prices for consumed raw materials, a change in the price of products, etc. Internal: change in product quality, change in the structure and assortment of output, change in the level of resource intensity of products, etc.

An important point is the analysis of the behavior of costs and the relationship between the volume of production (turnover), cost and profit, because necessary condition profit is the level of development of production, ensuring the excess of proceeds from sales over the costs of production and sales.

The degree of responsiveness of production costs to a change in the volume of production can be estimated using the coefficient of responsiveness of costs, which is expressed by the formula:

K is the coefficient of response of costs to changes in the volume of production;

S is the change in costs for the period,%;

N - change in production volume,%.

Depending on the value of the response coefficient, typical business situations are distinguished, which are listed in the following table:

Table 1.1

Classification of the nature of costs

To ensure a reduction in the cost price and an increase in the profitability of the enterprise, the following condition must be met: the rate of decrease in digressive costs must exceed the rate of growth of progressive and proportional costs.

An important aspect of analyzing fixed costs is dividing them into useful and useless. This division is associated with an abrupt change in most production resources. For example, a company cannot purchase half a machine. In this regard, resource costs do not grow continuously, but in leaps and bounds, in accordance with the size of a particular resource consumed. Thus, fixed costs can be represented as the sum of useless useful costs that are not used in the production process.

Dividing costs into fixed and variable, and fixed costs into useful and useless is one of the features of direct costing. The value of such a division is in organizing rational management accounting and improving the quality of operational data on profits.

An important point in the cost analysis is the analysis of the costs of raw materials and supplies, since they are direct and occupy a significant share in the cost of industrial products. Analysis also begins with the use of a comparison method. In the process of analyzing direct material costs, they study compliance with the approved consumption rates of material resources.

Saving the consumption of material resources in comparison with the plan creates real prerequisites for an over-planned reduction in costs and additional output. Cost reduction while maintaining the same prices for finished products leads to an increase in the profit of the enterprise and an increase in profitability, and, therefore, creates real opportunities for the enterprise to work on self-financing.

Reducing the cost of producing a unit of output is the material basis for lowering prices for industrial products, which leads to a decrease in production costs in other industries, to a decrease in capital investment costs and at the same time creates conditions for lowering retail prices for consumer goods. Reducing the cost of production and sales of products leads to an acceleration of the turnover of working capital in industry.

Direct material costs are variable, so their value depends on the volume of production. To identify the main factors affecting the total amount of direct material costs, this indicator is presented in the form of a factor model, reflecting its dependence on four factors: the volume of production; product structure; consumption of raw materials and materials in kind per unit of production; the average price per unit of material resources. The amount of material costs for a particular type of product depends on the same factors, except for the structure of products.

The organization has the ability to choose an accounting policy in particular the construction of accounting for production costs. The new chart of accounts offers a choice of several production cost accounting schemes. The choice of this or that option depends on a number of factors, the main of which is considered the specifics of the activity, organizational structure, technological structure, management organization.

In all cases, two concepts are widely used in the calculation - standard costs and estimated costs. The norm allows you to estimate the cost per unit of production, and the estimate - for the entire volume of activity. The normative method of accounting for unit costs allows for detailed analysis of differences in actual and planned estimates and allows for more effective cost management, including their planning.

In the planning process, Russian enterprises do not assess the effect of operating leverage, the contribution to coverage ratio, and do not assess the margin of financial strength. If there is no information about variable and fixed costs, it is impossible to estimate how close the sales volume is to the break-even point, what effect fluctuations in sales have on profit and loss, and how risky the business is in terms of increasing the share of fixed costs in the current sales volume.

At industrial enterprises, various methods of calculating the cost of commercial and individual types of products are used: the standard method of calculating, the method of summing up costs, Direct costing, Absorption costing, the method of eliminating the costs of work products, the method direct calculation, the method of proportional distribution of costs and the combined method of calculation, etc.

