Marginal method of cost accounting and cost calculation. Marginal method of accounting for enterprise costs. Formula for calculating marginal profit

Product cost is an important indicator of enterprise activity. The choice of method for calculating it directly affects the financial result. When deciding to use one method or another, it is necessary to take into account the advantages and disadvantages of each of them.

Concepts and definitions

When choosing one or another cost calculation method, you must first decide on the basic concepts. Thus, the calculation of the cost price (calculation of the cost price) of products is the distribution of the enterprise’s costs for specific types of products.

Expenses- These are any expenses that a company incurs in the course of its activities. Cost items are classified into direct and indirect costs, as well as variable and fixed.

Under direct costs understand the costs that can be attributed to a specific unit of output (for example, a material that is used in a production process). Such expenses, as a rule, also include the salaries of the main production workers, as well as other costs that can be clearly attributed to the production of a specific type of product.

Indirect costs- These are costs that cannot be attributed to a specific unit of production. Such expenses, in particular, include administration salaries, depreciation of production space, and so on.

Fixed costs- costs that are incurred during the accounting period and that are not affected by the level of activity of the enterprise (within a certain volume). In other words, fixed costs are called “period expenses,” which emphasizes their relationship to a specific period, and not to the volume of activity. Fixed costs, in turn, are divided into production, administrative and selling expenses. Fixed costs include, for example, warehouse rent, salaries of administrative and management personnel, etc.

Variable costs are costs that change with changes in the level of activity. For example, the costs of materials that are used in production, as well as the salaries of the main production workers, etc. At their core, variable costs are, for the most part, direct, that is, they are attributed to the specific unit of production for which they were used.

Calculation options

Let’s say that within a month, an enterprise, having incurred certain costs, produced a certain amount of products, some of which it sold. In order to determine the profit of the enterprise, it is necessary to first decide which of the costs incurred will be included in the cost of production and, accordingly, will end up in finished goods inventories, and which costs will be taken into account immediately as expenses of the current period.

Everything is clear with direct costs - most of the available costing systems include them in the cost of production. The main decision regarding the choice of calculation method concerns indirect costs.
Using the example of solving a simple problem, let us consider the cost calculation options used in world practice and compare them.

Problem 1

The company produced 100 units per month. products.

Standard cost map for one unit of production:

• materials - 200 rubles;
• salary - 150 rub.

During the month, the company incurred manufacturing overhead costs in the amount of

10,000 rubles, as well as business expenses in the amount of 5,000 rubles.

During this period it sold 80 units. products for 550 rubles.

Determine the financial result depending on the cost calculation method.

Option 1. Total Cost Absorption Method (CAC).

Using this method, manufacturing overhead costs are allocated to the cost of finished goods. Those. The cost per unit of finished product is determined by the sum of the costs of materials, wages and overhead costs per unit of product:

200 + 150 + 10,000/100 units. =450 rub.

The profit of the enterprise when calculating the cost using the method of complete absorption of costs will be 3,000 rubles. (Table 1).

Table 1. Financial result obtained when using MPPP, rub.

Option 2. Marginal accounting method (MM).

Using this method, manufacturing overhead costs are written off as period expenses. With this calculation method, the cost per unit of finished product is equal to:
200+150 = 350 rub.
The profit received when calculating the cost using the marginal method will be equal to 1000 rubles. (Table 2).

Table 2. Financial result obtained when using MM, rub.

Revenues from sales	550 x 80 = 44,000
	350 x 80 = 28,000
Marginal profit	44 000 - 28 000 = 16 000
Business expenses	(5 000)
	(10 000)
Profit Loss)	16 000 - 5 000 - 10 000 = 1000

Option 3. Systems Constraint Theory (TOS).

This concept was developed in the USA in 1990. Eliyahu Goldratt. His theory of systems limitation is focused primarily on the management of the production process. From the point of view of cost accounting, this theory suggests considering only material costs as direct costs. As an argument, Goldratt states the following: even with a zero level of activity, that is, when production stops, the enterprise will be forced to pay workers wages. Therefore, labor costs cannot be directly allocated to variable costs and, as a result, they must be included in fixed production costs.

Sometimes in the literature you can find the term “super variable costs”, which refers to direct material costs.

Thus, the cost of production using this method will include only material costs. In the example under consideration, it will be 200 rubles/unit.

When calculating the cost of finished products using the TOS method, the enterprise will incur a loss of 2,000 rubles. (Table 3).

Table 3. Financial result obtained by using TOS, rub.

Revenues from sales	550 x 80 = 44,000
Cost of goods sold	200 x 80 = 16,000
Profit (TOS)	44 000 - 16 000 = 28 000
Business expenses	(5 000)
Fixed production costs (including wages)	(10,000) - overhead costs (100 x 150 = 15,000) - salary
Profit Loss)	28 000 - 5 000 - 10 000 - 15 000 = (2000)

Comparison of results

Let's analyze the results of cost calculations using different methods (Table 4).

Table 4.

	MPPP	MM	CBT
Revenues from sales	44	44	44
Cost of goods sold	(36)	(28)	(16)
Profit	8	16	28
Business expenses	(5)	(5)	(5)
Fixed production costs	(10)	(25)
Profit Loss)	3	1	(2)

The difference in the amount of profit arose due to the fact that at the end of the reporting period the company had stocks of finished products, valued differently.

For MPPP: 20 units. X 450 rub. = 9,000 rub.

For the margin method: 20 units. X 350 rubles = 7,000 rubles.

For TOS: 20 units. x 200 rub. = 4,000 rub.

That is, part of the costs when using the IPP method is deposited in inventories and transferred to the next period, when these finished products are sold.

Thus, when comparing different methods, the rule applies: when the volume of finished goods inventories increases, the maximum profit is obtained by using the MPPP, and when the volume of inventories decreases, the maximum profit will be obtained by the TOC method.

I will demonstrate this using the example of the same enterprise.

Problem 2

Let the company produce 80 units next month. products, but will sell 100 units. All other conditions remain the same.

Let's compare the results of calculating the cost of finished products under new conditions (Table 5).

Table 5. Comparison of calculation results, (thousand rubles)

Article
	MPPP	MM	CBT
Balance of finished goods at the beginning of the month	9	7	4
Production cost	38	28	16
Revenues from sales	55	55	55
Cost of goods sold	(47)	(35)	(20)
Profit	8	20	35
Business expenses	(5)	(5)	(5)
Fixed production costs	(10)	(22)
Profit Loss)	3	5	8

From this comparison we can conclude that the more costs are included in the cost of finished products, the more profitable it is for the management of the enterprise to increase inventories of finished products to improve financial performance. And even in the case when the enterprise’s activity is actually on the verge of unprofitability (as in the example under consideration), this may not be visible in the “Profit and Loss Statement” (Form 2).

However, finished product inventories are frozen funds of the enterprise. The company has already paid suppliers for materials, paid wages to workers, etc., but has not received money from customers. As a result, this leads the organization to a situation where “there is profit, but no money.”

There is no clear answer as to which cost calculation method is correct. It is believed that statements prepared using the margin method provide the best information for the purposes of making management decisions.

Pros and cons analysis

Each method for calculating the cost of finished products has its pros and cons.

Total cost absorption method.

Arguments for":

• fixed production costs are part of the production process and should be included in the cost of production for more correct pricing;
• if an enterprise submits reports according to international standards, then the SSAP 9 standard (Statements of Standard Accounting Practice) requires the use of the full cost absorption method;
• if reserves are being formed for sale in a future period (for example, the enterprise produces products of irregular, seasonal demand), then the MPPP will give a more accurate result of activity by transferring production costs to the sales period.

Arguments against":

• management can manipulate profit margins using finished goods inventories.

Margin method.

Arguments for":

• marginal profit gives a more complete picture of the financial condition of the enterprise;
• When using IPP in enterprises with different types of product lines, attributing fixed manufacturing costs to a specific unit of product is complex and can be misleading about the true cost per unit of product.