Direct costing is a method of calculating the cost of production, based on the division of all costs into fixed and variable, with the assignment of fixed to sold products... This method, regardless of the accounting policy at the enterprise, is necessary in management accounting. Its content includes: accounting for specific production costs; allocation of fixed costs in total to financial results rather than posting them by product type; dividing costs into fixed and variable costs, which makes it possible to conduct a break-even analysis; the use of more flexible pricing, which allows to increase the competitiveness of products and reduces the possibility of "settling" of products in the warehouse; the ability to determine the profit that the sale of each additional unit of production brings, planning prices and discounts for a certain volume of sales; assessment of stocks of finished goods in the warehouse only at variable costs.

Order of the Ministry of Finance of December 20, 1994. №167 "Accounting policy of the enterprise" allows the cancellation of plant-wide (general) costs for the period directly to reduce sales proceeds without distribution by type of product.

Abstraction costing is a method of calculating the cost of production with the distribution of all costs between the products sold and the remaining products in the warehouse. This method is called the total cost allocation or absorption method. When using this method, it is possible to regulate the amount of reported profit by changing the production schedule or the base volume of production taken to calculate the distribution ratio of fixed overhead costs.

This method is relatively often used on Russian enterprises... When using it, the costs in the process of calculating the full cost (stocks of finished products are also estimated at full cost) are divided into direct and indirect.

This method in foreign countries is considered a means by which they mix the costs of producing a specific type of product and the costs of the enterprise itself. If a large enterprise reduces sales, then when calculating using this method, the cost of production becomes higher.

The normative method is most widely used at industrial enterprises for the production of consumer goods. Calculation of the cost price by standard costs can be applied where there is a repetition of operations in production. If there is no repetition of operations, then it is impossible to establish norms.

In Western countries, the most effective way to manage costs is their regulation at the stage of emergence. They establish standards for materials, labor and services consumed in the process of carrying out production operations, and not standards for the cost of finished products.

It should be noted that the traditional accounting option was further developed in the new chart of accounts. A special synthetic position has been introduced into the system accounting, which makes it possible to control the production output of finished products and the formation of production costs. We are talking about account 40 "Output of products (works, services)". In this account, it is possible to give generalized information about the manufactured products, as well as to identify deviations of the actual production cost of these products (works, services) from the normalized (planned) cost. The use of this account is optional. It is used as needed. The main condition for its inclusion in the scheme is the presence and use in practice of the normative cost of production (standard-class, normative accounting).

The specified account generates information about products released from production, work handed over and services rendered in two estimates: on debit - actual production cost, on credit - standard (planned) cost. On the 1st day of the month, by comparing the debit and credit turnovers on the account "Output of products (works, services)", the deviation of the actual production cost from the standard (planned) one is revealed. As a result of such a comparison, savings (when the standard (planned) cost exceeds the actual one) or cost overruns (the actual cost exceeds the standard (planned) cost) are revealed.

It should be especially noted that in the real practice of the economic activity of Western and now Russian enterprises, when conducting an economic analysis, not only actual monetary or material costs are taken into account, but also alternative costs. The latter arise from the possibility of choosing between certain economic options. The measurement of opportunity costs is also necessary for objects that are not goods (leisure, economic security etc.).

In a competitive product market, an opportunity cost analysis is required for forward-looking strategic analysis.

These provisions indicate that businesses need to carefully consider which cost accounting methods should be used.

Thus, having considered the theoretical and methodological foundations of cost management at the enterprise, let us consider the practice of enterprise cost management using the example of JSC "Melnik" in 2010-2012.

Any activity commercial organization is aimed at building material prospects in the future based on sustainable profits at the moment. However, in order to determine the amount of acceptable finances for the development of the company's spheres, it is necessary to clearly understand the importance of planning costs and the amount of actual or prospective profit.

Planning income and expenses: a necessity

During the period of individual activity, each business forms a system of monetary relationships between structures, relationships with customers, partners and founders. On the basis of these relationships, finance forms such concepts as profitability and costs of the enterprise. In turn, this influence forms the concept of profitability and profitability of the activities carried out.

The relevance of planning the income and expenses of an enterprise is explained by an indirect or direct connecting point, which depends on the financial performance of the enterprise. The higher the turnover - the higher the profit, the higher the profit - the more there are prospects for the enterprise. Due to the profitability of the business, work can be carried out to expand the company's activities, increase its production volumes.

Sustainable revenue generation provides greater opportunities for waste planning in the enterprise.

The purpose of enterprise cost planning is to uncover the importance of this direction for a company that seeks not only to carry out work in the same volume, but also to increase the capacity of productivity. In a business environment, based on the planned expense and income, a number of tasks can be solved:

• determination of types of income, expense, their sources;
• definition of a segment that affects the amount of income and waste;
• calculating the methods that are most effective for a particular business.

In simple terms, the definition of such quantities as income and expense helps to understand not only the essence of the appearance of such numbers, but also to identify the productive aspects of doing business. This control of finances helps management determine the efficiency and profitability of the entire enterprise or a particular industry.

Production cost planning: why is it needed?

Cost accounting and planning is the control of planned finances that can reduce the economic benefits of the enterprise. In turn, waste can be roughly divided into the following subcategories.

Company operating expenses (direct)

In simple words, direct waste is an integral part of production process any business that provides services or manufactures specific products. At the same time, as a rule, waste is in the nature of an advance investment, and the receipt of profit is pushed back a little in advance.

An example is the activity of a plant for the production of metal structures. Initially, the company plans to purchase material so that in the future it will be possible to sell finished products. Such waste is called natural current waste and does not affect the profitability of the entire industry.

Operating expenses

Operating expenses include full list enterprise expenses:

• renting out premises, production machines;
• temporary use of assets;
• participation in the authorized capital turnover of subsidiaries or outside organizations / companies;
• disposal, sale or write-off of fixed assets;
• interest on the repayment of a loan, loan;
• payment organizational structures, organizations;
• payment of losses of joint activities under partner programs.

Non-operating expenses

This item of expenses does not pay off, it is targeted unprofitable. Consists of a number of points:

• fines;
• losses of past periods;
• penalties for production penalties;
• negative exchange rate differences;
• payment for costs;
• compensation for losses;
• markdowns from circulating unrealized assets;
• payment of accounts receivable and depository debt.

Cost planning of the organization is carried out by a separate department that controls all processes. It is important to note the fact that the first three points of cost planning in the enterprise are not unprofitable, they are mandatory points of a temporary nature. The last point of non-operating waste is the most dangerous moment for the reason that the return on these costs in the future is zero.

Important. The unprofitableness of the enterprise by points should not exceed 15% of the total turnover. Natural costs of a temporary nature do not pose a threat to the development of the industry's economy.

What is profitability planning: profit segments

It is logical to assume that the profitability of the enterprise, and, accordingly, its profitability should not exceed the waste. This is elementary mathematics that allows you to determine the degree of development of an enterprise, its relevance and relevance.

It is important to plan correctly and keep track of profitability. Profitability segments, classification of income and its sources:

• company income- production and sale of products / services. Such a point, as a rule, occupies more than 60% of the total amount of profitability among the existing segments of profitability, it is the most stable position on which the profitability of the entire business depends;
• operating income- receipts from operations with the company's property (rental of office equipment, office). Points such as participation in authorized capital other (subsidiaries or partnerships) companies with joint activities... Funds can be provided for a while (including investments). The amount of such profit depends on the activity on stock market, the specifics of financial investments, the yield of securities of shares from enterprises;
• extraordinary income- volatile, non-systematic income that the company can receive from the payment of fines, penalties, costs from partners, other organizations. For example, companies often file contract breach lawsuits that incur penalties;
• extraordinary income Is a rare source of business profitability that may not fully cover costs. For example, it is often in practice to make a profit with insured events. However, these compensations require not only confirmation, but also a realistic cost estimate.