Arguments against":

• there is no information about the full unit cost and, as a result, pricing becomes more complicated.

"TOS" method.

Arguments for":

• The method is good in the short term for enterprises in crisis, since it maximizes short-term profits.

Arguments against":

• this method is difficult to use for long-term planning of activities due to the lack of information on costs per unit of production (except for materials);
• complicates product pricing, since other “intangible” costs make up a significant part of the enterprise’s costs, and the price of the product must be calculated taking them into account.

Thus, different methods of calculating costs give different financial results of the enterprise. It is important to understand which method is appropriate to use to analyze activity in each specific situation. It is necessary to take into account that the difference between the profit amounts will only be obtained through operational analysis. In the long run, the amount of profit using different accounting methods will be the same, since different costing methods change the period of cost accounting, but do not change the amount of costs itself.

One of the methods of planning and calculating costs that meet the requirements of management accounting and allows making economically sound decisions is the marginal method of cost accounting. In the economic literature, this method is sometimes identified with a simple Direct Costing system.

The marginal cost method is based on dividing the costs of production and sales of products into a fixed and variable part.

Marginal costs are recognized as direct variable costs of an enterprise that are directly dependent on the volume of production and sales of products (works, services). In this regard, the cost of production is taken into account and planned only in terms of variable costs. The main advantage of this system is that the calculation of “limited” cost makes it possible to simplify accounting and control of costs, making it more transparent by reducing the number of elementary expenditure items.

Marginal costs are intended to determine marginal profit, which is an important indicator in the system for analyzing sales and production reserves. The contribution margin approach provides managers with useful information for planning and decision making.

The most relevant application of this method at enterprises is to formulate an optimal production plan: optimizing the range of products, determining the degree of profitability of a nomenclature position and stopping the production of an unprofitable segment. When the equipment is fully loaded in a multi-product production environment, the calculation of the production program should be carried out taking into account the maximization of operating profit, which is influenced by the number of units sold and the marginal income per unit of production. Marginal income is the excess of revenue over variable costs.

Contribution margin corresponds to the cost intended to cover fixed costs and generate a profit.

With a stable, balanced business, there are always production and sales reserves, the realization of the potential of which requires an assessment of the possible economic effect obtained. Within the boundaries of a constant level of conditionally constant indirect costs with quite noticeable fluctuations in the output of a product item, the change in marginal profit is determined easily and reliably, using the cost calculated on the basis of variable marginal costs.

The calculation of the increase in marginal profit for a product item is calculated according to the mathematical equation:

Formula for increasing marginal profit by product item

Marginal cost is calculated as the amount by which the cost of products will change when the level of activity changes in the case of calculating costs based on the application of the variable cost method.

The use of this method can be illustrated by the example of the production and sale of product A, the price of which is 150 thousand rubles, variable costs (materials and wages) - 110 thousand rubles. We assume that when demand changes, fixed costs for the entire volume amount to 1000 thousand rubles.

Increase in marginal profit by product item

The increase in marginal profit is calculated: with an increase in volume by 5 tons: (55-50) * (150-110) = 200 thousand rubles. with a decrease in volume by 10 tons: (40-50)*(150-110)=-400 thousand rubles.

For industrial enterprises using semi-finished products in production, it is necessary to take into account that the cost of consumed materials and self-produced work in the cost of the target product is determined by direct variable costs. All conditionally fixed costs, both indirect and direct costs, are recognized as period costs and remain outside the value of marginal costs.

The specialty and limited scope of application of this method should always be taken into account in order to avoid errors in planning. The validity of decisions aimed at increasing the production of products that bring maximum marginal profit per unit, and reducing unprofitable ones, should be based not only on the basis of the marginal approach. Plans for the development of the company's product portfolio in the future, the possibility of increasing production potential to meet customer demand, and improving the cost management system are key factors in business assessment.

TO BE CONTINUED...