It should be noted that the planning of the company's income does not include items such as receipts of tax amounts, receipt of money under commission agreements to the principal and principal, advances and loans. Such income is either not fully accounted for, or is measured as income in the future.

How is the planning of costs and expenses of the enterprise

A detailed budget analysis of the company's activities includes an accurate overview and real figures on the profits and expenses received. It is important not only to plan the sources of the company's probable income, but also to draw up a clear plan of activities for the development of the direction.

The most popular and frequently used methods of managing expenses are estimated, consolidated, budgetary and calculating.

The methods of planning expenses and incomes may differ depending on the direction of the company's work, its experience in the market, and the specifics of structuring. However, in any case, maintaining a detailed account and control of waste and income is required condition to analyze the productivity of the enterprise.

The best option for newbies to business is to plan income and expenses based on a daily spreadsheet. You can use programs in excel or any other alternative accounting software. If there is no opportunity and material base to conduct such a case professional organizations, departments, you can use a simple accounting method that will suit everyone.

An example of a table for simply planning expenses and income:

Daily planning of expenses and receipts of money will help to draw up a schedule of maximum and minimum activity, the result of this or that innovation, the quality of products / services.

It is important to conduct an inventory of previously provided services every month, their quantity and quality.

Methods for maintaining control over expense items and receipts

You can plan your own budget as the most elementary option using a calculator, and the most difficult using economic formulas, calculations. Simple reporting options of this nature are suitable for enterprises with a small number of employees. As a rule, most of the options and responsibilities for work are performed by the business owner himself, and the company's turnover is small.

In the event that it is planned to expand the business, it is important to take into account such features as the expansion of powers, an increase in the budget, both in expenses and in the parish. Controlling such an important segment of the enterprise's development becomes impossible and ineffective. You need to use accounting techniques such as estimate and budgeting.

Planning your own permanent or temporary income, periodic or natural expenses, allows you to solve a lot of questions regarding the analysis financial condition business, its economic development. Analysis of the assortment of manufactured products is impossible and ineffective without taking into account the needs of indicators from the expense and income table.

The main purpose of determining costs and profits is to draw up a schedule of the activity of the enterprise, its material condition and the correctness of the chosen development course. It is possible to manage funds (including circulating ones), accounts payable, accounts receivable.

1C: Salary and Human Resources Management 8 Manager and Employee Tools (CORP)

Analysis and planning of personnel costs

Personnel cost analysis is an essential tool for managing enterprise performance and by human resourses... Standard analytic views, which are usually conducted in the analysis of costs in the enterprise, does not provide a detailed picture of the distribution of costs in the context of human resource management. "1C: Salary and personnel management 8" CORP allows you to analyze personnel costs in the sections required by the HR service for effective management both the human resources of the enterprise and the budget allocated for these purposes.

Report Staff costs allows you to analyze the distribution of personnel costs both in the context of cost items and by areas of activity.

For clarity and convenience of analysis, the report can be presented both in tabular form and in the form of diagrams.

You can get detailed analytics of personnel costs using the document Reflection of personnel costs in management accounting. This document allows you to analyze the distribution of personnel costs in different sections:

by item of expenditure;

by analytics objects;

• by line of business based on employee reports on hours worked.

As a result, the HR manager sees a holistic picture of the amount of personnel costs for each item, as well as the distribution of costs for various reasons.

Planning personnel costs is a rather difficult moment, since these costs are often not constant and depend on many factors: the implementation of the personnel plan, the achievement of planned results by employees with the need to reflect them in the motivation system, the dynamics of personnel movement, etc.

In order to reduce risks and ensure the stability of the company, "1C: Salary and Human Resources Management 8" CORP supports personnel cost planning, which includes scenario planning and planning for various periods. Using document Planned personnel costs you can develop several alternative plans, which are then compared with the actual costs in order to adjust them or use the plan that most closely matches reality.

The manager in charge of planning can form a plan with a breakdown of the amounts in the context of cost items, departments on which these costs are borne, analytics set for the cost item.

The document can be filled out either manually, with the input of the necessary items of expenditure, or according to the actual data of the past period. In this case, the document will include personnel costs for the previous period, corresponding to the selected scenario, so that they can be adjusted for the new period.

To analyze the execution of the plan, the document is intended Personnel cost analysis, which allows you to compare actual personnel costs with several of the developed scenarios and compare variances. Thus, the manager can analyze which of the planned scenarios best corresponds to the real situation, and promptly make the necessary management decisions.

The report is customizable and allows you to display data for each department, by line of business, by item of expenditure.

Planning and Cost Analysis Views

"1C: Salary and personnel management 8" CORP allows the head of the personnel department to identify and describe the items of personnel costs with the degree of detail and on the grounds that are necessary for his tasks. At the same time, for each item, you can select a section by which the cost analysis will be carried out: line of business, department, project, construction object, nomenclature group, or others.

Of greatest interest to managers is the opportunity to analyze personnel costs in the context of areas of activity (CFD), divisions and projects.

Also, the applied solution allows you to set analytic views for accounting and distributing the costs of working time by type of work.

Natalia Yachmeneva, Department head financial analysis by Expert Systems, Moscow

What questions can you find answers in this article?

• How long is the best time to forecast costs?
• What methods of forecasting costs to use when planning
• Step-by-step analysis and forecast financial costs
• How the cost projection is made

Regularly conduct cost forecasting no less important than planning income. A timely performed qualitative assessment will allow avoiding overstatement of costs or even abandoning the most unprofitable items altogether. It is especially important to forecast costs if the project has no analogues.

For what period to develop a cost forecast is decided depending on the goals of the enterprise, as well as the completeness and reliability of the available information. It can be a quarter, a year, or five years. Taking into account the instability of the Russian economy, the optimal period is from one month to three years. The monthly forecast will be as accurate as possible, while the calculation made for more a long period, will help in making strategic decisions and choosing tactics, since the payback of most projects exceeds two to three years.

First stage. Financial cost analysis

Before making a forecast, they need to conduct a financial cost analysis.

Firstly, Conduct an aggregate analysis of financial costs grouped by category. He will give you information about the amount of costs incurred by the company as a whole, regardless of which department's work required certain costs and for what purposes. This analysis will help determine the required amount of fixed and circulating assets, wages fund, etc.

Secondly, Perform a vertical cost structure analysis. To do this, you need to calculate the share of each cost item of the company in the total amount of expenses and identify the most significant items. Then you can conduct an article-by-article analysis. This way you will be able to understand how much money the company is spending and on what.

Thirdly, analyze the dynamics of costs. Compare the actual values ​​with the planned or baseline values ​​and mark the items for which the overruns occurred. Then determine their impact on the final cost.

Fourth, evaluate the impact of each cost item on the cost of one ruble of production. If any of these indicators changes from period to period, it is necessary to require that financial service or economists have explained the reasons for such changes.

Fifth, identify the key cost items and the factors that affect them the most. For example, in the structure of the cost of most goods (especially industrial), more than 70% of the costs fall on fixed assets and working capital... Therefore, an increase in capital investment often leads to lower costs (through the use of more modern and efficient equipment, more efficient technologies, etc.).

Second phase. Cost forecasting. There are many methods for forecasting costs (see. table), but none of them apply on their own. To get a truly reliable forecast, you need to use at least two at the same time. different methods... Which ones exactly depends on the goals and set of indicators of your company. Table.Cost forecasting methods

Stage three. Adjustment of the cost forecast and analysis of actual values The cost forecast needs to be compared with other planned key budgets and ratios. In particular, no matter what method the forecast is made, it should not lead to a drop in labor productivity or a decrease in the efficiency of using fixed assets (unless this is due to special reasons).