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In management accounting, one of the alternatives to the traditional domestic approach to calculation is the approach when an incomplete, limited cost is planned and taken into account based on cost carriers. This cost may only include direct costs. It can be calculated based on production costs only, i.e. expenses directly related to the production of products (works, services), even if they are indirect. In each case, the completeness of inclusion of costs in the cost price is different. However, what is common to this approach is that some types of costs related to the production and sale of products are not included in the calculation, but are reimbursed with a total amount from revenue. This is the essence of the partial cost accounting system.

One of the modifications of this system is the “direct costing” system. Its essence is that the cost is taken into account and planned only in terms of variable costs, i.e. only variable costs are distributed among cost carriers. The remaining part of the costs (fixed expenses) is collected in a separate account, is not included in the calculation and is periodically written off to financial results, i.e. taken into account when calculating profits and losses for the reporting period. Variable costs are also used to estimate inventories—remains of finished products in warehouses and work in progress.

The main ideas of this system were formulated in 1936 by the American economist D.C. Harrison. The beginning of the practical application of direct costing in the United States dates back to 1953, when the American Accounting Association published a description of this method.

The fundamental difference between the “direct costing” system and the calculation of the full cost is in relation to constant general production costs. When calculating the full cost, they are involved in the calculations. Variable costing is a cost accounting method in which fixed overhead costs are excluded from production costs.

General business expenses are also excluded from calculation. They are periodic and are fully included in the cost of goods sold in the total amount without division into types of products. At the end of the reporting period, such expenses are written off directly to reduce revenue from sales of products:

Let's consider the procedure for reflecting transactions on accounting accounts under the “direct costing” system.

Direct production costs from the credit of accounts 10, 70.69 are collected from the debit of account 20 “Main production” or 23 “Auxiliary production”. The variable part of general production expenses from account 25 of the same name is also written off to account 20 (23). Costs, using any distribution base, will subsequently be allocated to the corresponding cost carriers, i.e. will participate in the calculation.

D 20 (23) - K 10, 70, 69, 25-1

Two subaccounts are created for account 25: 25-1 “Variable overhead expenses” and 25-2 “Fixed overhead expenses”. Account 25-1 at the end of the reporting period, distributed among cost objects, is written off to account 20 “Main production”. The score of 25-2 closes with a score of 90.

In this option, the constant part of general production costs, together with commercial and general business expenses, considered as periodic, are not included in the cost of costing objects (cost carriers), but are written off as a decrease in revenue from sales of products.

D 90 - K 25-2, 26, 44

Thus, the use of the direct costing system in practice involves differentiated accounting of overhead costs. They should be divided into constant and variable parts.

It is necessary to pay attention to the fact that the balances of work in progress and finished products, i.e. Inventories are valued in this case at partial (variable) cost.

The use of the “direct costing” system radically changes not only the domestic concept of calculation, but also approaches to accounting and calculation of financial results. The income statement construction scheme used within this method (usually two-stage) contains two financial indicators: marginal income (coverage amount) and profit.

Marginal income is the difference between revenue from sales of products and partial cost calculated using variable costs. In addition, this method makes it possible to significantly simplify the rationing, planning, accounting and control of costs, the cost becomes more visible, and individual cost items become better controllable.

Introduction

1. The concept of marginal cost

2. Methods for dividing the total cost

3. Design of the direct-costing system

List of sources used

Introduction

In modern conditions, the process of effective production management depends on how rationally the system of internal production management accounting at the enterprise is built and how objectively it reflects its production processes. The formation of many economic indicators depends on the correct organization of in-process accounting.

In a constantly developing market, administration and managers must always have at hand current information about how much it costs an enterprise to produce products, provide services, or carry out one or another type of activity. Therefore, today, in the theory and practice of cost and profit management, the following principle is often declared and applied: the most accurate costing of a product is not the one that most fully, after numerous calculations and distributions, includes all types of expenses of the enterprise, but the one that includes only costs directly related to the production of these products, performance of works and services.

This methodology is based on the division of operating costs, depending on the dynamics of the volume of activity of the enterprise, into variable and constant.