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Continuous monitoring of expenses and their correct reflection in the management system will help you identify the causes of deviations, evaluate cost effectiveness and, on the basis of this, make economically competent management decisions. reference Natalia Yachmeneva Graduated from the Faculty of Business Informatics of the State University - Higher School of Economics. For over 10 years she has worked at various metallurgical enterprises (Russian Titanium Company, VSMPO); has been with Expert Systems since 2009. Deals with applied aspects economic analysis and methodological content software products Project Expert and Audit Expert, teaches finance and investment analysis listeners enrolled in the Presidential Management Training Program. Expert Systems
Field of activity: financial and investment consulting, development and implementation of software products for the analysis of financial and other indicators, business training.
Organization form: LLC.
Location: Moscow.
Number of staff: 40.
Main clients: Russian Federal nuclear center, Moscow Foundation for Personnel Training and Development Assistance innovation activities, Moscow Industrial Bank, Hydroproject Institute, Rusich Production Association, AvtoVAZ, Lukoil-Permnefteorgsintez, Orekhovo-Zuevskaya Glass Company, PIK-Region, Salavatnefteorgsintez, Techsnabexport. "WebTV"
Field of activity: development and provision of services for the Zoomby.ru user service (professional licensed television content).
Form of organization: JSC; the main shareholder (75%) is the Internet holding WebMediaGroup, the strategic partner is the media holding VGTRK.
Location: Moscow.
Number of staff: 50.
Experience General Director in position: since 2009 (since the foundation of the company).
Participation of the General Director in business: co-owner. "Simbirskmuka"
Field of activity: storage and processing of grain.
Organization form: LLC.
Location: Ulyanovsk.
Number of staff: 150. "1C: Accounting and Trade"
Scope of activity: automation of the work of enterprises on the basis of software products of the company "1C", training in the use of programs of the family "1C: Enterprise".
Organization form: LLC.
Territory: Management Company- in Moscow; branches - in 30 cities of Russia and the CIS countries.
Number of staff: 1500.
Number of successful implementations: 80,000.
Key clients: Rolf Group of Companies, Boiron, Nevskaya Cosmetics, Rive Gauche, Samokhval, Baskin Robbins, LG Electronics Rus, Euroset Ukrainian representative office, Glavbuh magazine.

This is the CEO speaking Victor Pinchuk, General Director of "WebTV" company, Moscow I used to work in large company... There, cost forecasting was carried out in a completely different way than in the small startup project that I am currently managing. In large firms with streamlined business processes, solid loyal customer bases, and a history of budget line items, spending is easier to predict. You are confident in the level of income and have a good idea of ​​what costs will be required, since you have all the data from past years. Therefore, the budget in large companies is drawn up for a year and then adjusted once a quarter. However, during the crisis, many enterprises switched to monthly adjustments, since incomes could vary significantly. While budgeting before the crisis, my main focus was on increasing income: in a growing market, first of all, it was necessary to attract new customers, occupy new niches, expand the geography of the company's presence, and the costs incurred were paid off through additional income. In a crisis, this logic is inapplicable: the main task in budgeting has become cost optimization. With a small start-up company, the situation is different: when an idea comes up, a five-year business plan is developed for its implementation, on the basis of which a budget is drawn up. It is impossible to predict all costs. As practice shows, the budget has to be calculated not quarterly, but monthly, while expenses should be controlled not once a month, but every day.