In a variable costing system (marginal costing, direct costing, reduced cost accounting), fixed manufacturing overhead costs are not included in the cost of production, but are charged directly to the profit and loss account in the period in which they occur.

The margin method allows you to:

1) more accurately calculate the influence of factors on changes in the cost of products (services), the amount of profit, the level of profitability and, on this basis, more effectively manage the process of forming and forecasting costs and financial results;

2) determine the critical levels of sales volume, variable costs per unit of production, fixed costs, prices at a given value of the relevant factors;

3) establish the safety zone (break-even) of the enterprise and assess the degree of its sensitivity to changes in external and internal factors;

4) calculate the required sales volume to obtain a given amount of profit;

5) justify the most optimal option for management decisions regarding changes in production capacity, product range, pricing policy, equipment options, production technology, acquisition of components and others in order to minimize costs and increase profits.

The theoretical and methodological basis of the course work were the works of leading representatives of domestic economic literature on the issues of calculating the cost of production, as well as materials from periodicals.

The topics of the course work are complex, interesting and at the same time important and relevant, because the issues of organizing management accounting at an enterprise are closely related to the issues of cost management at all levels of production and commercial activities.

The subject of the study was the product cost calculation system. The object of research is production costs.

1. The concept of marginal cost

The cost of products, goods or services is the monetary expression of the amount of costs required for the production and sale of a given product, or more precisely its units. It is a synthetic indicator. The product cost plan is developed on the basis of progressive standards for the use of equipment, consumption of raw materials, fuel, materials, wages, and so on. In order to analyze production activities and develop a rational and effective concept for the development of an enterprise in the process of manufacturing products, its actual cost is also calculated. Comparing planned and actual costs allows you to objectively assess the degree of profitability of the enterprise and the rational use of both material and intellectual resources. Cost shows all the successes and failures of the enterprise in organizing the production of a particular product. If the cost of the same or a similar product from competitors is lower, this means that production and sales at our enterprise were organized irrationally. Therefore, changes need to be made. Cost, again, will help you decide what changes are needed, since it is one of the factors in forming the assortment. In addition, cost is the main pricing factor. The higher the cost, the higher the price will be, all other things being equal. The difference between price and cost is profit. Therefore, to increase profits it is necessary to either increase the price or reduce the cost. It can be reduced by reducing the costs included in it. But what costs and to what extent are included in the cost depends on the method of its accounting and calculation.

There are many methods for calculating cost. Of course, they all differ in some ways, but in principle they can be divided into two groups: accounting methods based on complete and based on incomplete or variable costs.

Constant costs include costs whose value does not change or changes slightly with changes in production volume. These include general business expenses, etc.

Variables are costs whose value changes with changes in production volume. These include the consumption of raw materials, fuel and energy for technological purposes, wages of production workers, etc.

Some costs are mixed because they have both variable and fixed components. These are sometimes called semi-variable and semi-fixed costs. For example, a monthly telephone fee includes a constant amount of the subscription fee and a variable part, which depends on the number and duration of long-distance and international telephone calls. Therefore, when accounting for costs, they must be clearly distinguished between fixed and variable costs.

The division of costs into fixed and variable is of great importance for planning, accounting and analysis of product costs. Fixed costs, while remaining relatively unchanged in absolute value, with production growth become an important factor in reducing production costs, since their value decreases per unit of production. When managing fixed costs, it should be borne in mind that their high level is determined to a large extent by industry characteristics, which determine different levels of capital intensity of products, differentiation of the level of mechanization and automation. In addition, fixed costs are less amenable to rapid change. Despite objective limitations, every enterprise has opportunities to reduce the amount and share of fixed costs. Such reserves include: reduction of administrative and management costs in the event of unfavorable commodity market conditions; sale of unused equipment and intangible assets; use of leasing and rental of equipment; reduction of utility bills, etc.

Variable costs increase in direct proportion to the growth of production, but calculated per unit of production, they represent a constant value. When managing variable costs, the main task is to save them. Savings on these costs can be achieved through the implementation of organizational and technical measures that ensure their reduction per unit of output - increasing labor productivity and thereby reducing the number of production workers; reduction of inventories of raw materials, supplies and finished products during periods of unfavorable market conditions. In addition, this grouping of costs can be used in analyzing and forecasting break-even production and, ultimately, in choosing the economic policy of an enterprise.

Fixed costs do not depend on the size of production. Their value is unchanged because they are associated with the very existence of the enterprise and must be paid even if the enterprise does not produce anything. These include: rent, costs of maintaining management personnel, depreciation charges for buildings and structures. These costs are sometimes called indirect or overhead.

Variable costs depend on the quantity of products produced, since they consist of the costs of raw materials, materials, labor, energy and other consumable production resources.

It is necessary to classify expenses into fixed and variable in order to apply one of the most popular methods of calculating costs, namely marginal accounting - “direct costing”. It is suitable for all companies without exception, it can be used anytime, anywhere.

The cost accounting method at limited cost (“direct costing”) is based on the fact that cost is taken into account and planned only in terms of variable costs, i.e. only variable costs are distributed among cost carriers.

In international practice, such a cost accounting system is called “direct costing”.

“Direct costing” provides information in the form of data on partial production costs (in terms of direct, variable or production costs) and marginal income (coverage amount).

Marginal income is the difference between revenue from product sales and partial cost calculated using variable costs. Marginal income includes profit and fixed costs of the enterprise. After subtracting fixed costs from marginal income, the operating profit indicator is formed. In the financial results report prepared according to this scheme, changes in profit are visible due to changes in variable costs, selling prices and the structure of products.

The concept of marginal costs and the formula for their determination

Definition 1

Marginal costs (marginal costs) are the company’s costs for producing an additional unit of product, an increase in the total costs of producing an additional unit of product in the cheapest way.

When calculating them, the enterprise receives information about what costs it will have to bear and how costs will change if additional goods/services are produced.

The formula for calculating marginal costs is as follows:

$MC = ΔTC/ ΔQ$

• $MC$ – marginal costs;
• $ΔTC$ – change in total variable costs from the production of the previous and new units of production;
• $ΔQ$ – change in production volume.

In general, marginal costs can characterize both changes in total costs and total variable costs, since fixed costs, which are part of total costs, do not change when output changes (in a short period), and therefore do not affect marginal costs. But changes in variable costs do have an effect.

Marginal costs are also called alternative costs, and the approach to their determination used at the enterprise is marginalist.

Marginal cost curve

As units of output increase, marginal costs decrease until they reach a minimum point, and then, due to an increase in variable costs, they begin to increase. The larger the production volume becomes, the more the marginal costs will increase.

An increase in marginal costs with an increase in production volume also occurs due to diminishing returns to resources - an increase in the quantity of output leads to a decrease in the marginal utility of variable resources. This is the law of diminishing marginal utility.

Definition 2

The law of diminishing marginal utility is an economic law that states that with increasing consumption of goods or services, the total utility of a resource increases, however, with the appearance of an additional unit of a good, consumer satisfaction becomes greater (needs are saturated), that is, the marginal utility of the good (resource) decreases .

That is, after a certain number of products produced/sold in the process of producing a new product, the enterprise will have a need to use an increasing amount of variable resources. The greater the volume of output, the greater will be the need to use a new variable resource. However, this increase must be paid for; the total cost of producing a new unit of production will increase.

Purposes of using “marginal costs”

In essence, marginal costs are direct variable costs of an organization that directly depend on production and sales volumes.

The marginalist approach is used in regulating the mass of profits and serves to answer questions such as: “Is it worth increasing production?” and “Is it profitable to accept an additional order?”

Marginal costs are used to determine marginal profit - one of the most important economic indicators used to determine reserves for the production of additional products.

Marginal costs help the management of the organization to formulate an improved production plan in terms of product range, determining the profitability and profitability of its production.

As a rule, the costs in question are underestimated by entrepreneurs and are practically not analyzed or calculated.