Practitioner tells Natalia Kashina, Deputy General Director for Economics and Finance of the company "Simbirskmuka", Ulyanovsk I find it best to keep a cost forecast for one year by detailing costs by quarter and month. At the end of each reporting period, it is necessary to analyze the deviation of the actual data from the planned and take appropriate measures. Our company draws up a production plan, a budget for income and expenses and a budget for traffic Money... Depending on the volume of production, we plan revenue, production cost and, accordingly, the maximum income of the company (that is, part of the revenue remaining to cover fixed costs and generate profit). It is important for us to calculate the unit cost as accurately as possible in order to assess the profitability of different areas of the enterprise. Traditional cost accounting systems sometimes provide unsatisfactory information. Therefore, we are considering the possibility of introducing modern methods management accounting. One of them, activity based costing, allows you to trace the entire value chain of a product. We are trying to adapt this method to our specifics. Forecast of one or more individual cost items In many cases, it is not necessary to predict all possible costs - it is enough to calculate (for example, using the Pareto principle) a number of key cost items that have the greatest weight in general structure company costs. Another option is to use the percentage of revenue method for items that are directly related to sales. This method assumes that the relationship between specific balance sheet items and sales volume is constant. However, in reality, these relationships change over time, and therefore the selected calculation formulas need to be regularly revised. Cost forecastbased on the enlarged nomenclature Another method is aggregated forecasting, when the calculation is carried out not for specific types of costs, but for the areas of spending. In this case, you can use the usual for financial statements a classification that divides all costs into operating, investment and financial. At forecastoperating costs do not lose sight of these nuances. The forecast of the amount of transportation costs is made taking into account the expected change in the volume and structure of sales, tariffs for the transportation of goods, the average distance of transportation. Consider growth rates when predicting operating and maintenance costs average annual cost fixed assets and volumes of economic activity. Also, when calculating, it is advisable to take into account the load and production plans. These factors affect the technical depreciation of fixed assets: at 100% utilization, equipment wears out faster than at 70%. The planning of labor costs should be carried out taking into account the growth rate salaries on the market, as well as your plans to open new vacancies. Forecastinginvestment costs, pay special attention to costs that are in addition to the initial investment. It should be borne in mind that the buildings and equipment in which you have invested require additional costs to maintain them in working order and partial repairs. Forecastingfinancial expenses, first of all, calculate the cost of paying interest on loans. To do this, use data on product turnover, share own funds in payment for finished goods and expected interest rates on loans. It is also important to take into account the costs of attracting loans (negotiations, commission fees) and, of course, the costs of paying dividends to investors and owners.

Practitioner tells Irina Gracheva, CFO 1C: Accounting and Trade, Moscow Cost forecasting is essentially nothing more than the formation of the expenditure side of the budget. In our company, we are developing a classifier of budget items, dividing costs into conditionally fixed and conditionally variable. Then, for conditionally variable costs, relationships with income items and other items in physical terms are determined. Further actions are determined by the period for which the plan is drawn up. For medium-term planning (for a year), we do the following: Based on the data for the past year, we perform a correlation analysis, comparing income items with items of conditionally variable expenses, and, based on the results of the comparison, we refine the budget in terms of the dependence of items on each other (including taking into account the seasonality factor). Based on the development goals of the company, we plan revenues (automatically thus obtaining a forecast of conditionally variable costs). We forecast conditionally fixed costs using the method of what has been achieved (as a base, we take similar costs for the previous period, adjusting them taking into account the projected changes in prices, exchange rates, etc.). We create a reserve for unforeseen expenses. We consolidate the budgets of all business areas of the company, obtaining a basic budget of income and expenses for the year (of course, several scenarios are provided for the development of events, at least two: target and minimum). We detail budgets on a quarterly basis. This procedure short-term planning also includes several steps: Regarding regular business with a large volume of small transactions, we carry out a plan-fact analysis of the past quarter, making adjustments to plans for the next quarter (notional variable costs are automatically recalculated). In part project business we analyze the terms of a specific portfolio of contracts for the planned quarter (from here we get an updated plan of income and expenses in this area). In terms of conditionally fixed costs, we analyze the base of contracts for the planned quarter, detailing and specifying the expenditure side. We consolidate budgets, receiving an updated and detailed quarterly budget. Then we make an operational forecast for the month. The budget for income and expenses, developed for this period, should resemble a payment calendar. We perform the following sequence of actions: Regarding the regular business, we form planned receipts based on the average daily turnover. In terms of the project business and conditionally fixed costs, we form planned incomes and expenses based on the terms of contracts. As for the rest of the costs, we operate with requests for expenditures, which are made by each center of financial responsibility (CFR) in accordance with its budget and the current development of the situation. We consolidate all data, getting a monthly payment calendar for the company as a whole.